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: 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.
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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。
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英文: For the productive foreign-investment enterprise set up in the development zone, of which the operational period in above 10 years, from profit-making year, after reducing or remitting the corporate income tax expiration according to the regulation of the
中文: 第三条：对生产性外商投资企业，经营期在十年以上的，从开始获利的年度起，除执行国家减免税期（免二减三）期满后，从第六年至第十年底，企业所得税地方留成部分的50％由开发区财政予以扶持。
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英文: If an advanced technology enterprise invested by foreign merchant are still advanced technology enterprise after expiry of the period of “Two-year Exemption and Three-year Half Reduction”, the half deduction of corporate income tax can be extended by 3 ye
中文: 外商投资举办的先进技术企业，“二免三减半”期满后，仍为先进技术企业的，可按现定的税率延长3年减半征收企业所得税。
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