Article 22 The payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present Law.

 
  • 第二十二條企業(yè)的應納稅所得額乘以適用稅率,減除依照本法關(guān)于稅收優(yōu)惠的規定減免和抵免的稅額后的余額,為應納稅額。
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