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中华人民共和国企业所得税法实施条例/Chapter 6 特别纳税调整

Article 118

Amended

企业所得税法第四十五条所称实际税负明显低于企业所得税法第四条第一款规定税率水平,是指低于企业所得税法第四条第一款规定税率的50%。

Administrative Regulations · State Council · In force from —

Article 117Back to full textArticle 119

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