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中华人民共和国企业所得税法实施条例/Chapter 5 源泉扣缴

Article 107

Amended

企业所得税法第三十九条所称所得发生地,是指依照本条例第七条规定的原则确定的所得发生地。在中国境内存在多处所得发生地的,由纳税人选择其中之一申报缴纳企业所得税。

Administrative Regulations · State Council · In force from —

Article 106Back to full textArticle 108

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