As regards the costs of an enterprise and its affiliated parties for jointly developing or accepting intangible assets, or jointly providing or accepting labor services, they shall, when calculating the taxable income amount, apportion them according to the arms length principle.
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When calculating the cost, one has to include intangible depreciation.
计算成本时一定要把无形损耗计算在内。
When calculating the whole, sheared fastener are simulated by two — dimension fastener element.
在总体计算时采用二维紧固件元来模拟受剪紧固件。
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.
第十条在计算应纳税所得额时,下列支出不得扣除。
STUDENT: What does it mean, the operator used, when you were calculating the remainder between nine and five?
学生:这是什么意思,当你用这个运算符去算,9除以5的余数的时候?
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