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- Enterprise income tax constitutes the greater part of revenue. 企业所得税占国家所有税收的很大一部分。
- Article 3. Private enterprise income tax shall be levied at a rate of 35%. 第三条私营企业所得税依照35%25的比例税率计算征收。
- Taxpayer: by the way, should we pay enterprise income tax if we received net income by the transfer? 纳税人：股权转让如果有收益是否要缴所得税?
- By the way,should we pay enterprise income tax if we received net income by the transfer? 股权转让如果有收益是否要缴所得税?
- The country is now practising separate enterprise income tax policies for domestic and foreign-funded companies. 国家目前对内资和外资企业实行不同的企业所得税政策。
- The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly. 第十五条缴纳企业所得税和地方所得税,按年计算,分季预缴。
- By the way, should we pay enterprise income tax if we received net income by the transfer? 股权转让如果有收益是否要缴所得税?
- All enterprise income tax returns and certificates of tax payments shall be printed by the State Tax Bureau. 第一百零二条企业所得税申报表和纳税凭证,由国家税务局统一印制。
- The enterprise income tax of estate company executes prepay, press the 20% prepay that receive Zhang fund beforehand. 房地产企业的企业所得税实行预缴，按预收账款的20%25预缴。
- Much plan the product is monovalent, can cause company profit empty to add, pay enterprise income tax more thereby. 多计产品单价，就会造成企业利润虚增，从而多交企业所得税。
- Article 1 Income tax is classified into consolidated income tax and profit-seeking enterprise income tax. 第1条（所得税种类）所得税分为综合所得税及营利事业所得税。
- The enterprise income tax shall be verified and collected under the principle of fairness, impartiality and openness. 二、按公平、公正、公开原则核定征收企业所得税。
- Both parties shall pay enterprise income tax separately when they sell realties separately. 双方各自销售房产时各自缴纳企业所得税。
- The government will also make full preparation for the reform of the enterprise income tax law and personal income tax law next year. 政府也会做好修改企业所得税和个人所得税法律条文的准备。
- The amount after deducting each cost and cost in order to regards the plan division of enterprise income tax as the basis. 扣除了各项成本和费用以后的金额作为企业所得税的计科依据。
- The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 37 of the Business Mergers and Acquisitions Act. 八、依企业并购法第三十七条规定免徵营利事业所得税之所得额。
- Of the total, the growth rate of VAT was 28.4 percent, of sales tax, 21.7 percent, of enterprise income tax, 45.8 percent, with 41.0 percent growth for personal income tax. 其中，增值税增长28.;4%25、营业税增长21
- With the rapid development of our country's economy,the effect of the enterprise income tax on technology transfer trade is induced. 但是,随着我国经济的快速发展,技术转移交易企业所得税优惠所产生的效果受到影响。
- Foreign participants to a joint venture in the special zones is exempted from enterprise income tax when repatriating profits derived therefrom. （三）特区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
- I.The determination of the manner of the collection of enterprise income tax shall be in strict accordance with the prescribed scope and criterions. 一、严格按照规定的范围和标准确定企业所得税的征收方式。
