Article 14.For the purposes of item (4) of Article 4 of the Tax Law, the term welfare benefitsshall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits or labor union funds allocated by ent
Article 14.For the purposes of item (4) of Article 4 of the Tax Law, the term welfare benefitsshall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits or labor union funds allocated by ent
第十四条税法第四条第四项所说的福利费，是指根据国家有关规定，从企业、事业单位、国家机关、社会团体提留的福利费或者工会经费中支付给个人的生活补助费；所说的救济金，是指国家民政部门支付给个人的生活困难补助费。