Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.
第三条居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
Income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside China.
从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
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