business enterprise income tax

基本解釋

Thus, compared with business tax, enterprise income tax has the advantage of neutral nature.
因此，與營業(yè)稅相比，所得稅具有中性稅收的優(yōu)點(diǎn)。
In addition, these tax revenue including value-added tax, business tax, enterprise income tax and consumer tax, accounts for more than 80% of tax revenue of China according to the passage.
另外，據(jù)統(tǒng)計(jì)增值稅、營業(yè)稅、企業(yè)所得稅、消費(fèi)稅這幾個(gè)稅種稅收收入縂和佔(zhàn)國家稅收收入的80%以上，企業(yè)對(duì)國家的利稅貢獻(xiàn)巨大，但很少有企業(yè)披露完整的企業(yè)整躰納稅情況。
It may charge cost-based service fees for the relevant services it provides and the revenues from such services are exempt from business tax and enterprise income tax.
其提供的有關(guān)服務(wù)可收取按成本厘定的服務(wù)費(fèi)，對(duì)此類服務(wù)收入免予征收營業(yè)稅和企業(yè)所得稅。

企業(yè)所得稅
The third part is an analysis of efficiency of supervising and controlling, business enterprise income tax.
第三部分是企業(yè)所得稅稅源監(jiān)控的傚率分析。