企业所得税

At present, there exists double-track system according to different investors, in another words, two sets of enterprise income tax law system are separately applied in overseas-funded enterprises and internal-funded enterprises.

接着，作者结合工作实践，从四个方面对我国企业所得税法律制度的现状和存在问题进行了具体分析和深入研究，指出必须改革和完善我国企业所得税法律制度。

In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。

Applied by enterprises and approved by tax departments, imposition of enterprises' income tax can be reduced 15 percent to 30 percent according to the ratal unceasingly in ten years when the preferential policies of "exemption from taxation for two years, reduction from taxation for three years" expire for foreign-invested projects of raising and processing excellent breeder up to a certain extent economic scale and productive projects which can improve and cultivate new varieties fruit and vegetables, and provide high and new technology of fresh and storage.

外商投资引进的优良种畜禽饲养、加工达到一定经济规模的项目，以及能够改良、培育新的林果、蔬菜品种并能提供保鲜、储藏高新技术的生产性项目，除可享受企业所得税"两免三减"优惠政策外，经企业申请，税务部门批准，在以后的10年内可继续按应纳税额减征15%—30%的企业所得税。

Along with the development of the Chinese market Economy System, the improvement of the tax regulations and the optimization of the tax systems, taxpaying planning will be a measure for the taxpayers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.

目前，对于企业所得税税务筹划的学术研究频频见诸各种期刊，也有不少的公司和研究单位进行了大量卓有成效的筹划工作，但系统、完整的对企业所得税税务筹划研究尚不多见。

Although it is Asia's third largest economy, Malaysia's corporate tax rate compares unfavourably to other economic powers in the region, particularly Singapore and Hong Kong, and the tax cut goes some way towards addressing this.

尽管马来西亚是亚洲第三的经济大国，但它的企业所得税税率与同地区其他经济发达地区相比仍处于劣势地位，特别是新加坡和香港地区。削减企业所得税有助于拉近这种差距。

The State Administration of Taxation has promulgated the Provisional Administrative Measures for Withholding Non-resident Enterprise Income Tax at Source.

国家税务总局制定《非居民企业所得税源泉扣缴管理暂行办法》以规范非居民企业所得税源泉扣缴管理。

Chapter 4 studies the administrative efficiency of enterprise income tax, including collecting cost and complying cost.

第四章讨论企业所得税的行政效率，包括企业所得税的征税成本和遵从成本。

For the projects of encouraging types and the second limited types, which accord with "The State's Guiding Industry Directory for the Foreign Businessmen to Invest", and the enterprises of the foreign businessmen to invest, which accord with "The Directories of the preponderant Industries and Products for Gansu to Utilize the Foreign Capitals", in the Wuwei City of Gansu Province In China, income tax of their enterprises will be levied at the reduced rate of 15% in three years, after the date when implementing the present favorable policies of tax (that is, the income tax will be derated in the two years and levied in the half of the tax rate in the later three years).

对在我市投资于符合国家《外商投资产业指导目录》中鼓励类和限制乙类项目、符合《甘肃省利用外资优势产业和产品目录》的外商投资企业，在现行税收优惠政策（企业所得税两年免征，三年减半）执行期满后，三年内可再减按15%的税率征收企业所得税。

On the one hand, this growth came from the decrease of the proportions in total tax revenue of each taxations in the circulation tax system.

企业所得税（包括外商投资企业和外国企业所得税）的增长2004年比2003年有了极大提高，为2.44个百分点。

In addition to income tax, companies were also subject to a profits tax,[7] introduced by Labour Chancellor Sir Stafford Cripps, which was deducted from company profits when determining the income tax liability.

除了要缴纳所得税外，企业还需承担一项利润税，这在确定企业所得税税务责任时从其利润中扣除，这项政策由当时工党政府的财政大臣斯坦福·克里普斯推出。

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。