As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reducedtaxrate of 15%.
国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
2
Once authorized by the government, a high-tech company can enjoy a reducedtaxrate at 15% in paying corporate income tax since its first day of operation.
高薪技术企业一经认定，自开办之日起享受企业所得税减按15%税率征收。
3
Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reducedtaxrate of 20%.