Except for the deferred income tax liabilities arising from the following transactions, an enterprise shall recognize the deferred income tax liabilities arising from all taxable temporary differences

 
  • 第十一條除下列交易中產(chǎn)生的遞延所得稅負債以外,企業(yè)應當確認所有應納稅暫時(shí)性差異產(chǎn)生的遞延所得稅負債
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