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纳税总额包含企业所得税吗
释义
法律主观:
企业所得税的应纳税额有企事业单位未经批准的技术性减免,一律按非技术性收入照章征收企业所得税。企业在建工程发生的试运行收入,应并入收入总额予以征税,而不能直接冲减在建工程成本。
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doctrine of mitigation of damages
doctrine of moral cultivation
doctrine of mutual consent
doctrine of mutual understanding and mutual accommodation
doctrine of national law
doctrine of natural prolongation
doctrine of necessity of law
doctrine of no cure, no pay
doctrine of no-fault liability
doctrine of nominalism
doctrine of non-abuse of competitive rights
doctrine of nonexemption from liability
doctrine of nonrecognition
doctrine of nonretroaction
doctrine of objective dangerousness
doctrine of observing new laws
doctrine of observing new laws and old ones when with lighter punishments
doctrine of observing old laws
doctrine of observing old laws and new ones when with lighter punishment
doctrine of obvious and ongoing danger
doctrine of one thing, one right
doctrine of ordeal
doctrine of partition
doctrine of part performance
doctrine of perception
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更新时间:2025/7/30 7:28:55