因此，跨国公司的这些分国别信息应于2017年递交主管税务机关，界时2016年的企业所得税将到期缴纳。
Thus, the information should be delivered to the tax administration in 2017, i. e. when the corporate income tax for 2016 is due to be paid.
根据对国内相关研究成果的梳理，以及笔者研究所得，对中国跨国民族研究从历史分期，研究现状与发展趋势等方面进行了论述。
Based on a review of the relevant domestic research findings, this paper summarizes the studies on cross-border ethnic groups done in China from the perspectives of history, present and future.
在接下来的实证分析中，本文计算了跨国公司最主要的资本税负公司所得税收负担。
Second, the empirical analysis measures corporate income tax burden, which is the main tax burden of capital in multinational corporations.
企业所得税法提出的对转让定价合理性及加强资料同期提交的要求，对跨国公司转让定价避税起到了抑制作用。
New EIT regulation formulates requirement for rationality of transfer pricing and documentation submission which inhibits taxation avoidance of transfer pricing.
企业所得税法提出的对转让定价合理性及加强资料同期提交的要求，对跨国公司转让定价避税起到了抑制作用。
New EIT regulation formulates requirement for rationality of transfer pricing and documentation submission which inhibits taxation avoidance of transfer pricing.
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