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推动西部大开发的税收政策落实中央关于西部大开发战略决策,出台了相配套的税收优惠政策。为贯彻《国务院关于实施西部大开发若干政策措施的通知》及《国务院办公厅转发国务院西部开发办关于西部大开发若干政策实施意见的通知》精神,财政部、国家税务总局、海关总署联合下发了《关于西部大开发税收优惠政策问题的通知》。通知明确规定:1.对设在西部地区国家鼓励类产业的内资企业和外商投资企业,在2001年至2010年期间,减按15%
Tax policies to promote the development of the western region Implement the central government’s strategic decision on the development of the western region and issue preferential tax policies. In order to implement the “Notice of the State Council on Several Policy Measures for the Implementation of Western Development” and the “Circular of the State Council General Office Forwarding Western Development Office of the State Council on Opinions on Some Opinions on the Implementation of Western Development”, the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs jointly Issued a “Circular on Issues Concerning Tax Preferential Policies for the Western Development”. The circular clearly stipulates: 1. For domestic-funded enterprises and foreign-invested enterprises that are encouraged by the state in the western region, they should be deducted by 15% from 2001 to 2010,