tax reduction or exemption 中文意思是什麼

tax reduction or exemption 解釋
減免稅
  • 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...
  • reduction : n 1 縮小，減少；降級，降位；（刑罰等的）輕減；減速；減價，折扣。2 （城市、國家等的）陷落，投降，...
  • or : or2,〈古、詩〉在…之前，比…更早〈普通用or ever, or e'er〉。n. 【徽章】黑金色，黑色。
  • exemption : n. 1. 免除；豁免，免稅〈尤指部分所得稅〉。2. 取得豁免的原因。
  1. To implement the tax preferential policies in a consistent way, article 57 of the eit law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period : the taxpayers that are entitled to low tax rate and tax exemption or tax reduction ; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi - tech enterprises that are created in the special zones and receiving the primary support from the state, and other enterprises which the state have confirmed to be falling under the encouraged category

    答：為了保持稅收優惠政策的連續性，企業所得稅法第五十七條規定了對原依法享受低稅率和定期減免稅優惠的老企業，法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業、國家已確定的其他鼓勵類企業，實行過渡性稅收優惠政策。
  2. 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。
  3. 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。
  4. Article 17. foreign - funded enterprises shall pay taxes in accordance with relevant state provisions for tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes

    第十七條外資企業依照國家有關稅收的規定納稅並可以享受減稅、免稅的優惠待遇。
  5. Article 17 enterprises with foreign capital shall pay taxes in accordance with relevant state provisions for tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes

    第十七條外資企業依照國家有關稅收的規定納稅並可以享受減稅、免稅的優惠待遇。
  6. According to the national tax law, the approved high and new - tech enterprises in the national high - tech industrial development zone will enjoy the reduction or exemption of enterprise income tax

    我國稅法規定，國家高新區內經認定的高新技術企業享受企業所得稅減免的優待。
  7. Article 9 people ' s governments of provinces, autonomous regions and municipalities directly under the central government may, in light of the actual conditions, decide on the local income tax exemption or reduction for the sectors and items on which the foreign investment is encouraged

    第九條對鼓勵外商投資的行業、項目，省、自治區、直轄市人民政府可以根據實際情況決定免征、減征地方所得稅。
  8. Article 7 for taxpayers engaged in tax exempt or tax reduced items, the turnover shall be accounted for separately. if the turnover has not been separately accounted for, no exemption of reduction is allowed

    第七條納稅人兼營免稅、減稅項目的，應當單獨核算免稅、減稅項目的營業額；未單獨核算營業額的，不得免稅、減稅。
  9. A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period

    納稅人享受減稅、免稅待遇的，在減稅、免稅期間應當按照規定辦理納稅申報。
  10. 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。
  11. Enterprises with foreign investment engaging in agriculture, forestry or animal husbandry or enterprises with foreign investment established in remote and economically - underdeveloped areas, which have enjoyed the treatment on tax exemption and tax reduction as provided in the preceding two paragraphs, may, after the expiration of the period of treatment and upon the application of the enterprise and approval by the competent department of the state council for taxation, continue to enjoy a 15 per cent to 30 per cent reduction of the amount of enterprise income tax payable for 10 more years

    從事農業、林業、牧業的外商投資企業和設在經濟不發達的邊遠地區的外商投資企業，依照前兩款規定享受免稅、減稅待遇期滿后，經企業申請，國務院稅務主管部門批準，在以後的十年內可以繼續按應納稅額減征百分之十五至百分之三十的企業所得稅。
  12. Article 12 according to the related provisions of the state for the equipment and materials imported for the execution of contracts, the tax reduction, tax exemption or other preferential tax treatments shall be granted

    第十二條為執行合同所進口的設備和材料，按照國家有關規定給予減稅、免稅或者給予稅收方面的其他優惠。
  13. A : to implement the tax preferential policies in a consistent way, article 57 of the eit law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period : the taxpayers that are entitled to low tax rate and tax exemption or tax reduction ; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi - tech enterprises that are created in the special zones and receiving the primary support from the state, and other enterprises which the state have confirmed to be falling under the encouraged category

    答：為了保持稅收優惠政策的連續性，企業所得稅法第五十七條規定了對原依法享受低稅率和定期減免稅優惠的老企業，法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業、國家已確定的其他鼓勵類企業，實行過渡性稅收優惠政策。
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