外资企业依照国家有关税收的规定纳税并可以享受减税、免税的优惠待遇。
Enterprises with foreign capital shall pay taxes in accordance with relevant state provisions for tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes.
合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。
A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.
第十七条外资企业依照国家有关税收的规定纳税并可以享受减税、免税的优惠待遇。
Article 17 Enterprises with foreign capital shall pay taxes in accordance with relevant state provisions for tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes.
第二十条合作企业依照国家有关税收的规定缴纳税款并可以享受减税、税的优惠待遇。
Article20. A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.
第二十条合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。
Article 20 a contractual joint venture shall, in accordance with State regulations on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.
第二十条合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。
Article 20. A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.
税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。
In case where there is no provision in the law on the Administration of tax Collection and these rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.
税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。
In case where there is no provision in the law on the Administration of tax Collection and these rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.
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