personnel expenditure
1.The increased defense expenditure in recent years has primarily been for the following purposes: (1) Increase of personnel expenses.
2.Should there be real difficulty in appointing a registered accountant or accounting personnel recognised by the taxation authority, the party may, subject to approval by a taxation authority at county level or above, keep a book for pasting in all receipt and expenditure vouchers and a goods purchase and sale registry, etc. ,pursuant to the provisions of the taxation authority.

