第十七条企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。
Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.
按照现行规定，汇总缴纳企业所得税必须经国家税务总局审批。
Under the prevailing provisions, the consolidated payment of enterprise income taxes shall be subject to the examination and approval of the State Administration of Taxation.
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