The specific issue is whether the FIE should treat its future tax rate as 25% (the statutory rate) or 15% (the N&HTES rate) for purposes of calculating its deferred tax assets and liabilities?
英
美
- 問(wèn)題是該外商投資企業(yè)在進(jìn)行遞延所得稅處理時(shí)是應該將其未來(lái)適用稅率確定為25%25 (法定稅率) 或15%25 (如果被認定為高新技術(shù)企業(yè)應適用的稅率)?