income tax for enterprises 中文意思是什麼

income tax for enterprises 解釋
企業所得稅
  • 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...
  • for : FOR f o r ＝ free on rail 【商業】火車上交貨（價格）。1 〈表示目標、去向〉向，往。 leave [sail] f...
  • enterprises : 支持發展大企業放開小企業
  1. When the time limit of the preference policies constituted by our country and our province is over, we will support all the items which are put into the support field by the government with fund in the form of finance payment, the abetting scope ; the first 3 years not below 50 % of the company income tax which turn in to county ( engraft, reconstruct, rent, cooperate, annex, share, purchase, recompose the primary company, evaluate according to the new technology enterprises ; the later 4 years, not below 30 % for advanced and new technology enterprises

    執行國家和省出臺的優惠政策期限結束后，凡列入政府扶持范圍的，通過財政支出渠道安排資金，給予支持，其支持額度為：前3年按不低於企業繳納的屬縣級收入的企業所得稅（嫁接、改造、租賃、聯合、兼并、參股、收購、重組現有企業的，按新增企業所得稅計算，下同）的50 % ，其中：高新技術企業不低於60 % ；后4年不低於繳納的屬縣級收入的企業所得稅的25 % ，其中高新技術企業不低於30 % 。
  2. Income tax exemption can be applied for in purchasing domestically made equipment by commercial networks in the course of new constructions, expansions and renovations ; income taxes of chain enterprises can be paid by the headquarters uniformly ; and water conservancy construction fund can be deducted or exempted if there are real difficulties

    商業網點新建、擴建、改建過程中購買國產設備的可申請抵免所得稅；連鎖企業可由總部統一交納所得稅；確實有困難的可減免水利建設資金。
  3. 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。
  4. 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。
  5. 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。
  6. 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。
  7. The income tax will be reduced or exempted within 3 years for the newly - established enterprises which hire unemployed people whose number has reached a stipulated ratio

    新辦的勞動就業服務企業，當年安置城鎮待業人員達到規定比例的，可在三年內減征或者免征所得稅。
  8. 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。
  9. The state council ' s regulations, announced prior to the entry into force of this law, which grant preferential treatment of a longer term of enterprise income tax exemption or reduction than those provided in the preceding paragraph for enterprises engaging in energy, communications, harbor, dock and other key productive projects, or grant preferential treatment of enterprise income tax exemption or reduction for non - productive key projects, shall continue to be effective after the entry into force of this law

    本法施行前國務院公布的規定，對能源、交通、港口、碼頭以及其他重要生產性項目給予比前款規定更長期限的免征、減征企業所得稅的優惠待遇，或者對非生產性的重要項目給予免征、減征企業所得稅的優惠待遇，在本法施行后繼續執行。
  10. The enterprises scheduled to operate for ten years or longer may receive an exemption from enterprise income tax for the first two years and a 50 % reduction for the following three years

    經營期限在10年以上的外商投資企業自獲利年度起享受企業所得稅「兩免三減」的優惠待遇。
  11. Income tax for enterprises with foreign investment and foreign enterprises

    外商投資企業和外國企業所得稅
  12. Outside the county and personnel enter into partnership and take over the land for use newly - set - up industrial enterprises county personnel, foreign side bear capital cost at each above and share account for more than 50 %, from year going into operation, enjoying county offer and analogous to this enterprise pay county take value - added tax and income tax the subsidies of total values in fact by finance in the first 3 years ; the foreign side bears the capital cost above 500, 000 yuan, the share account for more than 20 %, a 50 % of the paid income tax and value - added tax could be refunded in the first 3 year

    縣外人員與縣內人員合資征地新辦工業企業，外方承擔投資額在100萬元以上且股份佔50 %以上的，從投產之年起三年內享受縣財政給予相當該企業實交縣得部分增值稅和所得稅總額的補助；外方承擔投資額在50萬元以上、股份佔20 %以上的，三年內享受縣財政給予相當該企業實交縣得部分增值稅和所得稅總額50 %的補助。
  13. 3 export - oriented enterprises, whose current year exports exceed 70 % of their total industrial output value, are eligible for a reduction of corporate income tax by half at a tax rate of not less than 10 % in the current year

