返還所得稅 的英文怎麼說
中文拼音 [fǎnháisuǒdeshuì]
返還所得稅
英文
reimbursement of income tax-
Article 16 on the balance sheet day, the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law
第十六條資產負債表日，對于當期和以前期間形成的當期所得稅負債（或資產） ，應當按照稅法規定計算的預期應交納（或返還）的所得稅金額計量。Starting from the year of such rating, foreign investment enterprises rated as hi - tech enterprises at provincial or national level development zones, will pay their corporate income tax at a rate of 15 % ; starting from their first corporate income tax payment year and till the following 2 years, hi - tech enterprises outside such development zones but with investment exceeding 10 million, will get 100 % refund on their already paid corporate income tax, from the same level financial authority
國家級和省級開發區被認定為高新技術企業的外商投資企業，自被認定之日所屬的納稅年度起，減按15 %的稅率徵收企業所得稅；區外外商投資額在1000萬美元以上的高新技術企業，自開始繳納所得稅的年度起， 3年內由同級財政全額返還其所繳納的企業所得稅。
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