最近,财政部、国家税务总局联合发出通知,对调味品、豆制品、酱菜和饲料加工企业,减半征收所得税,对学生快餐免征企业所得税。此规定已从1998年1月1日起施行。调味品等行业属于微利行业,国家在“八五”期间对调味品行业实行政策倾斜,减半征收所得税,对促进这一行业发展起到了一定的积极作用。但这一优惠 Recently, the Ministry of Finance and the State Administration of Taxation jointly issued a circular to halve the income tax on condiments, soy products, pickles and feedstuff processing enterprises and exempt students’ fast food from enterprise income tax. This provision has been effective from January 1, 1998. Condiments and other industries belong to the meager profit industry, the state during the “85” during the implementation of the condiment industry policy tilt, halved income tax, to promote the development of this industry has played a positive role. But this offer