enterprise income taxation的意思|示意

There are quite many problems and defects in China's enterprise income taxation system.

我国现行企业所得税制存在不少问题及缺陷。

Under the prevailing provisions, the consolidated payment of enterprise income taxes shall be subject to the examination and approval of the State Administration of Taxation.

按照现行规定，汇总缴纳企业所得税必须经国家税务总局审批。

Article 12 Administrative taxation organ should publicize verified payable income tax amount or taxable income rate for each enterprise by different categories.

第十二条主管税务机关应当分类逐户公示核定的应纳所得税额或应税所得率。

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。

The Circular on Several Issues Concerning the Implementation of the Enterprise Income Tax (Circular 79) issued by State Administration of Taxation (SAT) on 20 February 2010.

对由国家税务总局2010年2月20日发布的有关实施企业所得税(通告79)(SAT)的几个问题的通知。