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中华人民共和国企业所得税法实施条例/Chapter 2 应纳税所得额/Section 1 一般规定

Article 10

Amended

企业所得税法第五条所称亏损,是指企业依照企业所得税法和本条例的规定将每一纳税年度的收入总额减除不征税收入、免税收入和各项扣除后小于零的数额。

Administrative Regulations · State Council · In force from —

Article 9Back to full textArticle 11

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