2003年3月,外国投资者大卫用分得的税后利润500万元,兴建了一家蔬菜加工企业,经营期限10年,产品全部出口,预计每年可实现利润300万元。经过税收筹划,大卫决定新建企业所需厂房以租赁经营的方式解决,而把主要资金投入购买国产设备。这个投资方案看似简单,但大卫却是巧妙策划过的,获取了多项税收优惠。 In March 2003, David, a foreign investor, used a profit after tax of 5 million yuan to build a vegetable processing enterprise with a business term of 10 years. All the products were exported and the estimated annual profit was 3 million yuan. After tax planning, David decided to build a new plant required by the leasing business to solve, and the main funds invested in the purchase of domestic equipment. This investment plan may seem simple, but David has cleverly planned, access to a number of tax incentives.