enterprise income tax 企业所得税 ; 所得税
collective-owned enterprise income tax 集体企业所得税 ; 集体企业奖金税
owned enterprise income tax 集体企业所得税 ; 集体企业奖金税 ; 国营企业所得税
profit-seeking enterprise income tax 营利企业所得税
Foreign Enterprise Income Tax 外国企业所得税
privately owned enterprise income tax 私营企业所得税
Enterprise Income Tax Law 企业所得税法 ; 内外资企业所得税
new Enterprise Income Tax Law 新企业所得税法
enterprise income taxes 企业所得税
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·2,447,543篇论文数据,部分数据来源于NoteExpress
Article 4 the enterprise income tax shall be levied at the rate of 25%.
第四条企业所得税的税率为25%。
Article 54 Enterprise income taxes shall, on the monthly or quarterly basis, be paid in advance.
第五十四条企业所得税分月或者分季预缴。
Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.
第二十七条企业的下列所得,可以免征、减征企业所得税。
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