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国家为鼓励高新技术产业的发展,颁布了许多优惠政策。如何正确使用这些政策,往往需要从整体上考虑。以下举两例说明。案例一:某企业所得税税率为33%。2000年取得一项科研成果,于2001年初与另一企业签订技术转让合同,约定服务期间为一年,合同价款50万元。当年该企业实现利润总额100万元,2001年的净利润为100-100×33%=67万元。如果进行一些调整,合同价款不变,而服务期间订为2年,
In order to encourage the development of high-tech industries, the state has promulgated many preferential policies. How to properly use these policies often needs to be considered as a whole. Here are two examples. Case 1: A corporate income tax rate of 33%. In 2000, a scientific research achievement was obtained. In early 2001, a technology transfer contract was signed with another enterprise. The agreed service period was one year, and the contract price was 500,000 yuan. That year the company achieved a total profit of 1 million yuan in 2001 net profit of 100-100 × 33% = 670,000 yuan. If you make some adjustments, the contract price unchanged, and service period set at 2 years,