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%.
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.
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.
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.
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