    產品出口企業當年出口產品產值達到當年產品產值70 %以上的當年可減半徵收企業所得稅，但稅率不得低於10 % 。
  14. Sole foreign proprietorship, hereinafter referred to as the foreign - invested enterprises, shall pay their reduced enterprise income tax at the preferential rate of 15 % fifteen percent. for those with business operational term not less than 10 years shall have, upon their applications approved by the bda tax administration, two - year tax holiday and ensuing three - year half - reduction starting from their first profit - making year

    生產性的外商投資企業，減按15的稅率徵收企業所得稅，其中經營期在10年以上的，從開始獲利年度起，第1年和第2年免征企業所得稅，第3年至第5年減半徵收企業所得稅。
  15. The income tax on enterprises with foreign investment engaged in production or business operations scheduled for a period of not less than ten years, and on enterprises with foreign investment of a production nature shall be levied at the reduced rate of twenty - four percent

    （二）對經營期十年以上的生產性外商投資企業，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。
  16. Under the economic environment of implementing the policy of development in the western region, by considering the physical conditions of every administrative region in the western region, through analyzing the current situation of foreign investment, the history, status quo, reform and preferential tax policy for enterprises with foreign investment and foreign enterprises preferential policy of foreign taxation, this text discusses the inherent limitation of the current foreign taxation system and tries to take a proposal to further the reform of tax system in west china, especially make an more detailed discussion in terms of income tax, added value tax, personal income tax, taxation environment for enterprises with foreign investment and foreign enterprises in western region of china, and finally put forward a suggestion that how to restructure the foreign tax policy in west region of china to meet the demand of development of western region of china

    故探討西部涉外稅收法律制度的改革有著極為重要的現實意義。本文在中國政府對西部地區實行經濟大開發戰略的經濟環境下，結合中國西部各省市地理位置，通過分析西部地區現有外商投資狀況、涉外稅收的歷史、現狀、改革及相關優惠政策，探討目前涉外稅收制度存在的內在缺陷並相應提出如何進一步深化西部稅收制度改革和調整的對策。特別是對西部地區外商投資企業和外國企業所得稅、增值稅、個人所得稅、稅收環境等方面進行了詳細地論述，最終得出西部涉外稅收究竟將如何發展以適應我國西部經濟大開發戰略。
  17. But now more and more limitation to the foreign enterprises is cancelled, such as the foreign exchange balance, export requirement, etc. under such circumstances, the bad effort of “ two ways for corporate tax ” is more evidently, the different income tax policy on the domestic company and foreign invested company definitely need to change, as a result the relevant research on the income tax is very important

    入世前內資企業具有市場準入的優勢，但現在隨著中國入世三年期滿，中國對外資的市場準入限制已大幅度降低，對外資的各項要求，如外匯平衡、出口、當地成分，都已被取消。在這種情況下，繼續實施企業所得稅的雙軌制模式，已經形成了對內資企業的逆向歧視，其負面效應也正在逐漸凸現出來。
  18. Export - oriented enterprises invested in and operated by foreign businesses for which in any year the output value of all export products amounts to 70 % or more of the output value of the products of the enterprise for that year may pay enterprise income tax at the tax rate specified in the tax law reduced by one half after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the tax law

    七）外商投資舉辦的產品出口企業，在依照稅法規定兔征、減征企業所得稅期滿后，凡當年出口產品產值達到當年企業產品產值百分之七十以上的，可以按照稅法規定的稅率減半徵收企業所得稅。
  19. Foreign enterprises pay income tax for their income originating in china

    外國企業就來源於中國境內的所得繳納所得稅。
  20. Exemption of enterprise income tax for technical transfer fulfilled by hi - tech enterprises, and the technical consultation, technical services, technical training income related with technical transfer occurred in the course of technical transfer, for the part of annual net below five hundred thousand yuan

    園區內的高新技術企業進行技術轉讓，以及在技術轉讓過程中發生的與技術轉讓有關的技術咨詢技術服務技術培訓的所得，年凈收入在50萬元以下部分，免征企業所得稅。
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