查询词典 income tax

Summary: Business enterprise income tax means to inshore whole business enterprises(do not include an outside company to invest business enterprise and foreign business enterprise) of the People's Republic of China, come from for it China inshore outside of a kind of tax of the income and other incomes but collects of the production management.

企业所得税是指对中华人民共和国境内的一切企业（不包括外商投资企业和外国企业），就其来源于中国境内外的生产经营所得和其他所得而征收的一种税。

The enterprises to which the grandfathering income tax preferential policies apply shall compute the taxable income in accordance with the rules of the EIT Law and the Implementation Regulations, and compute the tax preferences in accordance with part one under this notice.

享受企业所得税过渡优惠政策的企业，应按照新税法和实施条例中有关收入和扣除的规定计算应纳税所得额，并按本通知第一部分规定计算享受税收优惠。

Personal Income Tax is a direct tax levied on income of a person.

个人所得税是一种直接税，一个人的收入征收。

The state encourages foreign-invested enterprises, for those that newly added registered capital from subjoined investment has reached or has outreached 60,000,000 US Dollars, or newly added registered capital has reached to or outreached 15,000,000 US Dollars which has exceeded 50% than the original registered capital, the income gained from newly added registered capital may be calculated independently and enjoy the preferential business income tax policy of 2-year tax exemption and 3-year half-collection regularly.

国家鼓励类外商投资企业，追加投资形成的新增注册资本达到或超过6000万美元，或者新增注册资本额达到或超过1500万美元，且超过企业原注册资本的50%的，其新增注册资本所取得的所得，可单独计算，定期享受两年免征、三年减半征收的企业所得税优惠。

An enterprise with foreign capital that reinvests its profits in China after paying the income tax may, in accordance with relevant State regulations, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

An enterprise that reinvests its profits in China after paying the income tax, may, in accordance with relevant state provisions, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

A foreign-funded enterprise that reinvests in China its profits after paying the income tax, may, in accordance with relevant state provisions, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

A foreign-invested enterprise that reinvests in China its share of profit obtained from the enterprise for a period of not less than five years, shall be refunded 40% of the income tax already paid on the reinvested portion. If investing in projects that produce export goods or projects with advanced technology, the enterprise shall be refunded the income tax in full.

四、外商投资企业缴纳所得税后，外国投资者从企业获得的利润再投资于中国境内，其经营期在5年以上的，可退还其再投资部分已缴纳所得税税款的40%；若投资于产品出口企业或先进技术企业，全部退还其再投资部分已缴纳的所得税税款。

F. The foreign investor, who reinvests directly the profits gained from his enterprises in our city into the same enterprise so as to increase its registered capital, or invest in our city to establish other enterprises, with the operation period not less than 5 years, shall be returned 40%of the enterprise income tax of the reinvestment part already levied; and the full enterprises income tax levied for the reinvestment shall be returned in case the reinvestment is put into the expansion of product export-oriented enterprises and high-tech enterprises.

外商投资企业中的外商将其从企业取得的利润直接再投资于该企业，以增加注册资本，或者在本市投资举办其它外资投资企业，且经营期不少于5年的，退还其再投资部分已缴纳的企业所得税税款的40％；用于扩建产品出口企业和技术先进企业，且经营不少于5年的，全部退还其再投资部分已缴纳的企业所得税税款。

From November 1, 1999, where personal savings in China's institutions of RMB and foreign currency savings deposit interest income, should be based on the ratio of 20% tax rate, to pay personal income tax.

从1999年11月1日起，凡个人在中国境内的储蓄机构取得的人民币、外币储蓄存款利息所得的，均应按20%比例税率，缴纳个人所得税。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了