A : yes , there are . articles 4 and 5 of the individual income tax law specify tax exemptions and reduction for individual income tax , for details , you may refer to the law 有。个人所得税法第四条、第五条分别规定了免征和减征税款的个人所得，详细情况您可以参阅。
An organization or society which is established for educational , cultural , public welfare or charitable purposes in accordance with subparagraph 13 , paragraph 1 , article 4 of the income tax act 二、所得税法第四条第一项第十三款规定之教育、文化、公益、慈善机关或团体。
Article 32 of the eit law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement 企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Acting as advertising agents ; 5 . providing services relating to visa handling , fee collecting , ticketing , tour operator , and liaison for non - resident tourist companies 常驻代表机构从事经营活动取得的收入，必须按照营业税暂行条例和外商投资企业和外国企业所得税法的规定缴纳营业税和所得税。
An collaboration that included likert - type formatted questions can be used in both studies to identify interagency effectiveness and areas for improvement 但当前不仅各自的配套方案缺乏共识，而后者对于教育部的政策规划过程与结果满意度也低，这或许能部份解释当前所得税法修正案尚无法通过立法院。
According to the regulation of law of enterprise income tax , when average company is deducted before the duty in computational salary expenses and worker welfare funds , execute plan duty salary to make 根据企业所得税法的规定，一般企业在计算工资费用及职工福利费的税前扣除时，实行计税工资制。
China ended almost 30 years of favourable treatment for foreign companies yesterday with the introduction of a measure to equalise corporate tax rates paid by local and overseas enterprises 中国昨日引入一项同时适用于内资和外资企业的企业所得税法，从而结束了针对外资企业实行了近30年的税收优惠政策。
In the present day in china when the personal income tax law faces being revised overall , it is undoubtedly of practical and immediate significance to study how tax basic principles affect the revising 在我国个人所得税法面临全面修订的今天，研究税法基本原则对修法的指导作用，无疑具有重大的现实意义。
