China Orb, online Chinese to English dictionary with nearly 1 million entries and plenty of excellent examples. The pin yin and pronunciation sound of Chinese wrods are provided. China Orb includes a lot of Chinese professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb Chinese to English dictionary.

China Orb, online English to Chinese dictionary with more than 1 million entries and plenty of excellent examples. China Orb includes a lot of English professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb English to Chinese dictionary.

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获利年度
Simplified 获利年度
Traditional 穫利年度
Pin Yin
huo4 li4 nian2 du4
English
  • [Law] profit-making year
Examples:
1. (二)对经营期十年以上的生产性外商投资企业,从获利年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税。
Any enterprise with foreign investment of a production nature scheduled to operate for a period of not less than ten years shall, from the year beginning to make profit, be exempted from income tax in the first and second years and allowed a fifty percent reduction in the ghird to fifth years.
2. 对外商投资生产性企业,经营期在十年以上的,实行从获利年度起2年免征、3年减半征收企业所得税。
As to manufacturing enterprises with foreign investment with a term of more than 10 years, the business income tax will be exempted in the first two profit-making years and reduced by half in the ensuing three years.
3. 经营期在十年以上的,自获利年度起,第一年、二年,按其缴纳所得税地方留成部分全额奖励企业;第三年至第五年,按其缴纳所得税地方留成的50%励企业。
Domestically funded enterprises may enjoy full reward of the locally retained portion from the paid-in enterprise income tax in the first and second years; and50% reward in the third to fifth years from the profit-making year.
4. 自国内投资企业获利年度起,第一年、二年按其缴纳所得税地方留成部分全额奖励企业;第三年至第五年,按其缴纳所得税地方留成的50%励企业。
Domestically funded enterprises may enjoy full reward of the locally retained portion from the paid-in enterprise income tax in the first and second years; and50% reward of the locally retained portion from the paid-in enterprise income tax in the third and fifth years from the profit-making year.
5. 开始获利年度
First profit-making year
6. 认定为省级以上高新技术项目的,从开始获利年度起,五年内所得税地方留成部分的全额由开发区财政予以扶持。
For the enterprise recognized to be new and high technology project, from the year of making profit, all of the local profit from corporate income tax within5 years should be supported by the finance of the development zone.
7. 改组企业安置被改组企业原由在岗职工80%上的,自获利年度起第三年至第八年由本市受益财政按企业实交所得税地方留成50%励企业。
Reorganized enterprises that arrange80% of the former enterprise's workers on duty may enjoy50% reward of the locally retained portion from the paid-in enterprise income tax in the third to eighth years since the profit-making year.
8. 改组企业经营期在十以上的,自获利年度起第三年至第五年按企业实交所得税地方留成50%励企业。
Reorganized enterprises with an operating period of above15 years may enjoy50% reward of the locally retained portion from the paid-in enterprise income tax in the third to fifth years from the profit-making year.
9. 经营期限在10年以上的外商投资企业自获利年度起享受企业所得税“两免三减”的优惠待遇。
The enterprises scheduled to operate for ten years or longer may receive an exemption from enterprise income tax for the first two years and a50% reduction for the following three years.