当今世界上大多数发达国家针对大公司的企业所得税税率约为三分之一。
Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.
第四条企业所得税的税率为25%。
Article 4 the enterprise income tax shall be levied at the rate of 25%.
实施企业所得税新税法，降低企业税负。
The new Law on Corporate Income tax was implemented, reducing the tax load on enterprises.
第五十四条企业所得税分月或者分季预缴。
Article 54 Enterprise income taxes shall, on the monthly or quarterly basis, be paid in advance.
他还认为下调企业所得税将推动经济增长和就业。
He also argues that cutting corporate income taxes will boost economic growth and jobs.
削减企业所得税。
对于提交很多专利的公司来说，企业所得税从25%降到15%。
Corporate income tax can be cut from 25% to 15% for firms that file many patents.
第二十七条企业的下列所得，可以免征、减征企业所得税。
Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.
阿布扎比不征收企业所得税，这对于外国传媒公司来说是一大吸引力。
A big attraction for foreign media firms is that Abu Dhabi does not have a corporation tax.
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。
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%.
该方案的支持者称，网络企业躲避企业所得税的行为导致了经济成本的增加。
Supporters of the scheme claim that online companies, by *dodging corporation tax, cost the economy dear.
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；
The Measures also stipulate that resident enterprises registered overseas should calculate and pay enterprise income tax in Renminbi.
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。
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。
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%.
该法规定，那些特殊目的公司在满足特定条件的情况下可以免交企业所得税。
The legislation exempted these special-purpose companies from corporate income tax if certain criterion were met.
有件事看似已成共识，即美国企业所得税边际税率是35%，为世界最高，必须有所降低。
One thing on which there does seem to be a consensus is that America's marginal rate of corporate income tax-at 35%, one of the world's highest-must come down.
我们需要把儿童减税额增加一倍，削减资本利得税，通过降低企业所得税来保证美国的就业。
We need to double the child deduction, cut the capital gains tax, and keep jobs in America with a lower business tax.
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。
Enterprise income tax: The tax rate is 25%. The national high-tech enterprises can, to some extend, enjoy preferential tax policies.
企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。
Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation.
而且这些城市又同时享受着亚拉巴马州的优势：较低的物价消费，个人财产税，企业所得税；
Yet these cities share advantages common to Alabama: low utility costs, property taxes and corporate income-tax rates;
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
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