new Enterprise Income Tax Law的意思|示意

With the implementation of the new enterprise Income Tax Law and its implementation Regulation, the definition of "non-resident enterprise" is used widely.

随着新《所得税法》及其《实施条例》的实施，非居民企业的概念被广泛采用。

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。

Implementing the new law on enterprise income tax makes request on tax source management, capacity for tax collection of tax collection.

新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。

According to the national tax law, the approved High and New-tech Enterprises in the National High-tech Industrial Development Zone will enjoy the reduction or exemption of enterprise income tax.

我国税法规定，国家高新区内经认定的高新技术企业享受企业所得税减免的优待。

All conclusions above suggest that tax preference brought by the new law is effective, and the new Enterprise Income tax law brings smooth transition of the firms' ETR.

以上结论表明新企业所得税法带来的税收优惠是有效率的，而且新税法的实施实现了上市公司实际税负的平稳过渡。

The findings indicated that after new enterprise obtained tax law implementation, various professions and the local income tax overall tax burden have the varying degree to drop.

研究结果表明，新企业所得税法实施后，各行业和地区所得税整体税负均有不同程度下降。