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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 .

第一百零四条企业所得税法第三十七条所称支付人，是指依照有关法律规定或者合同约定对非居民企业直接负有支付相关款项义务的单位或者个人。

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.

第十一条企业所得税法第五十五条所称清算所得，是指企业的全部资产可变现价值或者交易价格减除资产净值、清算费用以及相关税费等后的余额。

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 .

第一百二十二条企业所得税法第四十八条所称利息，应当按照税款所属纳税年度中国人民银行公布的与补税期间同期的人民币贷款基准利率加5个百分点计算。