Enterprise income tax constitutes the greater part of revenue.
企业所得税占国家所有税收的很大一部分。
China is now practicing -track enterprise income tax policies.
中国目前对企业所得税实行双轨政策。
Article 4 the enterprise income tax shall be levied at the rate of 25%.
第四条企业所得税的税率为25%。
Thus, compared with business tax, enterprise income tax has the advantage of neutral nature.
因此，与营业税相比，所得税具有中性税收的优点。
Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.
第二十七条企业的下列所得，可以免征、减征企业所得税。
Resident enterprises shall pay enterprise income tax originating both within and outside China.
居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
The scope of verification collection of enterprise income tax should not be expanded illegally.
不得违规扩大核定征收企业所得税范围。
Tax planning is a systematic project, brought into the enterprise income tax savings and also implies risks.
税收筹划是一项系统工程，其在给企业带来节税收益的同时也蕴涵着风险。
Real estate taxes are mainly involved in the business tax and land appreciation tax, enterprise income tax, etc.
房地产行业涉及的税种主要有营业税、土地增值税、企业所得税等。
The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.
第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。
Much plan the product is monovalent, can cause company profit empty to add, pay enterprise income tax more thereby.
多计产品单价，就会造成企业利润虚增，从而多交企业所得税。
Because a particularity of Chinese tax system, enterprise income tax is one of the most main burdens of corporations.
由于我国的税制结构的特殊性，企业所得税是企业的最主要税负之一。
Under an offshore share transfer, the transferor shall pay enterprise income tax in China on its income from the transfer.
在离岸股权转让项下，股权出让方应就其转让所得在中国缴纳企业所得税。
Through more than one year of actual operation, the weaknesses of the new enterprise income tax system were gradually appear.
通过一年多的实际运行，新企业所得税制度所存在的不足，也逐渐显现出来了。
Enterprise income tax: The tax rate is 25%. The national high-tech enterprises can, to some extend, enjoy preferential tax policies.
企业所得税：税率25%，属国家高新技术企业，可以享受一定的税收优惠政策。
The Measures also stipulate that resident enterprises registered overseas should calculate and pay enterprise income tax in Renminbi.
该办法还规定，非境内注册居民企业应以人民币计算缴纳企业所得税；
Implementing the new law on enterprise income tax makes request on tax source management, capacity for tax collection of tax collection.
新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。
According to Article 2, the enterprises or entities who apply for independent accounting shall be the tax payer of enterprise income tax.
根据第2条规定，企业或实体谁申请独立核算应是纳税人的税率征收企业所得税。
Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.
第三条居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.
为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。
As for enterprise income tax, the methods are: Making the most of the identity of foreign capital to fit the higher expense deduction standard.
关于企业所得税的筹划方法有：充分运用外资身份提高费用扣除标准。
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%.
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。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
This article from the perspective of the enterprise income tax base, tax planning, detailed analysis before tax from the income and the cost of two areas.
本文主要从税基的角度分析企业所得税的纳税筹划，具体分析从收入和税前列支的费用两方面展开。
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%.
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。
Last, with combination of practice and theory, this article gives Suggestions of value-added tax planning, business tax planning and enterprise income tax planning.
第三部分，在实践与理论结合的基础上，对增值税、营业税和企业所得税三个主要税种的税收筹划提出了建议与对策。
Last, with combination of practice and theory, this article gives Suggestions of value-added tax planning, business tax planning and enterprise income tax planning.
第三部分，在实践与理论结合的基础上，对增值税、营业税和企业所得税三个主要税种的税收筹划提出了建议与对策。
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