Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return.

  • 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,在汇总纳税时有从应纳税额中扣除的权利。

  • provided by jukuu 2025-01-20 11:38:37

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