第二条合营企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。

Article 2 the taxable income of a joint venture shall be the amount remaining from its gross income in a tax year after the costs, expenses and losses have been deducted.

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第二条合营企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。

Article 2 the taxable income of a joint venture shall be the amount remaining from its gross income in a tax year after the costs, expenses and losses have been deducted.

youdao