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中华人民共和国个人所得税法实施条例

Article 20

In force

居民个人从中国境内和境外取得的综合所得、经营所得,应当分别合并计算应纳税额;从中国境内和境外取得的其他所得,应当分别单独计算应纳税额。

Administrative Regulations · State Council · In force from —

Article 19Back to full textArticle 21

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