根据第2条规定，企业或实体谁申请独立核算应是纳税人的税率征收企业所得税。

According to Article 2, the enterprises or entities who apply for independent accounting shall be the tax payer of enterprise income tax.

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美国人曾经反对纳税，过重的茶税引发了波士顿港的茶党成立和独立战争的爆发。

At one time, Americans were anti-tax. It had been the excessive tax on tea that led to the famous tea Party in Boston Harbor, an incident that helped ignite the Revolutionary War.

youdao

美国人曾经反对纳税，过重的茶税引发了波士顿港的茶党成立和独立战争的爆发。

At one time, Americans were anti-tax. It had been the excessive tax on tea that led to the famous tea Party in Boston Harbor, an incident that helped ignite the Revolutionary War.

youdao