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.
市政债券的利息收入不用交纳联邦利息税，利息收入在所发行的州也不用交纳州和地方所得税。
Their interest income is except from federal income taxation. The interest income also is exempt from state and local taxation in the issuing state.
在其有利润经营的第三(3)至五(5)年期间，合资公司应有权获得国家和地方所得税百分之五十(50%)的减免。
During its third (3rd) -fifth (5th) year profit-making period, the Joint Venture Company shall be entitled to a fifty percent (50%) exemption from the state and local income taxes.
Barro从联邦政、州以及各地方的所得税和社会保障工资税得出平均边际税率 * ，他也基于平均边际税率的变化对GDP的影响而估算出税收乘数（tax multipliers）。
Barroalso estimates tax multipliers based on the effects on GDP of changes inaverage marginal tax rates from federal and state and local income taxes, andsocial security payroll taxes.
国库券的另一个优势是投资者的利息收入享受地方和国家税收豁免的优惠(但是，并不豁免联邦所得税)。
Another advantage of Treasuries is that interest payments are exempt from local and state taxes (however, not from Federal income taxes).
在所得税里增加一个地方的成分却可以使得公民更好地参与地方治理中去。
Adding a local component to income tax would give citizens a bigger stake in municipal governance.
美国所得税的税基不包括：（1）州和地方债券的利息；（2）雇主向养老金和医疗计划的缴款；（3）赠与和遗产。
The US income tax base excludes:(1) interest on state and local bonds, (2) employer contributions to pension and medical plans, (3) gifts and inheritances.
第二十九条民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。
Article 29 the autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region.
对民族自治地方内国家限制和禁止行业的企业，不得减征或者免征企业所得税。
Enterprise income tax shall not be exempted or reduced for enterprises engaging in industries restricted or prohibited by the State within the ethnic autonomous localities.
企业所得税地方留成部分可奖励企业生产。
The local retained portion of the corporate income tax will be used to encourage the production fo enterprises.
企业所得税地方留成部分可奖励企业生产。
The local retained portion of the corporate income tax will be used to encourage the production fo enterprises.
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