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中华人民共和国企业所得税法实施条例/Chapter 3 应纳税额

Article 81

Amended

企业依照企业所得税法第二十三条、第二十四条的规定抵免企业所得税税额时,应当提供中国境外税务机关出具的税款所属年度的有关纳税凭证。

Administrative Regulations · State Council · In force from —

Article 80Back to full textArticle 82

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