They include a temporary rise of 3% in corporate income tax.

这些加税措施包括营业所得税暂时调高百分之三。

Corporate income tax policy is an important component of public policy.

企业所得税政策是公共政策的重要组成部分。

Corporate income tax can be cut from 25% to 15% for firms that file many patents.

对于提交很多专利的公司来说，企业所得税从25%降到15%。

The new Law on Corporate Income tax was implemented, reducing the tax load on enterprises.

实施企业所得税新税法，降低企业税负。

The top rate of corporate income tax is to fall from 35% (one of the highest in the world) to 25%.

而，最重要的是，他要减少公司税，将最高的公司所得税从35%（全世界最高的税率之一）调低至25%。

It is definitely a heavy burden for related enterprises to increase corporate income tax by 10% directly.

企业所得税一步到位增加10%，这对相关企业无疑是一个沉重的负担。

The local retained portion of the corporate income tax will be used to encourage the production fo enterprises.

企业所得税地方留成部分可奖励企业生产。

The legislation exempted these special-purpose companies from corporate income tax if certain criterion were met.

该法规定，那些特殊目的公司在满足特定条件的情况下可以免交企业所得税。

Raising rates is not necessarily the answer: with a VAT of 12% and corporate income tax of 30%, taxes are not low.

提高税率不是根本的解决方式：12%的增值税和30%的所得税并不低了。

You know, he says there is no room, nor case for broad-based personal or corporate income tax cuts or credits or rebates.

你知道，他说，没有任何空间或案例可以为广泛的个人或公司减少收入所得税，提供贷款或者提供回扣。

Second, the empirical analysis measures corporate income tax burden, which is the main tax burden of capital in multinational corporations.

在接下来的实证分析中，本文计算了跨国公司最主要的资本税负公司所得税收负担。

In the past few decades, global tax policy had an important change that integrate the corporate income tax and the distribution of profits.

在过去的几十年里，全球税收政策中的一个重要变化，就是在国家税收结构中倾向于将公司所得税与公司利润的分配进行整合。

Thus, the information should be delivered to the tax administration in 2017, i. e. when the corporate income tax for 2016 is due to be paid.

因此，跨国公司的这些分国别信息应于2017年递交主管税务机关，界时2016年的企业所得税将到期缴纳。

Most of China's tax revenue now comes from the value-added tax, or VAT, a flat 17% levy on most production, and from the corporate income tax.

目前，中国税收收入的大部分来自增值税和企业所得税。大部分产品的增值税率都是17%。

If you own corporate equities, if you work for a corporation or if you buy goods and services from a corporation, you pay part of the corporate income tax.

如果你拥有公司的资产、如果你为该公司工作或者你从该公司购买了产品或服务，该公司所缴纳的营业税里就有你的一份。

One thing on which there does seem to be a consensus is that America's marginal rate of corporate income tax-at 35%, one of the world's highest-must come down.

有件事看似已成共识，即美国企业所得税边际税率是35%，为世界最高，必须有所降低。

The present thesis has integrated a number of issues of legal risks of corporate income tax into the process of establishment and development of company A.

本文正文分为四部分：第一部分，对企业所得税法律风险的内涵进行了界定。

Once authorized by the government, a high-tech company can enjoy a reduced tax rate at 15% in paying corporate income tax since its first day of operation.

高薪技术企业一经认定，自开办之日起享受企业所得税减按15%税率征收。

Most states have corporate income taxes. The possibilities for tax exporting and interstate mobility of factors of production complicate analysis of these taxes.

大多数的州没有所得税。产生综合分析这些税种的因素的出口和洲际间的移动是有可能性的。

Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.

其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。

The corporate income tax unification could translate into substantial tax reductions for many listed companies which in turn would boost corporate earnings growth.

公司所得税合并会使得众多上市公司税收支出大幅减少，这将会促使公司盈利增长。

The newly set software production enterprises, since the profit-making year, the first two years should be exempt corporate income tax, the third to fifth year income tax levied by half.

经认定的新办软件生产企业，自获利年度起，所得税前二年免征，第三年至第五年减半征收。

Corporate income tax registered 717.34 billion yuan, a rise of 27% and equivalent to 111.6% of the target, with the high increase mainly due to the large increase in corporate income tax in 2007.

企业所得税7173.4亿元，增长27%，完成预算的111.6%，主要原因是汇算清缴2007年企业所得税增加较多。

The newly set software production enterprises, since the profit-making year, the first two years should be exempt from corporate income tax, the third to fifth year income tax levied by half.

经认定的新办软件生产企业，自获利年度起，所得税前二年免征，第三年至第五年减半征收。