当今世界上大多数发达国家针对大公司的企业所得税税率约为三分之一。
Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.
省级以上高新技术企业的免受15%企业所得税税率。
Above the provincial level high-tech enterprises will be exempt from 15% income tax.
两税合并的核心方案在于实行统一的企业所得税税率，对内、外资企业均按照25%的税率征收企业所得税，同时进一步调整税收优惠。
The reform scheme is made to comply with the two tax in accord. Except for applying uniform tax rate25%, favorable tax policies will be balanced further more.
无论是中国在2008年把其法定的企业所得税税率从33%降低到25%，或是美国把企业所得税税率从39%削减至35%，各大企业很少会全额支付其应缴税额。
Whether it's China lowering its statutory corporate income tax rate from 33% to 25% in 2008, or the U.S. cutting corporate income taxes from 39% from 35%, companies rarely ever pay the full load.
国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%.
第四条企业所得税的税率为25%。
Article 4 the enterprise income tax shall be levied at the rate of 25%.
第二十八条符合条件的小型微利企业，减按20%的税率征收企业所得税。
Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.
企业所得税：税率25%，属国家高新技术企业，可以享受一定的税收优惠政策。
Enterprise income tax: The tax rate is 25%. The national high-tech enterprises can, to some extend, enjoy preferential tax policies.
有件事看似已成共识，即美国企业所得税边际税率是35%，为世界最高，必须有所降低。
One thing on which there does seem to be a consensus is that America's marginal rate of corporate income tax-at 35%, one of the world's highest-must come down.
当前我国企业所得税比例税率形式的主要弊端是税收收入的弹性小，差别比例税率有失公平。
The main disadvantages of China's existing proportional rate of tax are low flexibility and unfairness of tax revenue.
伙企业的合伙人征收所得税，他们从企业所获得的收入要按照累进税率交纳所得税。
Businesses therefore pay the progressive income tax rate for individuals on their business income.
合并内外资企业所得税，不是两套所得税的简单合一或简单嫁接，其中涉及到一系列的政策调整。包括税基、税率、税收优惠等方面的问题。
Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.
实施条例据此明确，对上述所得，减按10％的税率征收企业所得税。
The Implementation Regulations provide that the above-mentioned income shall be taxed at 10%.
居民企业，就其全球所得，按25%税率缴纳企业所得税。
Resident enterprises: on worldwide income with 25% tax rate.
经认定的内资高新技术企业，减按15%的税率征收企业所得税。
For approved high and new tech enterprises with domestic investment, reduce tax rate of business income tax to 15%.
为有资格享受此税务待遇，所有合并纳税的子公司必须按法国企业所得税的全额税率纳税，其财政年度每年为期12个月，每年都在同一个日期结束。
To qualify, all the tax-consolidated group's member companies must be subject to French corporate tax at the full standard rate and have 12-month fiscal years that end on the same date.
根据第2条规定，企业或实体谁申请独立核算应是纳税人的税率征收企业所得税。
According to Article 2, the enterprises or entities who apply for independent accounting shall be the tax payer of enterprise income tax.
高薪技术企业一经认定，自开办之日起享受企业所得税减按15%税率征收。
Once authorized by the government, a high-tech company can enjoy a reduced tax rate at 15% in paying corporate income tax since its first day of operation.
园区高新技术企业，可减按15%的税率征收企业所得税。
经税务机关审核确认后，企业方可减按15%税率缴纳企业所得税。
Only upon the confirmation after review by the taxation organs may the enterprises pay the business income tax at a reduced rate of 15%.
国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
High and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction of 15%.
在海南岛举办的企业(国家银行和保险公司除外)，从事生产、经营所得税和其他所得，均按15%的税率征收企业所得税。
All incomes from production and operation by enterprises (except for state Banks and insurance companies) set up in Hainan Island shall be subject to the enterprise income tax at the rate of 15%.
目前，中国税收收入的大部分来自增值税和企业所得税。大部分产品的增值税率都是17%。
Most of China's tax revenue now comes from the value-added tax, or VAT, a flat 17% levy on most production, and from the corporate income tax.
报告指出，低税率一般出现在中东和北非地区，而最高税率的是非洲撒哈拉地区，那里平均每个公司要交纳高于60%的企业所得税。
According to the repot, the lowest tax rates are to be found in the Middle East and North Africa and highest in Sub-Saharan Africa, where a company on average pays over 60% of its profits as tax.
报告指出，低税率一般出现在中东和北非地区，而最高税率的是非洲撒哈拉地区，那里平均每个公司要交纳高于60%的企业所得税。
According to the repot, the lowest tax rates are to be found in the Middle East and North Africa and highest in Sub-Saharan Africa, where a company on average pays over 60% of its profits as tax.
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