| 1. | Article 4 the enterprise income tax shall be levied at the rate of 25 %
非居民企业取得本法第三条第三款规定的所得，适用税率为20 % 。 |
| 2. | Circular on the question concerning the applicable tax rate anddeduction
关于外商投资企业来源于中国境外所得适用税率和计算税额扣除问题的通知 |
| 3. | Calculation formula : monthly tax payable monthly net chargeable income x tax rate - deduction for fast calculation
计算办法：全月应纳税额=全月应纳税所得额ｘ适用税率速算扣除数 |
| 4. | Normal vat payers have the right to calculate and pay taxes with different tax rates on condition of separate accounting
37增值税一般纳税人在分别核算的前提下，有按不同适用税率计算、缴纳税款的权利。 |
| 5. | Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law
第二十二条企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。 |
| 6. | Article 17 on the balance sheet day , the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled
第十七条资产负债表日，对于递延所得税资产和递延所得税负债，应当根据税法规定，按照预期收回该资产或清偿该负债期间的适用税率计量。 |
| 7. | Article 25 taxpayers exporting goods with the applicable 0 % tax rate shall , upon completion of export procedures with the customs office , apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document
第二十五条纳税人出口适用税率为零的货物，向海关办理出口手续后，凭出口报关单等有关凭证，可以按月向税务机关申报办理该项出口货物的退税。 |
| 8. | Article 25 taxpayers exporting goods with the appliable 0 % ta x rate shall , upon completion of export procedures with the customs office , apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document
第二十五条纳税人出口适用税率为零的货物，向海关办理出口手续后，凭出口报关单等有关凭证，可以按月向税务机关申报办理该项出口货物的退税。 |
| 9. | Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category , taxable items , taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit , basis for tax calculations , deductible items and standards , amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period
第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，适用税率或者单位税额，计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。 |
