《涉外税务》编辑部 :我公司是中外合资企业 ,于９１年４月成立 ,企业所得税享受二免三减半政策 ,现在处减半期内 ,税率为１２ %。去年末 ,外方企业将公司的分配利润又用于投资新办中外合资企业 ,经营期限２０年。目前 ,新办中外合资企业验资结束 ,正在办理领取营业执照正本 , “Foreign-related Taxation” Editorial Department: Our company is a Sino-foreign joint venture, established in April, 91. The corporate income tax enjoys the policy of two-year exemption and three-year reduction. Now, the tax rate is 12% within half the period. At the end of last year, foreign-owned enterprises, in turn, used the distribution of profits of the company to invest in new Sino-foreign joint ventures with a term of operation of 20 years. At present, the newly-established Sino-foreign joint venture capital verification is over, is handling the receipt of the original business license,