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境外所得要交企业所得税吗
释义
法律主观:
企业实现利润就要交企业所得税,一般是按季度预缴,年终结算,多退少补。应纳税所得额的计算公式为:应纳税所得额=收入总额-不征税收入-免税收入-各项扣除-允许弥补的以前年度亏损。
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更新时间:2026/4/1 15:02:12