三亚惠民人力资源网:麻烦大家帮我翻译一下，非常感谢！

有什么不太顺的你再修改一下

1, 2006-2007 is the period for preparatory work;
2, Regard income tax rate of project company as 15%, and preferential policy that can enjoy from profit-making year " exempting , 2 making a reduction of 3 " prerequisites. 2008-2009 enter profit-making year such as tax already, tax holidays, should receive income tax 0. Pay the corporate income tax since 2010, enjoy three years and is reduced by half tax allowance , tax rates are 7.5% (excluding the local income tax).

According to described above to calculate, project this turn round that year can realize , make profitsing formally, and the profit rate shows a tendency to rise steadily.

4.5 Tax allowance
According to this project property and alloted time of management, such as succeed in , import foreign capital, project Company can enjoy productive foreign-investment enterprise favourable in deductions and exemptions of " blow , exempt , two reduce three profit-making year ". Meanwhile, for instance, the registered place is for Guangzhou economic and technological development zone or the Milky Way new and high technology garden (must possess the qualification of new high-tech enterprise), can enjoy the advantage of 15% of the corporate income tax tax rate.

4.6 The borrowed money is repaid
The fund-raising of this project is shareholder's capital input, wouldn't consider the borrowed money is repaid and fund cost question.

4.7 Investment repayment analysis
1)Returns on investment
Pretax returns on investment =Average amount of profit / total investment of 2008-2010 year
=36.2%
The remarks:
*Do not consider the period for preparatory work
*With 2008-2010 average profit for three year being as invest in average year reference value of the income while being whole.
*Do not consider the income tax influences

2)Payback period of investment
Including the payback period of investment in period for preparatory work =5.2
Excluding the payback period of investment in period for preparatory work =3.2

1, 2006-2007 for prepares for construction the time; 2, take the item company income tax tax rate as 15%, and can enjoy from makes a profit the year " exempts two reduces three " the preferential benefit policy is the premise. 2008-2009 although has entered the tax affairs makes a profit the year, but is the tax-free time, therefore the due payment income tax is 0. Starts from 2010 to pay the enterprise income tax, enjoys three years reduces half tax revenue preferential benefit, the tax rate is 7.5% (does not contain place income tax). According to above surveys, this item same year mays then in the official revolution to realize the profit, and the profit margin assumes the steady rise tendency. 4.5 tax revenues preferential benefits act according to this item nature and the management deadline, if the success introduction foreign capital, the item company may enjoy the production foreign investment enterprise " makes a profit the year gets up exempts two reduces three " reduces the preferential benefit. At the same time, if the registration place (must have high new technical enterprise qualifications) for the Guangzhou economic development zone or the Milky Way high new technology garden area, may enjoy 15% enterprise income tax 优惠税率. 4.6 loans 偿 repay principal the item finance the way put for the shareholder capital, temporarily does not consider the loan repays with the fund cost question. 4.7 investments repayments analyze 1) invest before the profit margin tax invest the profit margin =2008-2010 annual mean profit volume / gross assets =36.2% prepare the note: * Does not consider prepares for construction the time * 平均利润 takes the entire investment average year income by 2008-2010 three years the reference value. * Does not consider the income tax affects 2) invests the recycling time includes prepares for construction time the investment recycling time =5.2 year does not include prepares for construction time the investment recycling time =3.2 year

用工具

1 2006-2007 for raise to set up the period;
2, take the item company income tax tax rate as 15%, and can enjoy the special policy of" do not need two reduce three" to have is a premise since year of accrual.2008-2009 although have already entered the tax administration accrual for year, in order to be free of tax the period, past should income tax of Hand over is 0.Have pay since 2010 the business enterprise income tax, enjoy three years to reduce the half revenue from tax special discount, tax rate for 7.5%.( not income tax with place)

According to above-mentioned measure to calculate, this item can immediately carry out the earnings in formal operation that year, and the profit margin present to rule high the trend.

4.5 Revenue from tax special discount
According to this item property and the management term, such as succeed to usher in the foreign capital, the item company can enjoy to produce the outside company of sex the investment business enterprise" accrual does not need from year two reduce three" reduces to do not need the special discount.At the same time, such as register the location as the area( must have high new the technique business enterprise qualifications) that economic technique in Guangzhou develops the area or a new technique park with high river, can enjoy 15% special tax rate of business enterprise income tax.

