企业所得税

The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

由于规定计提比率不同，使得采用应收账款余额百分比法计提坏账准备金的企业，采用双重差额计提，许多费用支出标准、所得税、收益分配比率在无行业差别的情况下，在不同行业采用备抵法坏账损失的企业其税赋不均，且失去公平竞争的基础。

Enterprises with Taiwan investment which are knowledge and technology intensive industry enterprises with internationally advanced technology, or whose value of export products in that year accounts for 70% or more of the total value of the products for the same year, or which are development projects may pay income tax at a rate of 15% after the expiration of the exemption and reduction period as stipulated in item 1 of this Article upon the approval of the tax authority.

台湾投资者投资举办具有国际先进技术水平的知识密集、技术密集型工业企业，或当年产品出口产值达到当年企业产品总产值70％以上的企业，以及开发性项目，在享受本条第一款规定的减免税期满后的年度，经税务机关批准，可以按15％的税率征收所得税。

The principal part of income tax pay taxes that this provides nonfeasance of clear partnership business is independent, answer partnership business place the taxation of pay alleviates postposition arrives each copartner levels, this has the company that is helpful for different scot level cooperative.

这一规定明确合伙企业不作为独立的所得税纳税主体，将合伙企业所应缴纳的税收缓解后置到各个合伙人层面，这将有利于不同税赋水平的企业进行合作。

As regards the enterprise with the annual ratal (deucting the reduction, exemption and returned amount) over 10 million Yuan RMB, Anshan High-tech Zone will give no less than 1‰ award to the enterprise manager and help them pay personal income tax.

对于年纳税额超过1000万元的企业，高新区将给予企业负责人不低于1‰的奖励并代缴个人所得税。

With regard to the issue of tax handling of the relevant withholding of income tax on the payment in the swap transaction of overseas financing by the domestic enterprises, we hereby make the following notice in accordance with the relevant provisions of the Law of the People's Republic of China on Income Tax of the Foreign-funded Enterprises and Foreign Enterprises (hereinafter referred to as the Tax Law) and its detailed implementation rules

关于上述境内企业对其境外融资进行掉期交易后形成的支付款项有关扣缴所得税的税务处理问题，根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则的有关规定，现通知如下

Tax is helpful for large-sized enterprises to realize higher enterprise value and make them more attractable to potential investors.

大企业适用较高的企业所得税率，并且股息收入和利息收入适用相同的个人所得税比例税率又不能对它们的债务融资行为起到刹车作用，所以，大企业债务融资的税收节约是非常可观的。

Any foreign investor of an enterprise with foreign investment which reinvests its share of profit obtained from the enterprise directly into that enterprise by increasing its capital, or uses the profit as capital investment to establish other enterprises with foreign investment to operate for a period of not less than five years shall, upon approval by the tax authorities of an application filed by the investor, be refunded forty percent of the income tax already paid on the reinvested amount.

第十条 外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的百分之四十税款，国务院另有优惠规定的，依照国务院的规定办理；再投资不满五年撤出的，应当缴回已退的税款。

"Any foreign investor of an enterprise with foreign investment which reinvests its share of profit obtained from the enterprise directly into that enterprise by increasing its registered capital, shall, upon approval by the tax authorities of an application filed by the investor, be refunded forty percent of the income tax already paid on the reinvested amount."

外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的40%税款。

Any foreign investor of an enterprise with foreign investment which reinvests its share of profit obtained from the enterprise directly into that enterprise by increasing its registered capital, or uses the profit as capital investment to establish other enterprises with foreign investment to operate

外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于5年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的40%税款。

After deducting the tax of the park, the profits of the allied enterprises in the park distributed to the investment party will be delivered or surcharged according to the financial system of the investing enterprise.

园区企业属联营企业的，其分给投资方的利润，应按投资方企业的财务体制，扣除开发区缴纳的税款后，补缴所得税或上交利润。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。