地方所得税 meaning in Chinese
local income tax
lokale einkommensteuer
municipal income tax
Examples
- Local income tax payable calculation
应纳地方所得税额的计算 - Less amount of local tax paid
减免地方所得税额 - Local income tax payable
应纳地方所得税额 - Article 15 the enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly
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。 - Where the tax rate is under 10 % after half reduction , the income tax shall be levied by 10 % and free from local income tax
减办后的税率低于10 %的，按10 %征收企业所得税，同时免征地方所得税。