And then, use the method of empirical research to measure the relation of the income tax for company and the dividend payment rate to make a conclusion.

然后对于所得税对股利支付率的影响，采用实证分析方法，用相关性分析和回归分析对所得税率与股利支付率之间的关系进行一个量化分析，进而得出相关结论。

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The method of enterprise income tax payment by the permanent representative offices of foreign enterprises shall no longer be defined by the taxation organ from July 1, 2003.

自2003年7月1日起，对于外国企业常驻代表机构的具体纳税方法，不再由主管税务机关进行界定。

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