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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 42

Amended

除国务院财政、税务主管部门另有规定外,企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。

Administrative Regulations · State Council · In force from —

Article 41Back to full textArticle 43

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