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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 3 扣除

Article 33

Amended

企业所得税法第八条所称其他支出,是指除成本、费用、税金、损失外,企业在生产经营活动中发生的与生产经营活动有关的、合理的支出。

Administrative Regulations · State Council · In force from —

Article 32Back to full textArticle 34

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