foreign enterprises income tax 中文意思是什麼

foreign enterprises income tax 解釋
外國企業所得稅
  • foreign : adj 1 外國的；外交的。2 外國來[產]的；外省的，外地的；〈美國〉他州的，本州管轄外的。3 別家工廠[公...
  • enterprises : 支持發展大企業放開小企業
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Starting from their first profit - making year, foreign investment enterprises engaged in planting, breeding, forestry and gardening sectors will enjoy 2 years corporate income tax holiday and 3 years half pay

    從事種植業、養殖業、林業、園藝業的外商投資企業，從獲利年度起，企業所得稅享受「二免三減半」待遇。
  2. Preferential tariff treatment as a typical case of tax incentives is analyzed in this paper to forecast the impacts on foreign capital inflow in the process of " uniting the domestic and foreign enterprises ' income taxes into one "

    由於進口關稅優惠政策是唯一經歷了實施和取消過程的外商投資企業稅收優惠政策，因此對它的研究有助於我們預測即將實行的內外資企業所得稅合併對流入中國的外資額的影響。
  3. Enterprises with foreign investment in the middle and western parts of china have the right to calculate and pay enterprise income tax with 15 percent tax rate

    57設在中西部地區的外商投資企業有減按勞取酬5 %稅率計繳企業所得稅的權利。
  4. The small and medium - sized enterprises are main sources of a country ' s tax revenue and foreign exchange income. they also make great contribution in providing working opportunities, enlivening markets, developing a country ' s economy and safeguarding it ' s social stability. owing to the policy, their organization structure and weaknesses, the small and medium - sized enterprises in our country still faces many difficulties

    中小企業不僅是一國稅收、創匯的主要來源，而且在提供就業機會、搞活市場、促進當地經濟發展、維護社會穩定等方面有著舉足輕重的作用，但在我國由於政策、體制以及中小企業自身存在的弱點等原因，使得我國的中小企業發展面臨更多的困難。
  5. Productive enterprises with foreign investment founded in the coastal economic open areas and in the old districts of the cities where the special economic zones or economic and technological development zones are located, shall be subject to the enterprise income tax at a reduced rate of 24 per cent

    設在沿海經濟開放區和經濟特區、經濟技術開發區所在城市的老市區的生產性外商投資企業，減按百分之二十四的稅率徵收企業所得稅。
  6. Necessity of unifying income - tax law among foreign enterprises in china

    試論我國內外資企業所得稅法統一的必要性
  7. Administration and management of all kinds of local taxes on foreign enterprises as below : the business tax, the individual income tax, the urban estate tax, the vehicle & vessel tax, the stamp tax, the agri - speciality tax, the culture construction fee, the urban land occupied fee for foreign enterprise and the fine and late fee about local tax

    （三）組織實施本轄區下列各稅（費）種的徵收和管理：營業稅、個人所得稅、城市房地產稅、車輛使用牌照稅、印花稅、農業特產稅、文化事業建設費以及地方稅的滯補罰收入和外商投資企業土地使用費。
  8. Besides the preferential treatment of partial refund of the paid income tax, the investor can also get the same treatment as the foreign exchange abroad, foreign - funded enterprises should go through foreign loan registration with the administration of foreign exchange control

    一償還外債本金，持外債登記證借貸合同及債權機構還本通知單二對外擔保履約用匯，持擔保合同外匯局核發的外匯擔保登記證及境外機構支付通知
  9. Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue, and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer

    外商投資企業在國內購置設備，如該類設備屬免稅目錄范圍，可全額退還國產設備增值稅並按有關規定抵免企業所得稅；經稅務機關批準，允許其固定資產加速折舊；取得的技術轉讓收入免征營業稅。
  10. 5. foreign funded productive enterprises operating within the approved scope of business shall be exempted from enterprise income tax and shall be taxed half for the enterprise income tax should they be non - productive enterprises

    5外商投資企業在批準的經營期間，屬于生產性企業的，免征地方所得稅屬于非生產企業的，減半徵收地方所得稅。
  11. Article 16 enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of china dealing in production or business operations shall, within each period of time for the advance payment of income tax, submit the income tax declaration forms for the advance payment to local tax organs ; and shall, within four months after the end of a tax year, submit the annual income tax declaration forms and final accounting statements

