Ratepaying plan is an action which enterprises retard or reduce taxes by legal means on the basis of paying tax according to law and within the limits permitted by tax law.
纳税筹划是在依法纳税的基础上，在税法允许的范围内，企业利用合法合规的手段，延缓或减轻企业税负的一种行为。
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。
Article 2 the "income taxes" as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Policy on loss remedy is an important preferential policy in Chinese policies on enterprises' income taxes.
亏损弥补政策是我国企业所得税中一项重要的优惠措施。
In this case enterprises can not be sufficient liquidity to pay day-to-day management activities and related taxes and fees, they need to rely on bank loans to solve this problem.
在这种情况下企业可流动资金不足以支付日常管理活动和相关税费时，就需要依靠银行贷款解决此问题。
In this case enterprises can not be sufficient liquidity to pay day-to-day management activities and related taxes and fees, they need to rely on bank loans to solve this problem.
在这种情况下企业可流动资金不足以支付日常管理活动和相关税费时，就需要依靠银行贷款解决此问题。
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