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3月3日,科技部火炬中心在京召开国家级科技企业孵化器免税资格审核工作说明会。《财政部国家税务总局关于科技企业孵化器税收政策的通知》(财税[2013]117号,以下简称《通知》)于2013年12月31日发布,该《通知》不仅延续《财政部国家税务总局关于科技企业孵化器有关税收政策问题的通知》(财税[2007]121号)文件相关精神,并且对孵化器免税资格审核和免税的实施方式进行了修订,可操作性更强。
On March 3, the torch center of Ministry of Science and Technology held a briefing on duty-free qualification examination of state-owned technology incubators in Beijing. The Circular of the Ministry of Finance and the State Administration of Taxation on the Taxation Policy on High-tech Business Incubators (Cai Shui [2013] No. 117, hereinafter referred to as the “Notice”) was promulgated on December 31, 2013 and not only the "Notice of the State Administration of Taxation The Circular on Tax Policy Concerning S & T Business Incubators (Cai Shui [2007] No. 121), and revised the implementation of tax exemption qualification examination and tax exemption for incubators, making it more operational.