It's a complex standard, and writing an article that proposes to simplify it is a little like writing an article on simplifying the United States tax code -- not an easy task.
它是一个复杂的标准，要想写一篇使之简化的文章，其难度不亚于撰写一篇简化联邦税务代码的文章，这可不是一件容易的事。
This article is based on the IRS e-File 1120 download, which is the electronic version of the IRS Tax Form 1120.
本文基于IRS e -File 1120下载，它是IRSTaxForm 1120的电子版。
Article 18 the losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.
第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
Article 10 Input tax on following items shall not be credited against the output tax
第十条下列项目的进项税额不得从销项税额中抵扣
Article 11. Withholding agents and taxpayers personally filing returns must pay tax within the prescribed time limit.
第十一条扣缴义务人和自行申报纳税人，必须按照规定的期限，缴纳税款。
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。
Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.
第二十七条企业的下列所得，可以免征、减征企业所得税。
For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.
纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
Article 7 the tax-free income refers to the following incomes which are included in the total income amount.
第七条收入总额中的下列收入为不征税收入。
The slide has unnerved policymakers in economies whose currencies are rising (see article), notably Brazil, where a 2% tax on foreign capital inflows has been imposed.
美元下挫使货币不断上涨的经济体的决策者们忧心忡忡，特别是巴西，它已对外资流入施加了2%的税率。
Not only did it extend George Bush’s expiring tax breaks for two years, but it also added more than 2% of GDP in new breaks for 2011 (see article).
该协议不仅将乔治布什公布的减税政策续转了2年，还将在2011年为GDP贡献超过2%的增长。
America's housing market may yet lurch down again as foreclosures rise, high unemployment takes its toll and a temporary home-buyers' tax-credit ends (see article).
随着破产房产增加、高失业率危害显现以及短期的自用房税收减免优惠结束，美国房产市场也许会再次触底。
It is a big defeat for Ms Gillard, who only the day before had scored a success by pushing her equally controversial plan for a carbon tax though the lower house of Parliament. See article.
这对于吉拉德来说是一次巨大的失利，仅仅一天前，她在国会下院最终通过了一项同样具有争议的征收碳排放税的提案。
Socialists denounced the tax as unfair, but environmentalists said it did not go far enough. See article.
社会党人士称这样征税有失公正，但环保主义者认为这还远远不够。
She also said she would preserve a controversial plan to tax the mining industry. See article
她宣称将会保留向采矿业征收税款这一有争议的计划。
Britain's Treasury will put forward its plan for a tax on British Banks in a budget in June, which is when European finance ministers will debate the commission's scheme. See article.
英国财政部在6月份的预算中也会提前推出针对向银行征税的方案，到时候欧盟各国财长将讨论欧盟委员会的这个方案。
Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.
第三条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。
Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
第二十三条企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
Article 21 Income tax charged in accordance with this Law shall use Renminbi as the calculating unit.
第二十一条依照本法缴纳的所得税以人民币为计算单位。
Article 21 Income tax charged in accordance with this Law shall use Renminbi as the calculating unit.
第二十一条依照本法缴纳的所得税以人民币为计算单位。
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