Article 76 The first profit-making yearmentioned in Article 8, paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations.
Article 76 The first profit-making yearmentioned in Article 8, paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations.
第七十六条税法第八条第一款和本细则第七十五条所说的开始获利的年度，是指企业开始生产、经营后，第一个获得利润的纳税年度。