促进就业的税收政策外文翻译-毕业文库网 Keywords: Local wage taxes; Local income taxes; Central city; Employment [gap=6058]关键词：当地工资税；地方所得税；中心城市；就业
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地方所得税，按应纳税的所得额计算，税率为百分之三。
And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。
The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.
商产品出口型企业出口产值达到70%，当年税率免征地方所得税免征所得利润汇出税法。
Export-oriented enterprises to export products output value reached 70 percent, was exempt from local tax exemption of income tax profits from the export tax law.
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