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1·Enterprise income tax constitutes the greater part of revenue.

企业所得税占国家所有税收的很大一部分。

2·China is now practicing -track enterprise income tax policies.

中国目前对企业所得税实行双轨政策。

3·Article 4 the enterprise income tax shall be levied at the rate of 25%.

第四条企业所得税的税率为25%。

4·Thus, compared with business tax, enterprise income tax has the advantage of neutral nature.

因此，与营业税相比，所得税具有中性税收的优点。

5·Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.

第二十七条企业的下列所得，可以免征、减征企业所得税。

6·Resident enterprises shall pay enterprise income tax originating both within and outside China.

居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。

7·The scope of verification collection of enterprise income tax should not be expanded illegally.

不得违规扩大核定征收企业所得税范围。

8·Tax planning is a systematic project, brought into the enterprise income tax savings and also implies risks.

税收筹划是一项系统工程，其在给企业带来节税收益的同时也蕴涵着风险。

9·Real estate taxes are mainly involved in the business tax and land appreciation tax, enterprise income tax, etc.

房地产行业涉及的税种主要有营业税、土地增值税、企业所得税等。

10·The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.

第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。