...计税依据第五节 综合所得税的税率和税额计算第六节 综合所得税的征收管理第三章所得税法——营利事业所得税(Business Income Tax)第一节 两税合一制度的制定和目标第二节 最低税负制度的制定和内容第三节 营利事业所得税的纳税人和征税对象第四节 营利事业所得...
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企业所得税 enterprise income tax ; [税收] corporate income tax ; income tax for enterprises ; corporate
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
营业所得税 Business 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
“长远委员会”希望通过将销售税的征税范围扩大到服务业，并简化和削减所得税率来解决这一问题。
The Think Long Committee wants to fix this by extending sales taxes to services, and simplifying and cutting income-tax rates.
咨询业信息业、技术服务业的企业，自开业之日起，第一年至第二年免征所得税；
Consultation Industry: As for information and technology service enterprises, since the opening day of their business, their income tax shall be exempted in the first and the second year.
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