As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%.

国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。

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Once authorized by the government, a high-tech company can enjoy a reduced tax rate at 15% in paying corporate income tax since its first day of operation.

高薪技术企业一经认定，自开办之日起享受企业所得税减按15%税率征收。

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Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.

第二十八条符合条件的小型微利企业，减按20%的税率征收企业所得税。

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The new legislation would allow U.S. corporations holding money offshore to repatriate those funds at a reduced tax rate.

FORBES: Multinational Corporate Tax Holiday Gets New Interest

It suggests one reduced tax rate applied to all types of income, not distinguishing between ordinary and long-term capital gains.

FORBES: Hey Mr. President, Traders Need Tax Breaks Too

Beginning in January 2001, the newly elected Putin administration shifted to a 13 percent flat-rate income tax and also sharply reduced the payroll tax rate.

FORBES: The Wealth Of The States Vs. 'New Normal' Stagnation