Article 14 When calculating the taxable income amount, an enterprise may not deduct the costs of the investment assets during the period of external investment.
Article 14 When calculating the taxable income amount, an enterprise may not deduct the costs of the investment assets during the period of external investment.
第十四条企业对外投资期间，投资资产的成本在计算应纳税所得额时不得扣除。