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。
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。
Another important subject related to the income tax on foreign enterprise is international tax treaty.
与外国企业所得税相关的一个重要研究课题就是国际税收协定。
The income tax planning in the enterprise is the main part of the tax planning.
企业所得税税收筹划是税收筹划的主要内容。
The income tax planning in the enterprise is the main part of the tax planning.
企业所得税税收筹划是税收筹划的主要内容。
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