business profit tax
英 [ˈbɪznəs ˈprɒfɪt tæks]
美 [ˈbɪznəs ˈprɑːfɪt tæks]
营业收益税；营业所得税
双语例句
- Where the respective business organizations mentioned in the preceding paragraph have losses and profits, tax shall be paid on the profit remaining after the offsetting of losses against profits according to the tax rate applicable to the profit-making business organization.
前款所说的各营业机构，有盈有亏，盈亏相抵后仍有利润的，应当按有盈利的营业机构所适用的税率纳税。 - 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] - Commission income derived by city commercial banks from dealing with treasury bonds business shall be counted into current profit and loss, and pay enterprise income tax in accordance with regulations.
城市商业银行因办理国库券业务而取得的手续费收入，应计入当期损益，按规定缴纳企业所得税。 - A business organization which incurs losses shall offset losses using profits of the subsequent year of the business organization; tax shall be paid on the profit remaining after the offsetting of such losses according to the tax rate applicable to the business organization;
发生亏损的营业机构，应当以该营业机构以后度的盈利弥补其亏损，弥补亏损后仍有利润的，再按该营业机构所适用的税率纳税； - 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。