不过以苏黎世为总部的外国控股公司其非瑞士境内的营业收入可以减免，企业还可以申请“混合企业税优惠”以进一步降低税率。

But foreign holding companies using Zurich as a base can be exempt from tax on non-Swiss earnings and firms can also apply for "mixed company tax privilege" to agree lower rates.

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国家税务总局国际税务司上周五发表声明指出，上半年我国非居民企业所得税和营业税总收入增长40.7%。

Corporate income taxes and turnover taxes paid by "non-citizen" firms in China rose 40.7 percent in the first half of the year, the State Administration of Taxation said last Friday.

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营业与非营业项目的区分因公司业务性质而异，例如利息收入是许多企业的非营业收入，但绝对是银行业的营业收入。

For instance, while Interest expense may be a non-operating expense for many companies, it is the most important operating expense for Banks.

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