企业所得税

Article 7 Withholding agent shall withhold enterprise income tax from the payment or due payables every time when paying for earnings or payables to non-resident enterprises specified in article 3 of this regulation.

第七条 扣缴义务人在每次向非居民企业支付或者到期应支付本办法第三条规定的所得时，应从支付或者到期应支付的款项中扣缴企业所得税。

In accordance with Cai Shui Zi [1987] No.134, as for a foreign enterprise which undertakes contracted project operation and provides labor services in China, if the equipment (inclusive of spare and accessory parts related to the use of equipment) and building materials they purchased or manufactured on a commission basis to meet the needs of the contractee's engineering operation or labor service projects can meet all the requirements as listed below, the prices (inclusive of the international freight and insurance premium with accurate invoices and vouchers) are allowed to be deducted from the total value of business income from contracted projects or labor service projects for the calculation and payment of enterprise income tax, and the maximum of deduction is 70% of the total business income.

对于代为采购材料的行为，根据财税字[1987]第134号规定，外国企业在中国境内承包工程作业和提供劳务，代为采购或者代为制造出包方的工程作业和劳务项目所需用的机器设备（包括与机器设备的使用有关的零配件）、建筑材料，符合下列各项条件的，其价款（包括能够提供准确凭证单据的国际运费和保险费）准予从其工程作业和提供劳务的业务收入总额中扣除计算缴纳企业所得税，但扣除额最多不得超过业务收入总额的70%。

High-tech company cognized by the State pays enterprise income tax at a rate of 15%.

国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。

The enterprises to which the grandfathering income tax preferential policies apply shall compute the taxable income in accordance with the rules of the EIT Law and the Implementation Regulations, and compute the tax preferences in accordance with part one under this notice.

享受企业所得税过渡优惠政策的企业，应按照新税法和实施条例中有关收入和扣除的规定计算应纳税所得额，并按本通知第一部分规定计算享受税收优惠。

It is a system innovation in the process of building socialism and a harmonized society within the country.

自1994年的酝酿工作开始至2007年3月16日通过《企业所得税法》，我国内、外资企业所得税制度的合并宣告完成，这是我国在构建社会主义和谐社会进程中的一项制度创新。

In the "views", and developers are closely related to yes, right in real estate development enterprise income tax in accordance with the minimum预征; adjustment of the real estate mortgage registration; moderate price adjustment to sell the payment period; relax the construction project opened, the completion deadline, as well as the relaxation of the new price to sell land to pay period and the proportion of each.

在《意见》中，与开发商密切相关的是，对房地产开发企业的企业所得税按下限预征；调整房地产抵押权登记办法；适度调整出让价款支付期限；放宽建设项目开、竣工期限，以及放宽新出让地块地价款支付期限和比例等各条。

The Chinese-foreign equity joint enterprises engaged in port and dock construction may be subject to the enterprise income tax at the reduced rate of 15%.

从事港口、码头建设的中外合资经营企业，可以减按15%的税率征收企业所得税。

Article 3 FIEs can enjoy the preferential and reduced enterprise income tax rate of 15% only upon approval of their applications.

第三条 外商投资企业必须提出申请并经批准后，才能享受减按15%的税率缴纳企业所得税的优惠待遇。

The investment conforms to the state industrial policy technological transformations project, its project needs the domestically produced equipment investment (not including financial appropriate fouds) 40%, it might compare previous year creational from the enterprise technological transformations and project equipment purchase to collecting new increase income tax and deduct in the past.

投资符合国家产业政策的技术改造项目，其项目所需国产设备投资的40%，可从企业技术改造项目设备购置当年比前一年新增的企业所得税中抵扣。

Your Request for Instructions on Tax Issues Concerning the Incomes Obtained by Enterprises Engaging in Real Estate Development and Operation from Leaseback Business (No.106 [2006] of the State Taxation Bureau of Hunan Province) has been received, we reply as follows

你局《关于房地产开发经营企业售后回租业务有关企业所得税问题的请示》（湘国税发〔2006〕106号）收悉。批复如下

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。