4.6 Borrow funds the liquidation
The money raising method of this item throws in for the shareholder capital, taking no account of to borrow funds the liquidation and funds cost problems temporary.

4.7 Invest the repay analysis
1) the investment profit margin
The tax invested the profit margin before= the average profits sum of 2008-2010 years/ the investment total amount
=36.2%
Remarks:
* Take no account of to raise to set up the period
* Be the whole reference value that invests the average year income with 2008-2010 three years of average profits.
* Take no account of the income tax influence

2) investment recovery period
Include to raise the investment recovery period of set up the period=5.2 years
Don't include to raise the investment recovery period of set up the period=3.2 year

如果不满意，还是请笑纳！
1,2006-2007 set up the term for the 筹 ;
2, with the item corporate income tax rate of duty for 15%, the amalgamation is able to enjoy from the yielding year vesication “ free two mitigation three" of special policy is for the hypothesis.2008-2009 although have already entered the tax administration yielding the year , but for the tax holiday, should be so 纳 taxes on income for 0.From 2010 year beginnings pay the enterprise taxes on income, and enjoy three year mitigation quasi tax preferences, rate of duty for 7.5%.( the anti include the local taxes on income)

Calculate according to the above 测 , and the aetioporphyrin item is in the formal transportation that year to can immediately realize in the black, and the rate of profit report to rule high the trend.

4.5 Tax preferences
According to the aetioporphyrin item property the sum operate the term, if win the introduction of foreign capital, item syndicate can enjoy to produce the sex exoenzyme the company investment the enterprise “ the yielding the year vesication the free two mitigation three" of allowance special discount.At the same time, such as the book location for the beneficial tariff for enterprise taxes on income for ward( the beard have the higher - new techniques enterprise the qualification) in river higher - new techniques park, can enjoying 15% of economic technological development ward in Guangzhou or day.

4.6 Borrowing reimbursement
The money raising method of the aetioporphyrin item is for the shareholders capital input, temporary take no account of the borrowing reimbursement the sum coffers cost the subject.

4.7 The investment repays the analyse
1) investment rate of profit
Tariff front investment rate of profit=2008-2010 average profit of yearses are frontal/ investment aggregate
=36.2%
Remarks:
* take no account of the 筹 to set up the term
* with 2008-2010 three average year yield of whole investment of average profit feasance that 参s that years test number.
* take no account of the taxes on income effect

2) investment recovery term
The 筹 that include the investment recovery set ups the term term=5.2 year
The 筹 that anti include investment recovery set ups the term term=3.2 year

1 and 2006-2007 for raise to set up the period;
2, take the item company income tax tax rate as 15%, and can enjoy the special policy of" do not need two reduce three" to have is a premise since year of accrual.2008-2009 although have already entered the tax administration accrual for year, in order to be free of tax the period, past should income tax of 纳 is 0.Have pay since 2010 the business enterprise income tax, enjoy three years to reduce the half revenue from tax special discount, tax rate for 7.5%.( not income tax with place)

According to above-mentioned measure to calculate, this item can immediately carry out the earnings in formal operation that year, and the profit margin present to rule high the trend.

4.5 Revenue from tax special discount
According to this item property and the management term, such as succeed to usher in the foreign capital, the item company can enjoy to produce the outside company of sex the investment business enterprise" accrual does not need from year two reduce three" reduces to do not need the special discount.At the same time, such as register the location as the area( must have high new the technique business enterprise qualifications) that economic technique in Guangzhou develops the area or a new technique park with high river, can enjoy 15% special tax rate of business enterprise income tax.

4.6 Borrow funds the liquidation
The money raising method of this item throws in for the shareholder capital, taking no account of to borrow funds the liquidation and funds cost problems temporary.

4.7 Invest the repay analysis
1) the investment profit margin
The tax invested the profit margin before= the average profits sum of 2008-2010 years/ the investment total amount
=36.2%
Remarks:
* Take no account of to raise to set up the period
* Be the whole reference value that invests the average year income with 2008-2010 three years of average profits.
* Take no account of the income tax influence

2) investment recovery period
Include to raise the investment recovery period of set up the period=5.2 years
Don't include to raise the investment recovery period of set up the period=3.2 years