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1·In 2005 profit before interest and tax was around EURO398m on sales of EURO2.4 billion, with a gross trading margin of more than 50%, about the highest in the business.

2005年未扣除利息和税负的利润大约是3.98亿欧元，销售额是24亿欧元。毛销售利润率超过50%，这大概是行业最高的。

2·In terms of business financial affairs, tax is an external cost that is imposed on enterprises. Tax saving means gaining net-profit directly for enterprises.

从企业财务角度来看，税收是企业必须支付的一项外在成本，节约税收支出等于直接增加企业净收益。

3·But in terms of business financial affairs, tax is an internal cost which are imposed to pay. Tax saving means gaining net-profit directly for enterprises.

但从企业财务角度来看，税收是企业必须支付的一项外在成本，节约税收支付等于直接增加企业净收益。

4·The author holds that business earnings, taking protective measures for money capital as a basic point, should include holding income and net profit after tax.

作者认为，立足所有者或企业，并以货币资本保全为基点，企业的收益是包括持产收益的税后净利。

5·In view of the low profit of small businesses, China's business income tax stipulates for two suits of care tax ratio.

考虑到许多小型企业利润水平比较低，我国的企业所得税法规定了两档照顾性税率。

6·Direct financial impacts immaterial: profit contribution from overseas business to China Banks' pre-tax profits is ~ 3% (excluding BOC) in 2015 (Figure 1).

直接金融影响不大：2015年，海外业务对中国的银行的税前利润的利润贡献大约占3%(不包括中国银行)(图1)。

7·Enterprises should the pursuit of profit, not just simple good business, but also to control costs, reasonable tax avoidance, reduce all costs, something the school is not enough.

企业要追求利润，不仅仅是生意好这么简单，还要控制成本，合理避税，降低各种费用，学校里的东西还远远不够。

8·No business tax is levied on the behavior of using immovable property to invest and buy shares, participate in receiving the investor's profit distribution and jointly share investment risks.

在销售不动产时连同不动产所占土地的使用权一并转让的行为，比照销售不动产征税。

9·Enterprise to the pursuit of profit, not just simple good business, but also to control costs, reasonable tax avoidance, reduction of costs, the school thing is not enough.

企业要追求利润，不仅仅是生意好这么简单，还要控制成本，合理避税，降低各种费用，学校里的东西还远远不够。

10·Please provide your Business Registration Certificate and latest Profit Tax Demand Note if you are a company owner.

申请人如为公司东主，请附上公司之商业登记证及最近期营业税单。