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.
加拿大也正在全国推进把企业所得税降至25％的计划。
Canada is pressing ahead with plans to lower its combined federal-provincial rate to 25%.
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%.
第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。
The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.
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.
企业所得税是以生产、经营和其他所得为课税对象所征收的一种税。
Enterprises income tax is a kind of taxes imposed on production, management and other incomes.
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%.
在离岸股权转让项下，股权出让方应就其转让所得在中国缴纳企业所得税。
Under an offshore share transfer, the transferor shall pay enterprise income tax in China on its income from the transfer.
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.
当前我国企业所得税比例税率形式的主要弊端是税收收入的弹性小，差别比例税率有失公平。
The main disadvantages of China's existing proportional rate of tax are low flexibility and unfairness of tax revenue.
其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
第十七条企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。
Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.
第十七条企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。
Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.
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