企业所得税

Besides, when in making tax planning, a company has to take into consideration the following two factors: one is the interaction between economy and tax, and the other is the property of a certain kind of taxes themselves. In this paper, the author tries to put forward some concrete approaches to tax planning, by analyzing the planning of certain taxes that will greatly affect the profit of a real estate development company, such as enterprise income tax and glebe value-added tax.

为了获取更大的收益，房地产开发企业必须对需要进行筹划的税种进行选择，本文通过对营业税、企业所得税、土地增值税等对房地产企业收入影响较大的税种进行具体的税收筹划分析，进而提出一些筹划的操作方法以供探讨。

Of small low-profit enterprises preferential (non-industrial enterprises engaged in the non-restricted and prohibited industries) annual taxable income of not more than 30 million practitioners of no more than 80 people, with total assets of 1000 million, reduced 20% enterprise income tax.

对小型微利企业的优惠政策(非工业企业从事国家非限制和禁止行业)年度应纳税所得额不超过30万元、从业人数不超过80人、资产总额不超过1000万元的，减按20％的税率征收企业所得税。

VII.The taxation authorities at each level shall carefully and effectively implement the above-mentioned policies, estimate the influence caused from the adjustment of the policies on taxable wages to the reduction of enterprise income tax revenues, and timely adjust the amount of prepayable enterprise income tax of each enterprise for July through December of this year.

七、各级税务机关应认真落实上述政策规定，对计税工资扣除政策调整减少企业所得税收入的影响情况进行测算，据此及时调整每个企业今年7月一l2月的预缴企业所得税额。

Pursuant to the principles and spirit of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred as "Enterprise Income Tax Law") and the Rules for the Implementation of Enterprise Income Tax Law of the People's Republic of China (hereinafter referred as "Implementation Rules"), we hereby notify you as follows of several issues related to the recognition of enterprise income tax revenues

根据《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》规定的原则和精神，现对确认企业所得税收入的若干问题通知如下

The circular sets out the definition of "false reporting of losses" and provides that intentional false reporting that results in paying zero tax or an underpayment of tax will be subject to Article 63-1 of the Tax Administration and Collection Law. False reporting of losses that results in paying zero tax or an underpayment of tax in a year in which an enterprise benefits from a tax exemption or is in a loss position will be subject to Article 64-1 of the Law. The two previous circulars issued by SAT Guoshuifa [1996] No.

该通知规定了虚报亏损的界定，并规定企业故意虚报亏损，在行为当年或相关年度造成不缴或少缴应纳税款的，适用《中华人民共和国税收征收管理法》六十三条第一款规定；企业依法享受免征企业所得税优惠年度或处于亏损年度发生虚报亏损行为，在行为当年或相关年度未造成不缴或少缴应纳税款的，适用《征管法》第六十四条第一款规定。

Based on above research, we construct a dynamic input-output modelwith value added tax, corporate income tax and personal income tax jointly.

在此基础上，本文构造了同时包含个人所得税、增值税和企业所得税三种税的动态投入产出模型。

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 IC companies are regaled with the same income tax preferential policy as the software enterprises.

集成电路设计企业视同软件企业，享受上述软件企业的有关企业所得税政策。

B.Foreign investors, who make investments over 20 million dollars, or in undertaking such infrastructure construction projects as port, dock and transportation, with the operation period over 15 years, shall be exempted from the enterprise income tax from the first to the fifth years.

外商投资在2000万美元以上，以及从事港口、码头、交通等基础设施建设的项目，经营期在15年以上的，第1至5年免征企业所得税，第6年以后的所得税税率，经有批准权的税务机关批准，可按 15％的税率征收

It mainly includes confirmation of the profit-making years, making-up of losses, lawfully enjoyed regular tax reduction or exemption, lowered tax rate for certain items or industries, mark-on deduction of technological development fees, crediting of enterprise income tax due to purchase of domestic equipment for investment, reduction and exemption of local income tax, and so on

主要包括获利年度的确认、亏损的弥补、依法享受定期减免税、特定项目或产业减低税率、技术开发费加成扣除、购买国产设各投资抵免企业所得税、地方所得税减免等

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。