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(1) A local income tax, for instance, was never considered.

(2) A local income tax would give councils the power to jeopardise Britain's belated conversion to a belief in low direct taxation.

(3) It would appear that the objection to local income tax is political rather than practical.

(4) The introduction of local income tax would allow local authorities to undermine the budgetary plans of the Chancellor of the Exchequer.

(5) Article 15 The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.

(6) For purposes of paragraph (1), any State or local income tax effect which is related to a Federal income tax effect shall be treated in the same manner as a Federal income tax effect.

(7) The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.

(8) Reduction or exemption of local income tax for special zone enterprises shall be decided upon by the people's governments of the special zones.

(9) Article 15 Income tax on enterprises and local income tax shall be computed on an annual basis and paid in advance in quarterly instalments.

(10) and the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.

(11) Local income tax shall be computed on the taxable income at the rate of three percent.

(12) After the first to profit[Sentencedict.com ], exemption from local income tax law of 2002.

(13) That inquiry, the most authoritative ever carried out, favoured a local income tax.

(14) The Government's argument is always based on how much it would cost to implement a local income tax system.

(15) The rates were incapable of bearing the burden in their view and they expressed cautious support for a local income tax.

(16) He and his party advanced the idea of a local income tax based on ability to pay.

(17) The Government are making a major error by dismissing local income tax out of hand.

(18) Other foreign investment enterprises with an annual profit of less than 1, 000,000 yuan will have their local income tax levy reduced by half.

(19) The interest on Treasuries is exempt from state and local income tax.

(20) Foreign invested enterprises in the Dalian region shall be exempt from local income tax for seven years after they begin to generate profits.

(21) Article 13. Foreign -- funded enterprises shall be exempted from local income tax.

(22) Article 8. All foreign-invested enterprises set up in Bengbu City shall be exempted from local income tax(3% rate).

(23) Enterprises with foreign investment in the development Zone shall be exempt from local income tax.

(24) Productive enterprises with foreign investment shall be exempt from local income tax.

(25) Unilever is entitled to withhold at source if required by any local income tax law or regulation.

(26) The findings indicated that after new enterprise obtained tax law implementation, various professions and the local income tax overall tax burden have the varying degree to drop.

(27) In addition to the income tax levied on foreign enterprises in accordance with the provisions of the preceding article a local income tax of 10 per cent of the same taxable income shall be levied.

(28) Article 2. Enterprises invested by foreign business people shall all be exempt from local income tax.

(29) Foreign invested enterprises in the Dalian region are exempt from local income tax for seven years after they begin to generate profits .