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企业优惠政策高新技术企业减按15%税率征收所得税,企业出口产品的产值达到当年总产值40%以上的,减按10%税率征收所得税。高新技术企业自开办之日起,三年内免征所得税;第四年至第六年可按前项规定的税率减按7.5%征收所得税。从事软件开发、生产的高新技术企业,对其增值税实际税负超过3%的部分,实行即征即退优惠政策。其实际发放的工资总额,在计算应纳税所
Preferential policies for enterprises High and new technology enterprises shall be levied income tax at the rate of 15%, and if the output value of their export products reaches more than 40% of the total output value of the current year, the income tax shall be levied at the rate of 10%. High-tech enterprises shall be exempt from income tax within three years from the day they are set up; and the income tax may be levied at a rate of 7.5% from the fourth to the sixth year according to the provisions of the preceding paragraph. Engaged in software development and production of high-tech enterprises, the actual tax burden on VAT more than 3% of the part, the implementation of the preferential tax refund policy. The actual payment of the total amount of wages, the calculation of tax office