外国企业的所得税，按应纳税的所得额超额累进计算。

Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.

youdao

外国企业的所得税，按应纳税的所得额超额累进计算。

Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.

youdao