（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Circular on the Policies concerning Pretax Deduction of Brokerage Fees and Commission Costs Incurred by Enterprises

the Ministry of Finance and the State Administration of Taxation　　Cai Shui [2009] No. 29　　March 19, 2009

Financial departments (bureaus), state taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan; financial bureau of the Xinjiang Production Corps:

In order to standardize the pretax deduction of enterprise income tax and enhance administration over enterprise income tax, we hereby notify on relevant policies concerning pretax deduction of the brokerage fees and commission costs incurred by enterprises in accordance with relevant provisions of the Enterprise Income Tax Law of the People's Republic of China