所得税

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。

In the third section, the author expiates the difference between the western countries and china in the administration of levy by analyzing the contents of administration of tax levy.

第三部分从个人所得税的征收管理的内容的分析，阐述了我国个人所得税征管工作与美、日等发达国家之间的差距。

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years throughthe approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years through the approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

A foreign-invested enterprise that reinvests in China its share of profit obtained from the enterprise for a period of not less than five years, shall be refunded 40% of the income tax already paid on the reinvested portion. If investing in projects that produce export goods or projects with advanced technology, the enterprise shall be refunded the income tax in full.

四、外商投资企业缴纳所得税后，外国投资者从企业获得的利润再投资于中国境内，其经营期在5年以上的，可退还其再投资部分已缴纳所得税税款的40%；若投资于产品出口企业或先进技术企业，全部退还其再投资部分已缴纳的所得税税款。

F. The foreign investor, who reinvests directly the profits gained from his enterprises in our city into the same enterprise so as to increase its registered capital, or invest in our city to establish other enterprises, with the operation period not less than 5 years, shall be returned 40%of the enterprise income tax of the reinvestment part already levied; and the full enterprises income tax levied for the reinvestment shall be returned in case the reinvestment is put into the expansion of product export-oriented enterprises and high-tech enterprises.

外商投资企业中的外商将其从企业取得的利润直接再投资于该企业，以增加注册资本，或者在本市投资举办其它外资投资企业，且经营期不少于5年的，退还其再投资部分已缴纳的企业所得税税款的40％；用于扩建产品出口企业和技术先进企业，且经营不少于5年的，全部退还其再投资部分已缴纳的企业所得税税款。

The betterment of the Income Tax Law will make the difference between accounting revenue and tax income becoming larger day by day, thus independent Accounting for Income Tax is be imperative.

基于所得税的这种发展趋势，建立独立的所得税会计势在必行。

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

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。

Taxable income is the basis for computing the amount of tax to pay the government.

所得税费用是建立在税前利润，或损益表上缴纳所得税之前的利润基础上的，应缴所得税额是计算应向政府所纳税额的基础。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。