business income tax
工商所得税;营利所得税;[税收] 营业所得税
2025-11-23 10:50 浏览次数 9
工商所得税;营利所得税;[税收] 营业所得税
therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted.
因此,我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
for approved high and new tech enterprises with domestic investment, reduce tax rate of business income tax to 15%.
经认定的内资高新技术企业,减按15%的税率征收企业所得税。
the decrease of the business income tax and tariff is the obvious result of the competing tax.
公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显着结果;
article ev business tax, value-added tax and business income tax are exempted for key energy saving service business implementing contract energy management project within xi xian new area.
第五条 对西咸新区范围内实施合同能源管理项目的重点节能服务企业,暂免征收营业税、增值税和企业所得税。
in view of the low profit of small businesses, china′s business income tax stipulates for two suits of care tax ratio.
考虑到许多小型企业利润水平比较低,我国的企业所得税法规定了两档照顾性税率。
only upon the confirmation after review by the taxation organs may the enterprises pay the business income tax at a reduced rate of 15%.
经税务机关审核确认后,企业方可减按15%税率缴纳企业所得税。
the effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
the industrial enterprises that run the national-encouraged industry shall be taxed with a lower rate of business income tax (fifteen percent, or 15%) before the year of 2010.
在开发区内兴办国家鼓励类产业的企业,2010年以前企业所得税按15%的税率征收。
article v business tax, value-added tax and business income tax are exempted for key energy saving service business implementing contract energy management project within xi xian new area.
第五条对西咸新区范围内实施合同能源管理项目的重点节能服务企业,暂免征收营业税、增值税和企业所得税。
reduce tax rate of business income tax to 24% for general productive enterprises with foreign investment which have operated for over ten years.
外商投资的一般生产性企业,经营期在十年以上的,减按24%的税率征收企业所得税。
reforms are also expected to be introduced for corporate income tax, business income tax cuts and personal income tax, he added.
他增加说:「改革也将涉及到企业所得税、营业税和个人所得税。」
finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
最后,通过固定资产折旧方法选择的案例,分析了如何利用会计政策选择进行企业所得税筹划。
therefore, it is a tendency to found a business income tax of the 21st century.
新的企业所得税要与整个税制改革的方向相一致;
there are many problems shown in our present system of business income tax with the change of the subjecteconomic environment.
客观经济环境的变化使我国现行的企业所得税制暴露出许多问题,构建面向21世纪的企业所得税制已是大势所趋。
since the opening-up, our country has been carrying out two business income tax regulations.
因此,我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
business income tax of newly founded high and new tech enterprises can be exempted for two years from the year starting business.
新创办高新技术企业,从投产年度起,免征企业所得税二年。
the present business income tax system is unfit to the development of risk investment.
经济体制改革的深入和市场经济的发展,促使企业所得税制度与会计制度不断改革。
for export enterprises with foreign investment and the export output reaching over 70% of gross output of the same year, reduce tax rate of business income tax to 10% for the same year.
外商投资的出口企业,出口产值达到当年总产值70%以上的,当年减按10%的税率征收企业所得税。