foreign enterprises income tax的意思|示意

Income tax levied on foreign enterprises shall be computed in terms of Renminbi (RMB).

外国企业的所得税以人民币为计算单位。

The method of enterprise income tax payment by the permanent representative offices of foreign enterprises shall no longer be defined by the taxation organ from July 1, 2003.

自2003年7月1日起，对于外国企业常驻代表机构的具体纳税方法，不再由主管税务机关进行界定。

B. Internet filing is applicable to Consumption Tax, quarterly Income Tax for both local and foreign enterprises and Value Added Tax filing by Small Taxpayers.

网上报税适用于消费税、内外资企业季度所得税、小规模纳税人增值税申报纳税。

There are less detailed studies of the New Enterprise Income Tax Law effecting on domestic and foreign enterprises due to very short time of the implementation.

新企业所得税法实施时间较短，所以关于内外资企业受新企业所得税法影响的细致研究还较少。

Former preferential policies on income tax for foreign-funded enterprises remains unchanged under the new tax system.

在新的税制中以往对外资企业的优惠政策仍然保留。

Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.

外国企业的所得税，按应纳税的所得额超额累进计算。