企业所得税

The article attempts to anglicize the public financial function, the financial tax revenue relations, the enterprise income tax nature as well as the management system introduction.

文章试图通过对公共财政的职能、财政税收的关系、企业所得税的性质以及管理体制的介绍，为下文的展开铺垫基础。

Article 4 The enterprise income tax shall be levied at the rate of 25%.

第四条 企业所得税的税率为25%。

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

In a sign of where the congressional debate might lead, Boehner called for lowering capital gains and corporate income taxes.

显示出地方国会辩论可能导致，Boehner呼吁降低资本收益和企业所得税。

To adjust current national corporation tax, share it between center government and local government.

调整现行的内资企业所得税，实行中央和地方共享。

China's corporate income tax as a direct tax to the first big taxes, regulation and control of China's economic and social development to guide an important means.

企业所得税作为我国直接税的第一大税种，是我国调控经济、引导社会发展的重要手段。

It is no doubtable that the efficiency of current enterprise income tax system is not well-content.

毫无疑问，现行企业所得税制度的效率状况并不是令人十分满意的。

The current situation of China's financial taxation is as follows: current taxes concerning the insurance industry, banking industry, and securities industry include sales tax, surtax, enterprise income tax, tax on maintenance and construction of the city, stamp duty, real estate duty etc.

第二部分金融业税收存在的问题中外银行、保险公司税负不平：外资银行、保险公司企业所得税税率比我国银行、保险公司低，对外资银行、保险公司的税收优惠多，而对中资银行、保险公司比较苛刻。

The rate of enterprise income tax shall be 25%.

企业所得税的税率为25%。

Where enterprises formerly carry out the method of linking wages up with efficiency, for the balance of wage reserve fund that has accrual before January 1, 2008 but fails to be deducted before tax since it is not actually paid, the wage reserve fund that is actually paid after 2008 shall be deducted before enterprise income tax according to facts in the actual payment year.

根据《国家税务总局关于做好2007年度企业所得税汇算清缴工作的补充通知》（国税函〔2008〕264号）的规定，企业2008年以前按照规定计提但尚未使用的职工福利费余额，2008年及以后年度发生的职工福利费，应首先冲减上述的职工福利费余额，不足部分按新税法规定扣除；仍有余额的，继续留在以后年度使用。

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。