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1·Article 16 in case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。

2·Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.

转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。