When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.

企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。

youdao

These could include measures that would alter provisions of the federal estate tax and affect regulations governing commodity markets and their handling of energy-related derivatives.

修订提议可能包含那些改变联邦财产税条款的举措，也可能包含那些影响商品市场条例及能源衍生产品处理条例的措施。

youdao

Follows are my comments on the tax-related provisions of the speech.

FORBES: Taxes and the State of the Union 2013

This exists because several fiscal-cliff-related tax provisions expired at the beginning of 2012.

WSJ: Tax Report: The Artificially Shrinking Paycheck

The American Recovery and Reinvestment Act of 2009, for example, included 56 tax provisions (20 related to individual taxpayers), and The Worker, Homeownership, and Business Assistance Act of 2009 revised the First-Time Homebuyer Credit, causing untold confusion.

FORBES: More IRS Cops, More Audits, Says Treasury Report