The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 37 of the Business Mergers and Acquisitions Act.
八、依企业并购法第三十七条规定免徵营利事业所得税之所得额。
Business (profit) tax; corporate income tax [US]; corporation tax [UK]
营业(利润)税;公司所得税 [美国];公司税 [英国]
tax benefits from operating loss carry-forwards
从结转营业损失所得的减税利益
Taxable income = Profit of sales + profit from other operations + non-business income - non-business expenditure
应纳税所得额＝销货利润＋其它业务利润＋营业外收入＿营业外支出
business income versus taxable income
企业利润对课税所得
Final BT & EIT settlement for year 2001
2001年年末汇算清缴（营业税、所得税）
The sales tax is absorbed into the state income tax.
营业税被并入了个人所得税。
3.Application for the exemption of Business Tax ("BT") and Enterprise Income Tax ("EIT")
3、营业税、所得税征免界定
Operating Income- Operating Earnings before interest and taxes have been deducted. It is generally greater than net income.
营业收入–是指扣除贷款利息和税之前的营运所得。通常大于净收入。
The share of profits that investors in special zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax.
（三）区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
(3) The share of profits that investors in special zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax.
（三）特区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
(3) The share of profits that investors in development zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax.
（三）开发区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
"Where a fine of not more than Renminbi 1000 Yuan is imposed on an individual household engaged in industry and commerce or an entity or individual which conducts business operations without a business licence, the decision shall be made by the tax station concerned."
对个体工商户及未取得营业执照从事经营的单位、个人罚款额在一千元以下的，由税务所决定。
A Research on the Differences between Pre-Tax Accounting Income and Taxable Income of Business Enterprises
对企业税前利润与应纳税所得额差异的研究
XVIII. PREFERENTIAL INCOME TAX TREATMENT TO ENTERPRISES UTILIZING WASTE
十八、对废物利用企业优惠所得税待遇
Preferential income tax treatment to enterprises utilizing waste.
对废物利用企业优惠所得税待遇
Consult, what distinction does the value added tax of a company, business tax, income tax have?
请教，一个公司的增值税、营业税、所得税有什么区别？
Individual tax: 20% of the profit part, the renovation fee can take 10% of the tax free.
个人所得税：营利的20%，装修费占总房款的10%。
