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%。
更详细...
英文: Based on the new corporate income tax law on the basis of focusing on the corporate income tax accounting accounting treatment of a detailed comparative analysis with a comparative analysis of the new guidelines in different taxable,income tax accounting
中文: 本文在新企业所得税法的基础上，着重对企业所得税会计的核算处理做了详细的比较分析，同过比较分析得出新准则在计税差异、所得税会计处理方法方面存在的一些问题.
更详细...
英文: Declaration of Corporate Income Tax.
中文: 公司所得税的申报。
更详细...
英文: Following the Tax Reform Act of 1986, the base of the corporate income taxwas broadened but the top rate was slashed by 12 percentage points, from 46% to34%, the biggest cut since the tax was introduced in 1909.
中文: 1986年税务体制改革法案扩大了公司税税基，同时把最高税率调低了12个百分点，从46％降至34％，这是1909年开征公司税后最大幅度的调整。
更详细...
英文: For the enterprise processing advanced technology which the foreign traders set up, after reducing or remitting the corporate income tax expiration according to the regulation of tax law, if it is still the enterprise possessing advanced technology, it ca
中文: 第七条：对外商投资企业兴办的先进技术企业，在按照税法规定减免企业所得税期满后，仍为先进技术企业的，可以延长3年减半征收企业所得税。
更详细...
|
