酷兔英语

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第三十一条 创业投资企业从事国家需要重点扶持和鼓励的创业投资,可以按投资额的一定比例抵扣应纳税所得额。
Article 31 In case a startup investment enterprise engages in important startup investments necessary to be supported and encouraged by the state, it may deduct a certain proportion of the investment amount from the taxable income amount.


第三十二条 企业的固定资产由于技术进步等原因,确需加速折旧的,可以缩短折旧年限或者采取加速折旧的方法。
Article 32 In case an enterprise surely needs to accelerate the depreciation of any fixed asset by virtue of technological progress or for any other reason, it may curtail the term of depreciation or adopt a method for accelerated depreciation.


第三十三条 企业综合利用资源,生产符合国家产业政策规定的产品所取得的收入,可以在计算应纳税所得额时减计收入。
Article 33 As regards the incomes earned by an enterprise from producing products complying with the industrial policies of the state by comprehensively utilizing resources, the income may be downsized in the calculation of the amount of taxable incomes.


第三十四条 企业购置用于环境保护、节能节水、安全生产等专用设备的投资额,可以按一定比例实行税额抵免。
Article 34 As regards the amount of an enterprise's investment in purchasing special equipment for protecting environment, saving energy and water, work safety, etc., the tax amount may be deducted at a certain rate.


第三十五条 本法规定的税收优惠的具体办法,由国务院规定。
Article 35 The specific measures for the preferential tax treatments as referred to in the present Law shall be constituted by the State Council.


第三十六条 根据国民经济和社会发展的需要,或者由于突发事件等原因对企业经营活动产生重大影响的,国务院可以制定企业所得税专项优惠政策,报全国人民代表大会常务委员会备案。
Article 36 The State Council may constitute special preferential policies on the enterprise income tax in case the national economic and social development so requires, or the business operations of enterprises have been seriously affected by emergencies and other factors, and submit them to the Standing Committee of the National People's Congress for archival filling.


第五章 源泉扣缴
Chapter V Withholding by Sources


第三十七条 对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税,实行源泉扣缴,以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时,从支付或者到期应支付的款项中扣缴。
Article 37 The payable income taxes on the incomes obtained by a non-resident enterprise as prescribed in Paragraph 3, Article 3 of the present Law shall be withhold过去式(分词)">withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due.


第三十八条 对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税,税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。
Article 38 As regards the payable income taxes on the incomes obtained by a non-resident enterprise within the territory of China from undertakingengineering projects or providing labor services, the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ.


第三十九条 依照本法第三十七条、第三十八条规定应当扣缴的所得税,扣缴义务人未依法扣缴或者无法履行扣缴义务的,由纳税人在所得发生地缴纳。纳税人未依法缴纳的,税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中,追缴该纳税人的应纳税款。
Article 39 In case the obligatory withholder has failed to withhold the income tax which ought to be withhold过去式(分词)">withheld according to Articles 37 and 38 of the present Law or is unable to perform the withholding obligation, the taxpayer shall pay them at the place where the income has occurred. In case the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer.


第四十条 扣缴义务人每次代扣的税款,应当自代扣之日起七日内缴入国库,并向所在地的税务机关报送扣缴企业所得税报告表。
Article 40 A obligatory withholder shall, within 7 days after the date of withholding, turn over to the state treasury the tax payments which it withholds every time and submit a form of report on the withhold过去式(分词)">withheld enterprise income taxes to the local tax organ.


第六章 特别纳税调整
Chapter VI Special Adjustments to Tax Payments


关键字:法律英语
生词表:
  • deduct [di´dʌkt] 移动到这儿单词发声 vt.扣除;演绎(推理) 六级词汇
  • accelerate [ək´seləreit] 移动到这儿单词发声 v.加速;变快;促进 六级词汇
  • depreciation [di,pri:ʃi´eiʃ(ə)n] 移动到这儿单词发声 n.贬值;轻视 六级词汇
  • curtail [kə:´teil] 移动到这儿单词发声 vt.缩短;削减 六级词汇
  • calculation [,kælkju´leiʃən] 移动到这儿单词发声 n.计算;考虑,预料 四级词汇
  • affected [ə´fektid] 移动到这儿单词发声 a.做作的;假装的 六级词汇
  • withheld [wið´held] 移动到这儿单词发声 withhold过去式(分词) 六级词汇
  • withhold [wið´həuld] 移动到这儿单词发声 v.不给;扣留;抑制 六级词汇
  • taxpayer [´tækspeiə] 移动到这儿单词发声 n.纳税人 六级词汇



章节正文