The base year shall be the first profit-making year of the enterprises.
基期年份为此类企业第一个盈利年。
It has taken some time to organize the new subsidiary company but a first year profit shows that at lest we're making headway.
组建这个新的子公司花了一些时间，但第一年的利润表明我们至少在取得进展。
The newly set software production enterprises, since the profit-making year, the first two years should be exempt corporate income tax, the third to fifth year income tax levied by half.
经认定的新办软件生产企业，自获利年度起，所得税前二年免征，第三年至第五年减半征收。
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