第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 an enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, ar...
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 When calculating the amount of its income taxable, an enterprise may deduct its depreciation of fixed assets which are calculated in accordance with relevant regulations.
第十二条在计算应纳税所得额时，企业按照规定计算的无形资产摊销费用，准予扣除。
Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.
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