    第十六條外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內，向當地稅務機關報送預繳所得稅申報表；年度終了后四個月內，報送年度所得稅申報表和會計決算報表。
  12. When foreign investors with export - oriented enterprises and technologically advanced enterprises remit abroad profits gained from their enterprises, income tax of the remitted amount shall be exempted

    產品出口企業和先進技術企業的外國投資者，將其從企業分得的利潤匯出境外時，免繳匯出額的所得稅。
  13. The law will unify the enterprise income tax rates between domestic enterprises and foreign - invested enterprises, and unify and regulate on pre - payment tax reduction and preferential taxation policies

    這部法律的表決通過，對企業稅收實現了「四個統一」 ：即內資企業、外資企業適用統一的企業所得稅法；統一併適當降低企業所得稅稅率；統一和規范稅前扣除辦法和標準；統一和規范稅收優惠政策。
  14. Interim provisions concerning imposition of consolidated industrial and commercial tax and enterprise income tax on resident representative offices of foreign enterprises

    中華人民共和國財政部對外國企業常駐代表機構徵收工商統一稅企業所得稅的暫行規定
  15. With recognizing the impacts of economic globalization, a variety of critical challenges for the reform and optimization of china ' s foreign - related enterprise income taxation system in the post - wto era can be identified and categorized into four respects : ( 1 ) as to inbound investment, how to adjust the preferential income tax policy dedicated to foreign - invested enterprises ? ( 2 ) as to outbound investment, how to establish an income tax system conducive to carrying out the strategy of chinese enterprises " striding into the outside world ? ( 3 ) while china ' s participation into the integration of international economy has been continuously deepened, how to deal with and develop the international coordination in the field of enterprise income taxation ; and ( 4 ) how to fulfill the obligation of china to ensure the conformity of its foreign - related enterprise income taxation system to the requirements of wto rules

    作者認為，在經濟全球化條件下， 「入世」后中國涉外企業所得稅收制度改革與完善面臨的主要挑戰在於四個方面：一是，在有關資本輸入的稅制上，如何調整對外資企業的所得稅收優惠政策；二是，在有關資本輸出的稅制上，如何創建服務于中國企業「走出去」戰略的所得稅收制度；三是，隨著融入國際經濟一體化程度的不斷加深，如何對待和開展有關企業所得稅收的國際協調；四是，中國涉外企業所得稅收的制度安排須符合於wto規則的要求。
  16. On 20 may, the state administration of taxation issued the circular on several issues on exemption of corporate income tax with the investment contributions by purchasing domestic made equipments by foreign invested enterprises and foreign enterprises which clarified the exemption of corporate taxes with production lines, integrated equipments, equipments simply assembled with imported spares, domestic made equipments purchased in additional investments, domestic made equipments investments in merger or separation of enterprises

    5月20日，國家稅務總局下發關于外商投資企業和外國企業購買國產設備投資抵免企業所得稅若干問題的通知（國稅函[ 2005 ] 488號） ，就生產線、集成設備、進口料件簡單組裝后銷售的設備、追加投資項目所購買國產設備、以及合併、分立企業國產設備投資抵免企業所得稅的問題做了明確規定。
  17. The income tax on the enterprises with foreign investment established within the areas shall be levied at a reduced rate of twenty - four percent

    其中生產性外商投資企業，經營期在十年以上的，從獲利年度起，第一年和第二年免征企業所得稅，第三年至第五年減半徵收企業所得稅。
  18. Article 7 in respect of chinese - foreign contractual joint ventures that do not constitute legal persons, each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the state ; income tax may, upon approval by the local tax authorities of an application submitted by such enterprises, be computed and paid on a consolidated basis in accordance with the provisions of the tax law

    第七條不組成企業法人的中外合作經營企業，可以由合作各方依照國家有關稅收法律、法規分別計算繳納所得稅；也可以由該企業申請，經當地稅務機關批準，依照稅法統一計算繳納所得稅。
  19. Article 19. the productive foreign invested enterprises, with more than ten years of operation term, shall be exempt from enterprise income tax from the first and second profit making year, and be allowed a 50 % reduction of the enterprise income tax in the third, fourth and fifth years

    第十九條生產性外商投資企業，經營期在十年以上，從獲利年度起，第一、二年免征企業所得稅，第三、四、五年減半徵收企業所得稅。
  20. Foreign enterprises income tax

    外國企業所得稅
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