With the background, this paper provides and realizes the design scheme for the tax audit management information system based on the tax audit criterion.
鉴于以上情况，本文提出了按照税务审计规范建立涉外税务审计信息系统的设计方案，并加以实现。
2
The legislation exempted these special-purpose companies from corporate income tax if certain criterion were met.
该法规定，那些特殊目的公司在满足特定条件的情况下可以免交企业所得税。
3
Familiar with foreign invested enterprise accounting criterion and the related tax affairs by laws and regulations.