Enterprises income tax is a kind of taxes imposed on production, management and other incomes.
企业所得税是以生产、经营和其他所得为课税对象所征收的一种税。
There are many differences in the handing of the fixed assets reducing value between "fixed assets Standard" and "the Deducting Means before Tax of Enterprises Income Tax".
《固定资产准则》与《企业所得税税前扣除办法》对固定资产减值的处理存在较大差异。
Foreign enterprises pay income tax for their income originating in China.
外国企业就来源于中国境内的所得缴纳所得税。
The official said that some of the subsidies had already been repealed and some were due for repeal under a new income tax law for enterprises.
这位官员表示，一些补贴已经被取消，还有一些补贴在新的企业所得税法实施后也将废止。
A preferential income tax policy for small enterprises with low profits will be implemented.
对部分小型微利企业实行所得税优惠政策。
The new Law on Corporate Income tax was implemented, reducing the tax load on enterprises.
实施企业所得税新税法，降低企业税负。
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%.
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。
The income tax systems for domestic and overseas-funded enterprises were unified.
统一内外资企业所得税制度。
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.
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。
The Measures also stipulate that resident enterprises registered overseas should calculate and pay enterprise income tax in Renminbi.
该办法还规定，非境内注册居民企业应以人民币计算缴纳企业所得税；
State administration of taxation promulgated the notice on certification business concerning tax about pre-income tax deduction of enterprises.
国家税务总局发布关于企业财产损失所得税前扣除中有关涉税鉴证业务问题的通知。
Through reasonable tax planning, enterprises not only could obtain income of revenue, but also could raise the consciousness of ratepaying.
企业通过合理的税收筹划，不仅可以获得额外的税收收益，而且能够提高企业的纳税意识。
Enterprise income tax: The tax rate is 25%. The national high-tech enterprises can, to some extend, enjoy preferential tax policies.
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。
In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.
为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
The enterprises set up in the trial zone are exempted from income tax from the date of incorporation.
对试验区的新技术企业自开办之日起，三年内免征所得税。
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.
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。
The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.
企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。
Income tax levied on foreign enterprises shall be computed in terms of RMB.
外国企业的所得税以人民币为计算单位。
The new Office software production enterprises can enjoy the former two-year income tax exemptions and later six - year halve.
新办软件生产企业享受企业所得税两免三减半的优惠。
Both income tax and turnover tax are involved in asset transfer of enterprises.
资产转移不仅涉及企业所得税，同时也涉及到流转税的问题。
Foreign invested enterprises set up factories in China, also derive business income from China, and so this must involve Chinese tax law.
外资企业在中国大陆设厂，自有源于中国的收入，也就会涉及中国的税法。
Resident enterprises shall pay enterprise income tax originating both within and outside China.
居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
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.
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。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.
本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。
For the service income obtained by the Enterprises by providing the customers with transcription, training and so on, tax shall be levied by "other service trades" of the business tax.
企业为客户单独提供录制服务、培训等业务取得的服务性收入应当按照营业税“其他服务业”征税。
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.
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.
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。
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