公司所得税税率 corporate income tax rate
- 中国代表进一步表示,经济特区或沿海开放城市的经济技术开发区中的外商投资企业享受15%的公司所得税税率(正常所得税为33%)。
The representative of China further stated that FIEs located in SEZs or the Economic and Technical Development Zones of open coastal cities were entitled to a corporate income tax rate of 15 per cent (the normal income tax was 33 per cent). - 并且,他将努力降低公司所得税的最高税率,即从35%下降到25%。
And he would aim to lower the top rate of income tax for businesses, from thirty-five percent to twenty-five percent. - 根据权威部分发布的相关信息,企业债券利息已明确是要征收所得税的,以示与国债品种投资的区别,且原则上讲,其征收办法应同投资者得到的分红派息所得征税方法一样,即按20%的税率征收,不设起片点,执行时由派息公司代扣,但据深交所治理上市企业债券的有关部门称,目前的上市品种很少,交易也不活跃,对其利息征税的执行工作还未开始,所以有关企业债券与国债在收益率水平上的差别,应与纳税不纳税没有直接关系.
Distribute the pertinent information of cloth according to authoritative ministry, enterprise bond interest already was made clear should impose income tax, in order to show the distinction that with national debt breed invests, and in principle is told, the method of levy taxes of dividend distribution income that its impose method to should get with investor is same, collect by the tax rate of 20% namely, do not set case piece dot, when carrying out, by the clique interest firm generation is buckled, but according to handing in place management greatly to appear on the market the concerned department of enterprise bond says, appear on the market at present breed is very few, trade not active also, to its the executive job of accrual levy has not begun, the difference that goes up in yield level about enterprise bond and national debt so, answer to do not have immediate impact with pay taxes.