consolidated tax return [经] 所得税合并申报
- Article12 The income tax already paid abroad by an enterprise with foreign investment for its income originating outside China may, in filing its consolidated income tax
第十二条外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款,准予在汇总纳税时,从其应纳税额中扣除,但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
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