The decrease of the business income tax and tariff is the obvious result of the competing tax.

公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显著结果；

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The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .

本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。

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For approved high and new tech enterprises with domestic investment, reduce tax rate of business income tax to 15%.

经认定的内资高新技术企业，减按15%的税率征收企业所得税。

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Under this threshold, 26.8 million of the total 28.7 million business income tax returns filed in 2004 constituted nonfarm small business returns.

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Personal and business income tax collections from Wall Street and related activities accounted for up to 20 percent of the state's tax revenues before the crisis, dropping to 14 percent last year.

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On the theory that its activities were fulfilling a religious purpose, Zen Center filed no business-income tax returns.

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