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: Abstract: This paper mainly discussed the policy property of interest tax and analyzed the expectation of Chinese government on it.It went further into several proposals of optimizing interest tax policy,which included changing proportional tax rate of 20
中文: 文摘:主要讨论利息税的政策属性，政府对利息税作用的预期并就进一步优化利息税政策提出变20％的统一比例税率为超额累进税率；将利息税收入用于政府购买支出；将利息税政策改变为弹性税收政策等建议.
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英文: Article 13 The amount of basic tax of an individual shall be the amount of basic income as calculated in accordance with the preceding article with a deduction of NT$6,000,000 and then multiplied by the tax rate of twenty percent.
中文: 第十三条(个人扣除额之计算调整及公告方式)个人之基本税额，为依前条规定计算之基本所得额扣除新台币六百万元后，按百分之二十计算之金额。
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英文: Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.
中文: 第二十八条符合条件的小型微利企业，减按20%的税率征收企业所得税。
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英文: As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%.
中文: 国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
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