《中华人民共和国企业所得税法实施条例》正式颁布(续)

Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China are Officially Promulgated(Continued)

第三十一条 企业所得税法第八条所称税金，是指企业发生的除企业所得税和允许抵扣的增值税以外的各项税金及其附加。

Article 31： ＇Taxes＇ as stated in Article 8 of the Enterprise Income Tax Law shall refer to various taxes and surcharges incurred by enterprises except for enterprise income tax and creditable value-added tax.