企业所得税

• Enterprise income tax - annual tax return
  企业所得税年度申报表
• Company income tax payable calculation
  应纳企业所得税额的计算
• Having begun to pay income tax
  3已经开始交纳企业所得税。
• Article 4 the enterprise income tax shall be levied at the rate of 25 %
  第四条企业所得税的税率为25 % 。
• Income tax for enterprises with foreign investment and foreign enterprises
  外商投资企业和外国企业所得税
• Foreign - funded enterprise income tax
  外商投资企业所得税
• Collective - owned enterprise income tax
  集体企业所得税
• Profit - seeking enterprise income tax
  营利企业所得税
• Tax rate is set at 25 %
  企业所得税的税率为25 。