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五、促进区域经济发展的税收政策 支持东北等老工业基地振兴的税收优惠政策。从2004年起,对东北老工业基地实行以下税收优惠政策:1.对部分企业历史形成、确实难以归还的历史欠税予以豁免。2.对资源开采衰竭期的矿山企业以及低丰度油田,适当降低资源税税额标准。3.对装备制造业、石油化工业、冶金工业、船舶制造业、汽车制造业、高新技术产业、军品工业和农产品加工业等行业,允许新购进机器设备所含增值税税金予以抵扣。4.实施提高固定资产折旧率和缩短无形资产摊销期限,扩大企业研发经费加计扣
V. Tax Policies to Promote Regional Economic Development Preferential tax policies to support the rejuvenation of old industrial bases in Northeast China. Since 2004, the following preferential tax policies have been put in place for the old industrial bases in the Northeast: 1. To exempt some of the historical arrears of taxpayers’ history, which are indeed difficult to return. 2. For resource-depleting mining enterprises and low-abundance oilfields, reduce resource tax standards. 3. Deduct VAT and VAT included in newly purchased machinery and equipment for industries such as equipment manufacturing, petrochemical industry, metallurgical industry, shipbuilding, automobile manufacturing, high-tech industry, military industry and agricultural products processing industry. 4. Implementation of higher fixed asset depreciation rates and shorten the period of amortization of intangible assets, expand corporate R & D funding plus deduction