Fayuan
Party regulationsLawsTax documentsAbout
中文English
中华人民共和国企业所得税法实施条例/Chapter 3 应纳税额

Article 77

Amended

企业所得税法第二十三条所称已在境外缴纳的所得税税额,是指企业来源于中国境外的所得依照中国境外税收法律以及相关规定应当缴纳并已经实际缴纳的企业所得税性质的税款。

Administrative Regulations · State Council · In force from —

Article 76Back to full textArticle 78

Texts on this site are reproduced from theParty Regulations Library on 12371.cn, theNational Database of Laws and Regulations(General Office of the NPC Standing Committee) and theSTA Policy and Regulations Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results.

Where an electronic text differs from the standard text of the law, the standard text governs. All texts here are in Chinese, the language in which they were officially promulgated; this interface is translated but the legal texts are not. The content of this site is for reference only and does not constitute legal advice— consult a practising lawyer about any specific matter.