Article 70 the " other expenses that should be treated as long-term amortizations " as used in article 13 of the eit law shall be amortized by installments as expenses for long-term amortization for no less than three years as of the next month after the expense is incurred .
For vat return through refund upon collection policy by software manufacturing enterprises , if it is used by the enterprise to research and develop software products , and expand reproduction , the tax refund income will not be included in taxable income and is exempted from eit .
But , partly because it would take too long for a new university to establish credibility and partly because eu governments all wanted it to be on their territory , the eit will not have a campus that could become the centre of a high-tech cluster , as stanford is for silicon valley .
China 's state administration of taxation ( sat ) decided to cancel the enterprise income tax ( eit ) offsetting and exemption policy on the investment with the domestically manufactured equipment purchased by enterprises .
国家税务总局发布通知,决定停止执行企业购买国产设备投资抵免企业所得税的政策。
Article 104 the term " payor " as used in article 37 of the eit law is an entity or individual that directly bears the obligation to make relevant payments to a non-resident enterprise under the provisions of law or stipulations of a contract .
Different excitation mechanism can change the position of the eit .
不同的激发方式可改变电磁感应透明的位置。
Sat 's circular on relevant issues regarding eit reduction and exemption for income from technology transfers .
关于技术转让所得减免企业所得税有关问题的通。
Article 11 the term " liquidation income " as used in article 55 of the eit law refers to the amount of total cashable values or transaction price less the net value of assets , liquidation expenses , and other relevant taxes and expenditures , etc.