Article 20 Reasonable administrative expenses paid by a foreign enterprise with an establishment or site in China to the head office in connection with production or business operations of the establishment or site shall be permitted to be itemized as exp
Article 20 Reasonable administrative expenses paid by a foreign enterprise with an establishment or site in China to the head office in connection with production or business operations of the establishment or site shall be permitted to be itemized as exp
第二十条外国企业在中国境内设立的机构、场所，向其总机构支付的同本机构、场所生产、经营有关的合理的管理费，应当提供总机构出具的管理费汇集范围、总额、分摊依据和方法的证明文件，并附有注册会计师的查证报告，经当地税务机关审核同意后，准予列支。