The Implementation Regulations provide that the above-mentioned income shall be taxed at 10%.

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。

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How do the Implementation Regulations determine the small profit-making and hi-tech enterprises?

实施条例是如何界定小型微利企业和高新技术企业的？

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What specific provisions for revenue in the EIT Law are given by the Implementation Regulations?

实施条例对企业所得税法规定的收入作了哪些具体规定？

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Just trying to understand and comply with the health care bill (for which most of the implementation regulations have yet to be drafted) will be a daunting and expensive task.

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The implementation of regulations restricting proprietary trading activities will also likely hinder asset growth.

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For this reason, the implementation of emissions regulations has lagged passenger cars and is currently at Euro III standards.

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