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Post by account_disabled on Dec 4, 2023 8:28:03 GMT
The legal background and the factual situation. What the statute says about tax costs According to Art. Section Enterprise Income Tax Law Article 1 stipulates that tax-deductible costs refer to costs incurred to obtain income from sources of income or to maintain or ensure sources of income. Except for the costs listed in Article 1. Section Corporate Income Tax Law Article. The above provisions mean that taxpayers are entitled to deduct any Job Function Email List expenses not listed on their taxes. Section 1 of the Corporate Income Tax Law and will prove that it is connected with the business carried out and that its actions have or may affect. The possibility of generating income, including preservation or security. Therefore, this provision constitutes the principle that there must be a causal relationship between tax expenditures and taxpayer income. In the doctrine and jurisprudence of the administrative courts it is assumed in the context of Art.
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