第十二条主管税务机关应当分类逐户公示核定的应纳所得税额或应税所得率。
Article 12 Administrative taxation organ should publicize verified payable income tax amount or taxable income rate for each enterprise by different categories.
第二十三条企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 the "income taxes" as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 the "income taxes" as mentioned in these Standards includes all types of domestic and overseas tax amounts based on the amounts of taxable income.
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 the "income taxes" as mentioned in these Standards includes all types of domestic and overseas tax amounts based on the amounts of taxable income.
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