国家财政部和税务总局日前公布了企业所得税新政策：一、国务院批准的高新技术企业，按匕％的税率征收所得税，新办的高新技术产业自投产年度起免征所得税2年。二、对第三产业企业按产业政策在一定期限内减征或免征所得税，三、企业利用废水、废气、废渣等废弃物为主要原料进行 Recently, the State Ministry of Finance and State Administration of Taxation announced the new corporate income tax policy: 1. High-tech enterprises approved by the State Council will be subject to income tax at the rate of dagger%. The new high-tech industries will be exempt from income tax for two years from the year of commencement. Second, the tertiary industry enterprises shall be exempted or exempt from income tax within a certain period of time in accordance with the industrial policies; thirdly, enterprises shall make use of wastes such as waste water, waste gas and waste residue as the main raw materials