business income tax meaning in English
工商所得税
企业所得税
营利所得税
营业所得税
Examples
- The industrial enterprises that run the national - encouraged industry shall be taxed with a lower rate of business income tax ( fifteen percent , or 15 % ) before the year of 2010
在开发区内兴办国家鼓励类产业的企业， 2010年以前企业所得税按15 %的税率征收。 - The ministry of finance is encouraging the development of remote islands including gimmeng ( kimmen ) , mazo ( matsu ) , _ pne / o ( penghu ) , . lieg deo ( green island ) , and _ lan = su ( lanyu ) , by offering incentives in the form of exemptions for individual income tax for five years , no sales tax , and no business income tax
财政部为著鼓励郎去开发一寡离岛?包括金门、马祖、澎湖、绿岛、兰屿?乎去开发耶个人有五年免?综合所得税?嘛乎事业免?营业税、营利所得税。 - By comprehensive study of recognition of corporate income tax and its measuring methods , principles and standards , the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax . through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting , the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax . proper compiling , filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round , comprehensive and standardized corporate income tax system
并在综合分析与研究企业应税所得的确认与计量方法、原则、标准的基础上，揭示我国企业应税所得确认与计量方面存在的一些问题，明确应税所得确认与计量的途径与方法；通过对应税所得与会计利润因税法、会计准则与制度规范方面的不同产生的差异分析，提出我国所得税会计处理的一般方法和特殊业务的所得税处理，并通过企业所得税会计报表的编制与填列、分析，为建立一个全面、综合、规范化的企业所得税制度提出建设性改革方案。