Article 27 of the eit law provides that the above - mentioned income can be entitled to tax exemption and reduction 企业所得税法第二十七条规定，对上述所得，可以免征、减征企业所得税。
The amount of income exempted due to suspension of income tax in accordance with article 4 - 1 and 4 - 2 of the income tax act 一、依所得税法第四条之一及第四条之二规定停止课徵所得税之所得额。
A public utility enterprise owned by government of various levels in accordance with subparagraph 19 , paragraph 1 , article 4 of the income tax act 四、所得税法第四条第一项第十九款规定之各级政府公有事业。
The tax law will place foreign and domestic business on a " level playing field " by unifying the corporate income tax at 25 percent 所得税法将会统一把企业所得税定为25 % ,由此将外资企业和内资企业置于同一个水平的战场。
The minister had stressed on the need for reform in personal income tax to redistribute wealth more effectively 财政部对个人所得税法的修改通过似乎很有信心，在预测2008年税收收入时，很明确地将个人所得税列入减收因素中。
To mainly counter the principles " referable significance for perfecting the personal income tax law , this article makes a through study 本文主要针对税法基本原则对完善个人所得税法的借鉴意义和指导作用方面做深入研究。
President carter has made it clear that he undertakes how complex the income tax laws are . to head irs , he has picked a . philadelphia lawyer 卡特总统挑选了一个精明强干的人来领导国税局，清楚地表明了他了解所得税法有多么复杂。
Article 28 ( 1 ) of the prc eit law provides that enterprises that satisfy the conditions for small profit - making shall be taxed at 20 % 答：企业所得税法第二十八条第一款规定，符合条件的小型微利企业，减按20 %的税率征收企业所得税。
