reduced tax rate 中文意思是什麼
reduced tax rate
解釋
減稅稅率-
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。 -
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。 -
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。 -
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。 -
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。 -
Advanced technology enterprises invested in and operated by foreign businesses which remain advanced technology enterprises after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the tax law may continue to pay for an additional three years enterprise income tax at the tax rate specified in the tax law reduced by one half
八）外商投資舉辦的先進技術企業，依照稅法規定免征、減征企業所得稅期滿后仍為先進技術企業的，可以按照稅法規定的稅率延長三年減半徵收企業所得稅。 -
For such foreign invested enterprises engaged in exporting production as whose exporting products value is over 70 % of the whole the year ' s production income value after free or reducing tax permission time limit, shall be reduced its income tax by 50 % per the tax rate stipulated under the tax law
對外商投資興辦的產品出口企業，在依照稅法規定減免企業所得稅期滿后，凡當年出口產值達到當年企業產品產值的70 %以上的，可以按稅法規定的稅率減半徵收企業所得稅。 -
After the period for the exemption and reduction of enterprise income tax ends, foreign investment enterprises with export proportion reaching 70 % or more may pay enterprise income tax at a reduced rate of 10 %
在正常的減免期后，出口比例達到或超過總產值70 %的外商投資企業可按10 %的稅率繳納企業所得稅。 -
In accordance with 12th article of the individual income tax law ( which was ) amended and approved in the 28th meeting of the 10th standing committee of the national people ' s congress, the state council stipulated that the rate of individual income tax contributed from savings deposit interest shall be reduced from the current 20 % to 5 % from august 15, 2007
根據第十屆全國人民代表大會常務委員會第二十八次會議修改後的個人所得稅法第十二條的規定，國務院決定自2007年8月15日起，將儲蓄存款利息所得個人所得稅的適用稅率由現行的20 %調減為5 % 。
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