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中华人民共和国企业所得税法实施条例/Chapter 4 税收优惠

Article 102

Amended

企业同时从事适用不同企业所得税待遇的项目的,其优惠项目应当单独计算所得,并合理分摊企业的期间费用;没有单独计算的,不得享受企业所得税优惠。

Administrative Regulations · State Council · In force from —

Article 101Back to full textArticle 103

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