enterprise income tax

enterprise income tax怎么读

enterprise income tax相关例句

1. When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.

企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。

2. As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax 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。

3. Article 29 the autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region.

第二十九条民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。

4. An enterprise shall submit an enterprise income tax return for advance payment to the tax organ and pay the tax in advance within 15 days after the end of a month or quarter.

企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。

5. Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.

第三条居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。

6. Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.

第二十七条企业的下列所得，可以免征、减征企业所得税。

7. Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.

第二十八条符合条件的小型微利企业，减按20%的税率征收企业所得税。

8. 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%。

9. In this paper, for the enterprise income tax and value added tax and business tax preferential policies to farmers cooperatives interrelated analysis, put forward a series of policy recommendations.

本文对于企业所得税如何与增值税和营业税涉及农民合作社的优惠*策相互衔接加以分析，提出一系列*策建议。

10. The Measures also stipulate that resident enterprises registered overseas should calculate and pay enterprise income tax in Renminbi.

该办法还规定，非境内注册居民企业应以人民币计算缴纳企业所得税；

11. Moreover, the current the opportunity of merging enterprise income tax is good, the opportunity is rare, any reason all cannot not be supposed to become postpones two taxes merges the reason.

而且，当前合并企业所得税时机较好，机遇难得，任何原因都不能也不应该成为推迟两税合并的理由。

12. Enterprise income tax: The tax rate is 25%. The national high-tech enterprises can, to some extend, enjoy preferential tax policies.

企业所得税：税率25%，属国家高新技术企业，可以享受一定的税收优惠*策。

13. 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。

14. Under an offshore share transfer, the transferor shall pay enterprise income tax in China on its income from the transfer.

在离岸股权转让项下，股权出让方应就其转让所得在中国缴纳企业所得税。

15. This article from the perspective of the enterprise income tax base, tax planning, detailed analysis before tax from the income and the cost of two areas.

本文主要从税基的角度分析企业所得税的纳税筹划，具体分析从收入和税前列支的费用两方面展开。

16. Thus, compared with business tax, enterprise income tax has the advantage of neutral nature.

因此，与营业税相比，所得税具有中性税收的优点。

17. Implementing the new law on enterprise income tax makes request on tax source management, capacity for tax collection of tax collection.

新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。

18. Secondly, this paper analyzes the cause of the research for the enterprise income tax plan, and make sure the enterprise\'s income tax planning\'s necessity and feasibility.

其次，本论文分析了企业所得税税收筹划问题研究的动因，明确了企业所得税税收筹划的必要性和可行性。

19. According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.

以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。

20. It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.

在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。

21. 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。

22. Resident enterprises shall pay enterprise income tax originating both within and outside China.

居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。

23. The result shows that, a business tax affects the optimal loan of commercial banks, and distorts banks\' behavior, however, enterprise income tax has not such effects.

研究结果表明，营业税的开征会影响商业银行较优贷款发放量，对银行信贷行为具有扭曲作用；

24. Enterprise income tax shall not be exempted or reduced for enterprises engaging in industries restricted or prohibited by the State within the ethnic autonomous localities.

对民族自治地方内国家限制和禁止行业的企业，不得减征或者免征企业所得税。

25. 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。

26. 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。

27.Enterprise income tax exempted or reduced

减免企业所得税额