Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.
合并内外资企业所得税，不是两套所得税的简单合一或简单嫁接，其中涉及到一系列的政策调整。包括税基、税率、税收优惠等方面的问题。
Income tax levied on foreign enterprises shall be computed in terms of RMB.
外国企业的所得税以人民币为计算单位。
Income tax levied on foreign enterprises shall be computed in terms of Renminbi (RMB).
外国企业的所得税以人民币为计算单位。
There are less detailed studies of the New Enterprise Income Tax Law effecting on domestic and foreign enterprises due to very short time of the implementation.
新企业所得税法实施时间较短，所以关于内外资企业受新企业所得税法影响的细致研究还较少。
The method of enterprise income tax payment by the permanent representative offices of foreign enterprises shall no longer be defined by the taxation organ from July 1, 2003.
自2003年7月1日起，对于外国企业常驻代表机构的具体纳税方法，不再由主管税务机关进行界定。
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外国企业的所得税，按应纳税的所得额超额累进计算。
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外国企业的所得税，按应纳税的所得额超额累进计算。
应用推荐