企业所得税

Article 38 As regards the payable income taxes on the incomes obtained by a non-resident enterprise within the territory of China from undertaking engineering projects or providing labor services, the payer of the project price or remuneration may be designated as the obligatory withholder by the tax

第三十八条对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。

Article 37 The payable income taxes on the incomes obtained by a non-resident enterprise as prescribed in Paragraph 3, Article 3 of the present Law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due.

第三十七条对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税，实行源泉扣缴，以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时，从支付或者到期应支付的款项中扣缴。

For incomes earned by foreign enterprises engaged in projects in China, such as construction, installation, assembly and exploration, and through provision of services, such as consultation, management, training and other labour services, the tax authorities may appoint the payers of the contract sums or service fees to be income tax withholding agents.

第六十七条对外国企业在中国境内从事建筑、安装、装配、勘探等工程作业和提供咨询、管理、培训等劳务活动的所得，税务机关可以指定工程价款或者劳务费的支付人为所得税的扣缴义务人。

While the small-business corporation can save a great deal in taxes by being taxed as partnership, it keeps the other nontax advantages, such as limited liability.

这类小型的股份有限公司由于按合伙企业组织形式交纳所得税，可以节约大量的税款，同时它们还享受了其他非税务方面的优越性，如有限的责任等。

The business creates the terms for itself while acquaint with the current taxes on income tax of the special remissive policy, enjoying zero rate of duties and low rate of duties reasonably; Third, the put off taxation strategy.

企业在熟悉现行所得税减免税优惠政策的前提下，为自己创造条件，从而名正言顺地享受零税率和低税率；再次，推迟纳税策略。

A voice lists the advantages of Nevada—no personal or corporate income tax, lower workers' compensation insurance, less red tape—and urges Californian business owners to "get the monkey off your back" by moving to Las Vegas.

弦外之音列举了种种内华达州的好处：没有个人和企业的所得税，更加低的职工赔偿保险金，更加少的官样文章，以此来极力的劝说加州的企业家移居拉斯维加斯，来赶走那只在背后的猴子。

It shall, as of its date of establishment, be exempted from the income tax within 3 years.

对试验区的新技术企业自开办之日起，三年内免征所得税。

The profit from the enterprise with foreign investment to the investor shall be exempted from the income tax.

外国投资者从外商投资企业取得的利润，免征所得税。

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。

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。