企业所得税是对我国境内的企业和其他取得收入的组织的生产经营所得和其他所得征收的一种所得税。 2007年3月16日第十届全国人民代表大会第五次会议通过 根据2017年2月24日第十二届全国人民代表大会常务委员会第二十六次会议《关于修改<中华人民共和国企业所得税法>的决定》修正
...办法》(试行)第三条规定,纳税人(Taxpayers)具有下列情形之一的,应采取核定征收方式征收企业所得税(Corporate income tax):
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... tax preference 税收优惠 income tax for enterprises 企业所得税 withhold and remit tax 代扣代缴 ...
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中华人民共和国企业所得税法 Law of the People's Republic of China on Enterprise Income Tax
集体企业所得税 collective-owned enterprise income tax ; owned enterprise income tax ; collective-owned d enterprise income tax
应纳企业所得税额 Company income tax payable
营利企业所得税 profit-seeking enterprise income tax ; seeking enterprise income tax
外国企业所得税 Foreign Enterprise Income Tax ; foreign enterprises income tax ; the income tax on foreign enterprise
企业所得税法 Enterprise Income Tax Law ; Corporate Income Tax Law
集体企业所得税. collective-owned enterprise income tax
企业所得税体系 the corporate income tax system
新企业所得税法 new Enterprise Income Tax Law
The second part is the theoretical analysis of enterprise income tax and FDI.
第二部分是企业所得税与外商直接投资相关理论分析。
参考来源 - 中国企业所得税制与外商直接投资问题研究Corporate income tax is one of the most taxs,is also an important financial pillar of mordern state.
企业所得税是现代国家最重要的税种之一,也是现代国家财政的重要支柱。
参考来源 - 上市公司所得税相关问题研究After new obtained tax law implementation,how does the enterprise in the correct understanding new tax law’s foundation,carry on the enterprise income tax preparation,becomes focal point which the enterprise pays attention.
新所得税法实施后,企业如何在正确理解新税法的基础上,进行企业所得税筹划,成为企业关注的焦点。
参考来源 - 在新企业所得税法下的所得税筹划The systematic unfairness which could be found in the present business-income tax-imposing could be mainly reflected in the imbalance of the two sides in the procedure.
现行企业所得税征收程序上的制度性不公问题主要体现在征纳双方程序性权利义务的不平衡。
参考来源 - 关于企业所得税征收程序的探讨·2,447,543篇论文数据,部分数据来源于NoteExpress
当今世界上大多数发达国家针对大公司的企业所得税税率约为三分之一。
Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.
实施企业所得税新税法,降低企业税负。
The new Law on Corporate Income tax was implemented, reducing the tax load on enterprises.
他还认为下调企业所得税将推动经济增长和就业。
He also argues that cutting corporate income taxes will boost economic growth and jobs.
Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.
现在世界上大多数的发达国家,都征收企业所得税,对大企业来说税率大概是三分之一
The personal-- it's taken from corporations before they pay out their dividends.
个人...,企业所得税是按照派息前所得利润扣缴
Do you know we have, in the U.S., a corporate profits tax?
你们知道在美国有,企业所得税吗
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