Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.
未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。
This article addresses the tax liability, taxable income, applicable tax rate and procedures of tax payment under such a transaction in order to clarify some controversial issues in practice.
本文阐述了纳税义务、应纳税所得额、适用税率以及纳税程序等问题，旨在澄清实务上的某些争议。
If the turnover has not been calculated separately, the higher tax rate shall be applicable.
未分别核算营业额的，从高适用税率。
Two, inbound tourism service is applicable to zero tax rate or applicable tax exemption?
入境旅游服务是适用零税率还是适用免税？
High and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction 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。
High and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction 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。
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