Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.

外国企业的所得税，按应纳税的所得额超额累进计算。

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Income tax levied on foreign enterprises shall be computed in terms of RMB.

外国企业的所得税以人民币为计算单位。

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Income tax levied on foreign enterprises shall be computed in terms of Renminbi (RMB).

外国企业的所得税以人民币为计算单位。

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