条例对企业所得税法规定的纳税人作了哪些细化规定？
What detailed provisions on tax preferential treatments are given by the Implementation Regulations?
2008年1月1日正式实施了新的《企业所得税法》。
A new "Enterprise Income Tax Law" was implemented on 1 January, 2008.
实施条例对企业所得税法规定的收入作了哪些具体规定？
What specific provisions for revenue in the EIT Law are given by the Implementation Regulations?
条例对企业所得税法规定的纳税人作了哪些细化规定？
What details are given in the Implementation Regulations about the taxpayers in the EIT Law?
随着新企业所得税法的出台，企业税收筹划的策略也需要随之调整。
Along with new enterprise obtained tax law's releasing, the enterprise tax revenue preparation's strategy also needs along with it adjustment.
企业所得税法规定，企业和其他取得收入的组织为企业所得税的纳税人。
The EIT Law provides that the taxpayers are the enterprises and other income earning organizations.
企业所得税法第二十七条规定，对上述所得，可以免征、减征企业所得税。
Article 27 of the EIT Law provides that the above-mentioned income can be entitled to tax exemption and reduction.
本文正文分为四部分：第一部分，对企业所得税法律风险的内涵进行了界定。
The present thesis has integrated a number of issues of legal risks of corporate income tax into the process of establishment and development of company A.
这位官员表示，一些补贴已经被取消，还有一些补贴在新的企业所得税法实施后也将废止。
The official said that some of the subsidies had already been repealed and some were due for repeal under a new income tax law for enterprises.
企业所得税法第二十六条规定，符合条件的非营利组织的收入，为免税收入。
Article 26 of the EIT Law provides that the income derived by eligible not-for-profit organization is exempted income.
为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。
In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.
考虑到许多小型企业利润水平比较低，我国的企业所得税法规定了两档照顾性税率。
In view of the low profit of small businesses, China's business income tax stipulates for two suits of care tax ratio.
研究结果表明，新企业所得税法实施后，各行业和地区所得税整体税负均有不同程度下降。
The findings indicated that after new enterprise obtained tax law implementation, various professions and the local income tax overall tax burden have the varying degree to drop.
企业所得税法第二十七条规定，企业符合条件的技术转让所得可以免征、减征企业所得税。
Article 27 of the eit Law provides that enterprises that derived income from the transfer technology are either exempted from tax or receive tax reduction.
企业所得税法及其实施条例中规定的各项税收优惠，凡企业符合规定条件的，可以同时享受。
An enterprise may simultaneously enjoy all of the preferential tax treatments as provided in the EITL and the RIEITL if it meets the prescribed requirements.
以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。
According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.
新企业所得税法实施时间较短，所以关于内外资企业受新企业所得税法影响的细致研究还较少。
There are less detailed studies of the New Enterprise Income Tax Law effecting on domestic and foreign enterprises due to very short time of the implementation.
企业所得税法第二十七条规定，企业从事农、林、牧、渔业项目的所得可以免征、减征企业所得税。
Article 27 of the EIT Law provides that the income derived from projects of agriculture, forestry, animal husbandry and fishery industries are qualified for tax exemption or reduction.
新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。
Implementing the new law on enterprise income tax makes request on tax source management, capacity for tax collection of tax collection.
企业所得税法提出的对转让定价合理性及加强资料同期提交的要求，对跨国公司转让定价避税起到了抑制作用。
New EIT regulation formulates requirement for rationality of transfer pricing and documentation submission which inhibits taxation avoidance of transfer pricing.
以上结论表明新企业所得税法带来的税收优惠是有效率的，而且新税法的实施实现了上市公司实际税负的平稳过渡。
All conclusions above suggest that tax preference brought by the new law is effective, and the new Enterprise Income tax law brings smooth transition of the firms' ETR.
企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.
按照国际通行做法，企业所得税法将纳税人划分为“居民企业”和“非居民企业”，并分别规定其纳税义务，即居民企业就其境内外全部所得纳税；
The EIT Law follows the international practices of dividing taxpayers into resident enterprises and non-resident enterprises. Tax residents pay income tax on worldwide income.
按照国际通行做法，企业所得税法将纳税人划分为“居民企业”和“非居民企业”，并分别规定其纳税义务，即居民企业就其境内外全部所得纳税；
The EIT Law follows the international practices of dividing taxpayers into resident enterprises and non-resident enterprises. Tax residents pay income tax on worldwide income.
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