企业所得税

新的企业所得税要与整个税制改革的方向相一致；

Therefore , it is a tendency to found a business income tax of the21st century .

构建面向21世纪的企业所得税

Research on the Establishment of Business Income Tax for the 21st Century

企业所得税作为G汽车集团的必要运营成本支出，其特点是负担重、弹性大且转嫁难，通过在经营活动中加强企业所得税税务筹划，是降低G汽车集团运营成本的有效手段。

Income tax as a necessary operating costs , which is characterized by heavy burdens , elasticity and pass on difficult .

实践证明，现行的企业所得税制度无论在其设计上还是在操作上都与WTO相关规则和市场经济的要求存在着诸多不适应性。

More practice proved that our corporation income tax system has many inelasticity with the rules of market economy and WTO not only in designing but also in practising .

第四部分，研究WTO规则对我国优惠政策的冲击和现行企业所得税优惠政策暴露出来的问题。

Section 4 is about the shock caused by WTO rules on enterprise income tax preferential treatment in China and the problems of existing enterprise income tax preferential treatment .

是的，如果美国总统巴拉克奥巴马（BarackObama）计划上调企业所得税或资本利得税，或是削减那些惠及大型企业的税收支出的话。

Yes , if President Barack Obama plans to raise corporate or capital gains taxes , or perhaps cut those tax expenditures that benefit large businesses .

从最早的MM理论开始，企业所得税一直是资本结构的重要研究对象，且理论研究表明企业所得税是影响企业资本结构的重要因素。

Since the MM theory appeared , corporation tax is always the main object of research . And theories indicate that corporation tax is an important factor which affects capital structure .

英国政府两年前表示，希望制定出在20国集团（G20）中最有竞争力的企业所得税制度。

The UK government said two years ago that it wished to create the most competitive corporate tax regime among the Group of 20 largest economies .

基于J2EE基本体系架构，设计了企业所得税纳税评估分析系统的总体设计方案和流程，并运用Struts+Hibernate+Spring技术，对各个功能模块的功能进行了实现。

Based on the J2EE architecture using Struts + Hibernate + Spring technology , the overall design and process of the system have been designed each module of the system will be realized .

以此回答企业所得税改革对于我国入境FDI水平是否有影响，并进一步，造成何种程度影响的问题。

According to the above analysis , the paper answer the question whether the CIT Reform will have any impact on the inward FDI level to China , and furthermore , to what extent .

第五章探讨提高企业所得税效率改革的国际趋势，重点分析了OECD国家在提高企业所得税效率方面的改革措施。

Chapter 5 introduces international reform trend of increasing efficiency of enterprise income tax . It focuses on the reforming measure in OECD countries to increase enterprise income tax efficiency .

美国的企业所得税税率在经合组织（OECD）成员国中名列第二，许多其他税收政策也加大了美国企业竞争的难度。

We have the second highest corporate tax rate among Organisation for Economic Co-operation and Development countries and many other tax policies that make it difficult for US companies to compete .

通知规定对QFII取得来源于中国境内的股息、红利和利息收入征收企业所得税的比例为10%；

The Notice regulated that Where a QFII obtains such incomes as dividends , bonuses and interests sourced from China ; it shall pay the enterprise income tax at the rate of10 % .

本文通过对变量的单整和协整检验，采用EG两步法建立协整模型和ECM模型，实证分析了税制改革，主要讨论增值税和企业所得税改革，对我国财政收入的影响。

This paper mainly analyses the influences that tax-system reforms ( including reforms of value-added tax and enterprise income tax ) will exert on the government revenue by building Error Correction Model with E-G two step method through unit root test and co-integration test .

企业所得税税收优惠战略研究

The Research on Strategy of Preferential Policies for Enterprise Income Tax

房地产企业所得税纳税评估体系研究

Research of Tax Assessment System for Real Estate Corporate Income Tax

基于企业所得税改革的企业税收筹划研究

The Research of Tax Planning Based on Corporate Income Tax Reform

外国公司船舶运输收入免征企业所得税证明表

Certification of Income Tax Exemption on Shipping Income by Foreign Enterprises

企业家与共享税&企业所得税的博弈

Enterpriser and Share Tax-game Theory of the Corporation Income Tax

浅谈企业所得税筹划

Discussing the Planning of the Enterprise Income Tax Business Data

国产设备投资抵免企业所得税的几个问题

Some Problems on Compensation for Enterprise Income Tax with Domestic Equipment Investment

企业所得税政策与区域经济协调发展

Corporate Income Tax Policy and Regional Economy Developing in Harmony

企业所得税会计的产生和发展经历了两个主要阶段。

The generation and development of enterprise income tax experience two stages .

中英企业所得税差异分析

Analyzing the Difference of Corporation Tax between China and UK

新环境下铁路运输企业所得税会计政策的优化

Optimization of Income Tax Accounting in Railway Transportation Enterprises under New Environment

针对两套税制存在的差异和弊端，是改革企业所得税税制的重点。

Attention problems on handing in enterprise income tax in the institution ;

美国还需要降低本国的企业所得税税率。

The US also needs to lower its corporate income tax rate .

从获利年起，第一、第二年免征企业所得税

Be exempt from enterprise income tax for the first two profit-making years

论企业所得税税负变动对湖南投资的影响

Investment impact on change of corporate income tax in Hunan

它企业所得税的税率正在下降而税收却在上升。

Its corporate-tax rate is falling and its business-tax collections are rising .