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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 46

In force

企业参加财产保险，按照规定缴纳的保险费，准予扣除。

Administrative Regulations · State Council · In force from January 20, 2025

Article 45 Back to full text Article 47

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