中华人民共和国企业所得税法/Chapter 2 应纳税所得额Article 5Amended企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。Laws · National People's Congress · In force from February 24, 2017Article 4Back to full textArticle 6