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根据新企业所得税法和实施条例,对企业所得税有关纳税人的规定进行了全面的归纳整理,从而有助于人们对纳税人规定的理解和掌握。
According to the new Enterprise Income Tax Law and the implementing regulations, the regulations on taxpayers of enterprise income tax have been comprehensively summarized and sorted out, which helps people to understand and master the provisions of taxpayers.