求助：企业所得税相关内容 英文翻译

Corporate income tax in the People's Republic of China refers to all enterprises (not including foreign-invested enterprises and foreign enterprises), comes from China on its production operations inside and outside the proceeds and other proceeds of a tax levy. The current system of corporate income tax revenue in the organization, the promotion of economic growth, macro-control and so on, have produced positive results. However, it should be realized that China's economic and social situation has changed a lot, if they continue to practice by domestic funds, the foreign-funded enterprises is divided into two sets of tax laws, the main market has been difficult to adapt to the new situation diversification, which is bound to affect a uniform, standardized, fair competition the establishment of a market environment.
　 　 The promulgation and implementation of the new tax law is China's tax revenue will no doubt be the rule of law in the process of building a major event is needed to adapt to the development of China's socialist market economy an important milestone, the market is a sign of economic maturity. The draft law on corporate income tax realization of the domestic funds, foreign-funded enterprises apply unified enterprise income tax law, unity and appropriately reduced enterprise income tax rate, unify and standardize the pre-tax deduction methods and standards, preferential tax policies, the establishment of an "industrial-based, regional concessions for the fu "in the new tax incentives system. Both realize, the tax burden of foreign-funded enterprises or equal to guide the flow of funds, the adjustment of the industrial structure and the achievement of balanced regional development will have an important impact, enterprises will actively promote equal competition environment for the formation of tax laws.

关键词:
企业所得税Corporate income tax
双轨制The two-track system;
统一Unity;
优惠政策Preferential policies;
税基管理The tax base management