为有资格享受此税务待遇，所有合并纳税的子公司必须按法国企业所得税的全额税率纳税，其财政年度每年为期12个月，每年都在同一个日期结束。

To qualify, all the tax-consolidated group's member companies must be subject to French corporate tax at the full standard rate and have 12-month fiscal years that end on the same date.

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为有资格享受此税务待遇，所有合并纳税的子公司必须按法国企业所得税的全额税率纳税，其财政年度每年为期12个月，每年都在同一个日期结束。

To qualify, all the tax-consolidated group's member companies must be subject to French corporate tax at the full standard rate and have 12-month fiscal years that end on the same date.

youdao