论文部分内容阅读
新闻界的朋友们、同志们: 深圳市人民政府于1992年5月29日,颁布了《深圳经济特区企业所得税计税标准的暂行规定》,并从1992年1月1日起施行。这是深圳经济特区深化税制改革的重大措施,对进一步完善特区的投资环境,加快改革开放步伐,促进特区经济的发展,具有重大的意义。为什么要制定特区企业所得税的计税标准,制定计税标准的指导思想和原则怎样,新规定与旧规定有何不同。这些问题,都是人们所关注和需要了解的。借今天这个机会,我向大家介绍一下情况,并对有关问题作点说明。
The friends and comrades in the press: On May 29, 1992, the Shenzhen Municipal People’s Government promulgated the Provisional Regulations on the Tax Rates for Enterprise Income Tax of Shenzhen Special Economic Zone and came into force on January 1, 1992. This is an important measure for Shenzhen Special Economic Zone to deepen the reform of the tax system and is of great significance to further improving the investment environment in the SAR, accelerating the pace of reform and opening up and promoting the economic development of the SAR. Why do we need to formulate the tax assessment standards for corporate income tax in the SAR and the guidelines and principles for setting tax standards? What is the difference between the new regulation and the old one? These problems are all people are concerned about and need to understand. Taking this opportunity today, I will brief you on the situation and give some explanations on the relevant issues.