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Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

第十五条企业所得为外国货币的,在依照税法第十五条规定分季预缴所得税时,应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额

In respect of income obtained by enterprises in foreign currency, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的,在依照税法第十五条规定分季缴纳所得税时,应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。

6 In respect of income obtained by enterprises in foreign currencies, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的,在依照税法第十五条规定分季缴纳所得税时,应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。

Provided that if the portion of the foreign currency income of the entire year for which tax has not been paid, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.

对全年未纳税的外国货币所得部分,按照年度最后一日的外汇牌价,折合成人民币计算应纳税所得额。

During the tax reform of 1994, China's mainland had put out the standardized Excise tax.

我国大陆在1994年的税制改革时推出了较为规范的消费税。

The new biodiesel tax incentive is a federal excise tax credit taken at the blender level.

新的生物燃料税优惠是一项以混合比例为基础的联邦执照税减免措施。

The biodiesel tax incentive is structured as a federal excise tax credit.

生物柴油税优惠政策是作为联邦国产税信贷项目而制定的。

Excise,value added tax , customs duties and obtain employment tax are all ruled by law.

国产货物税、增值税、进口税以及就业税均由法律加以规定。

Taxpayer: Do you mean that I am not qualified to enjoy tax exemption in the tax treaty?

纳税人:您的意思是说我不具备享受税收协定的条件?

Some people consider Switzerland as a tax haven because of its low tax rates and its fabled banking secrecy.

一些人认为瑞士是避税天堂,因为它有很低的税率和闻名于世的银行保密制度

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This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

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