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.
Article 122 the interest as mentioned in article 48 of the eit law shall be calculated under the benchmark interest rate for renminbi loans for the same period in the tax years to which the taxes due and the made-up taxes are attributable as published by the people 's bank of china plus 5 percentage points .
