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根据《中华人民共和国企业所得税暂行条例》中规定的原则,对原企业所得税优惠政策中,属于政策性强,影响面大,有利于经济发展和维护社会安定的,经国务院同意,可以继续执行 现通知如下: 一、经税务机关审核,符合下列条件的企业,可按下述规定给予减税和免税优惠: (一)国务院批准的高新技术产业开发区的高新技术企业,减按15％的税率征收所得税;新办的高新技术企业自投产年度起免征所得税两年。是指:
According to the principle stipulated in the “Provisional Regulations of Enterprise Income Tax of the People’s Republic of China”, the preferential policies for the former enterprise income tax belong to the policy-oriented and influential areas that are conducive to economic development and social stability. With the consent of the State Council, the existing The notice is as follows: 1. Enterprises that have been examined and approved by the tax authorities and meet the following conditions may be granted tax concessions and duty-free concessions in accordance with the following provisions: (1) High and new technology enterprises approved by the State Council for hi-tech industrial development zones shall be subject to a tax rate of 15% Income tax will be levied; new high-tech enterprises will be exempt from income tax for two years from the year of commencement of production. Refers to: