企业所得税【英】

Enterprise Income Tax

译文来源

http://www.fdi.gov.cn/1800000121_39_4783_0_7.html

例句

1. 确定符合企业所得税法实施条例第一百零六条所列指定扣缴的三种情形之一的，可指定工程价款或劳务费的支付人为扣缴义务人，并将《非居民企业承包工程作业和提供劳务企业所得税扣缴义务通知书》。——《非居民承包工程作业和提供劳务税收管理暂行办法》

1. Article 14 Where the competent tax authority at the county (region)level or above in the place where the payer of engineering payments or labor fees is located, in accordance with the Attachment 1 and the proving documents on declaring and paying tax of a non-resident enterprise or other information, surely meet one of the three circumstances listed in Article 106 of the Implementing Regulation of the Enterprise Income Tax Law.Article 2 The “non-residents” mentioned in the measures consist of non-resident enterprises and non-resident individuals. —Quoted from Interim Measures for Tax Administration On Contracted Engineering Operation and Provision of Labor Services of Non-residents