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为了贯彻《国务院关于鼓励外商投资的规定》中有关税收优惠政策,进一步改善深圳经济特区投资环境,鼓励外国、香港、澳门、台湾的公司、企业和其他经济组织或者个人在深圳经济特区举办中外合资经营企业、中外合作经营企业和外资企业,深圳市政府最近制定并公布了有关税收优惠政策的实施办法: 一、外商投资者将其从企业分得的利润汇出境外时,免缴汇出额的所得税。二、外商投资企业属产品出口企业的,按照国家规定减免企业所得税期满后,凡当年企业出口产品产值达到当年企业产品产值70%以上的,减按10%的税率缴纳企业所得税。三、外商投资企业属先进技术企业的,按照国家规定减免企业所得税期满后。可以延长三年减半缴纳企业所得税。在同一个年度内,外商投资企业既是先进技术企业又是
In order to implement the relevant preferential tax policies in the “Regulations of the State Council on Encouraging Foreign Investment”, further improve the investment environment in Shenzhen SEZ and encourage foreign companies, enterprises, other economic organizations or individuals in Hong Kong, Macao and Taiwan to hold joint ventures in Shenzhen SEZ Chinese-foreign cooperative ventures and foreign-funded enterprises, the Shenzhen Municipal Government recently formulated and promulgated the measures for the implementation of preferential taxation policies: 1. Foreign investors are exempt from remittance when remitting profits they get from the enterprises abroad Income tax. 2. When a foreign-invested enterprise is an export-oriented enterprise, after the expiration of the enterprise income tax relief provided by the state, where the output value of the enterprise’s exports reaches more than 70% of the output value of that year’s enterprise, the enterprise income tax shall be paid at a reduced rate of 10%. If a foreign-funded enterprise is an advanced technology enterprise, the enterprise shall be exempt from corporate income tax in accordance with the provisions of the state. Can be extended for three years by half to pay corporate income tax. In the same year, foreign-invested enterprises are both advanced technology enterprises as well