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中华人民共和国企业所得税法实施条例/Chapter 1 总则

Article 6

Amended

企业所得税法第三条所称所得,包括销售货物所得、提供劳务所得、转让财产所得、股息红利等权益性投资所得、利息所得、租金所得、特许权使用费所得、接受捐赠所得和其他所得。

Administrative Regulations · State Council · In force from —

Article 5Back to full textArticle 7

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