实施条例据此明确，对上述所得，减按10％的税率征收企业所得税。

The Implementation Regulations provide that the above-mentioned income shall be taxed at 10%.

youdao

实施条例据此明确，对上述所得，减按10％的税率征收企业所得税。

The Implementation Regulations provide that the above-mentioned income shall be taxed at 10%.

youdao