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1)  income tax preferential policy
企业所得税优惠政策
2)  income tax policy on concerning foreign Enterprises
涉外企业所得税政策
3)  favorable income tax
所得税优惠
1.
This paper mainly discusses the favorable income tax policy for productive foreign - based enterprises which enjoy the favorable revenue to the largest extent, including favorable tax rate, regular tax reduce , tax refund for second investment, tax counteraction for purchasing domestic equipments and other favorable tax policies.
本文主要讨论最广泛享有税收优惠政策的生产性外商投资企业的所得税优惠问题,具体包括税率优 惠、定期减免税优惠、再投资退税以及购买国产设备投资抵免等所得税优惠政策。
4)  income tax policy
所得税政策
1.
Discussing the development and improvement of income tax accounting from similarities and differences between accounting policy and income tax policy;
从会计政策与所得税政策的异同看所得税会计的发展与完善
2.
There are three aspects on this problem,that is,a reasonable tax rate level of our enterprise income tax,the treatment of the foreign enterprises and a perfect income tax policy to the foreign investment.
现阶段 ,我国企业所得税制的国际协调主要涉及到三个方面的问题 ,即合理确定我国企业所得税的税率水平、对外资企业贯彻国民待遇原则以及完善对外投资的所得税政
5)  business income tax
企业所得税
1.
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。
2.
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。
3.
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。
6)  enterprise income tax
企业所得税
1.
Looking into Railway Enterprise Income Tax;
铁路企业所得税政策研究
2.
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
3.
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
补充资料:普遍优惠制税
  普遍优惠制税(GeneralizedSystemofPreferencesDuty)简称普惠制税,是指发达国家对从发展中国家或地区输入的商品,特别是制成品和半制成品,给予普遍的、非歧视的和非互惠的优惠关税,称为普惠制税。普惠制税率低于最惠国税率。出口商品要取得关税优惠待遇必须符合给惠国普惠制给惠方案及其原产地规则,并需要提供统一格式的普惠制原产地证明书(FormA)。
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