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.
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.
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.
削减企业所得税。
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.
居民企业，就其全球所得，按25%税率缴纳企业所得税。
Resident enterprises: on worldwide income with 25% tax rate.
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。
Another important subject related to the income tax on foreign enterprise is international tax treaty.
国内各行为主体对如何统一内外资企业所得税存在不同看法革。
Each behavior corpus have different viewpoints on how to unify the tax system.
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。
Resident enterprises shall pay enterprise income tax originating both within and outside China.
实施条例据此明确，对上述所得，减按10％的税率征收企业所得税。
The Implementation Regulations provide that the above-mentioned income shall be taxed at 10%.
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.
伙企业的合伙人征收所得税，他们从企业所获得的收入要按照累进税率交纳所得税。
Businesses therefore pay the progressive income tax rate for individuals on their business income.
伙企业的合伙人征收所得税，他们从企业所获得的收入要按照累进税率交纳所得税。
Businesses therefore pay the progressive income tax rate for individuals on their business income.
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