The income tax on foreign enterprise is different from the income tax on enterprises with foreign investment.
外国企业所得税是对外国公司、企业及其他经济组织在我国境内的所得征收的一种税,它具有四个特点:体现税收主权;政策性强,征管要求高;分布面广、稍纵即逝;收入小,征管难度大。
Since the opening-up, our country has been carrying out two business income tax regulations.
改革开放以来,我国一直实行内外有别的两套企业所得税制度,实践证明,两税并存带来许多问题,必须进行改革,才能适应经济全球化和市场经济的需要。
Therefore,added-value tax,consumption tax,business income tax and agricultural tax in our current tax system should be adjusted.
因此,我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
There are many problems shown in our present system of business income tax with the change of the subjecteconomic environment.
客观经济环境的变化使我国现行的企业所得税制暴露出许多问题，构建面向21世纪的企业所得税制已是大势所趋。
Looking into Railway Enterprise Income Tax;
铁路企业所得税政策研究
Attention problems on handing in enterprise income tax in the institution;
事业单位交纳企业所得税应注意的几个问题
The Incidence of the Enterprise Income Tax in China:A General Equilibrium Analysis;
中国企业所得税税负归宿的一般均衡分析
Article37 The income tax of private enterprise shall be imposed in accordance with Interim Regulations of the People's Republic of China on Income Tax of the Private Enterprise and other relevant provisions.
第三十七条私营企业所得税，按照《中华人民共和国私营企业所得税暂行条例》和有关规定执行。
A Research on Enterprise Income Tax Planning under the Background of the New Law of Enterprise Income Tax;
新《企业所得税法》下企业所得税纳税筹划研究
The Study on Tax Planning of Enterprise Income Tax under the New Enterprise Income Tax Law;
新企业所得税法下企业所得税纳税筹划研究
Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Joint Ventures, the
中华人民共和国中外合资经营企业所得税法
A Study on Tax Planing of Our Country's Private Enterprise
我国私营企业纳税筹划相关问题研究
The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 37 of the Business Mergers and Acquisitions Act.
八、依企业并购法第三十七条规定免徵营利事业所得税之所得额。
Enterpriser and Share Tax-game Theory of the Corporation Income Tax;
企业家与共享税——企业所得税的博弈
Study on Plans of Enterprise Income Tax under Tax System in Force;
论现行税制下的企业所得税纳税筹划
Talking about the Tax Planning of Enterprise Income Tax under the Environment of New Tax Law
新税法环境下的企业所得税税收筹划
income tax on foreign enterprise
外国企业缴纳所得税
business income versus taxable income
企业利润对课税所得
Enterprise income tax to be paid
实际应缴企业所得税额
foreign-funded enterprise income tax
外商投资企业所得税
The Income Tax Law of the People's Republic of China for Chinese-Foreign Equity Joint Ventures and the Income Tax Law of the People's Republic of China for Foreign Enterprises shall be annulled as of the same date.
《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。
The Rate of Income Taxes Mergers of the Domestic and Foreign Enterprise,Market Competition and the Government's Decision in Privatization of State-owned Enterprise
内、外资企业所得税率统一、市场竞争与政府的国有企业民营化决策
Tax Planning for Corporation Income Tax、Foreign Investment Corporation and Foreign Corporation Income Tax;
企业所得税、外商投资企业和外国企业所得税纳税筹划
Final BT & EIT settlement for year 2001
2001年年末汇算清缴（营业税、所得税）
The sales tax is absorbed into the state income tax.
营业税被并入了个人所得税。
