第十条在计算应纳税所得额时，下列支出不得扣除。
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.
其他所得，参照前两项规定的方法计算应纳税所得额。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
其他所得，参照前两项规定的方法计算应纳税所得额。
Other earnings; the taxable income shall be calculated according to the above two items.
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