| 1. | Local income tax payable calculation
应纳地方所得税额的计算 |
| 2. | Local income tax payable
应纳地方所得税额 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | For such exporting product enterprises as have been levied income tax by 15 % , the enterprises in question shall be levied at a tax rate of 10 % and free from local income tax
已经按15 %的税率征收企业所得税的产品出口企业，按10 %的税率征收企业所得税，同时免征地方所得税。 |
| 6. | Any enterprise with foreign investment of a production nature or exportation nature or high tech nature shall , in the period of tax reduction , be exempted from local income tax
八)生产性的外商投资企业在享受企业所得税优惠期间，免征地方所得税；产品出口型企业和先进技术型企业在享受减半征收企业所得税期间，相应免征地方所得税。 |
| 7. | Article 9 people ' s governments of provinces , autonomous regions and municipalities directly under the central government may , in light of the actual conditions , decide on the local income tax exemption or reduction for the sectors and items on which the foreign investment is encouraged
第九条对鼓励外商投资的行业、项目，省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。 |
