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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 41

Amended

企业拨缴的工会经费，不超过工资薪金总额2%的部分，准予扣除。

Administrative Regulations · State Council · In force from —

Article 40 Back to full text Article 42

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