以下为句子列表：
英文: 3 Export-oriented enterprises, whose current year exports exceed 70% of their total industrial output value, are eligible for a reduction of corporate income tax by half at a tax rate of not less than 10% in the current year.
中文: 产品出口企业当年出口产品产值达到当年产品产值70%以上的当年可减半征收企业所得税，但税率不得低于10%。
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英文: A technique for applying a loss or credit from the current year to a future year. Also called tax loss carryforward.
中文: 将本年税赋扣减或贷方税额移至后一年以得到退款的技术。
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英文: Article 11.For the foreign invested enterprises that increase 10% or more tech developing cost that the last year, therefore 50% actual value of the said total cost will offset the CIT in current year after the approval of the tax administration.
中文: 十一、外商投资企业技术开发费比上年增长10%及以上的，经税务机关批准，允许按技术开发费实际发生额的50%抵扣当年度的应纳税所得额。
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英文: Article 177 In distribution of its current year after-tax profit, a company shall allocate 10 percent to its statutory reserve fund, 5 to 10 percent to its statutory welfare fund.
中文: 第一百七十七条：公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金，并提取利润的百分之五至百分之十列入公司法定公益金。
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英文: Article 32 A business, unless newly established, shall prepare comparative financial statement for two consecutive years by disclosing the amounts in both the current year and previous year.
中文: 第32条年度财务报表之格式，除新成立之商业外，应采二年度对照方式，以当年度及上年度之金额并列表达。
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