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一、税款的减免 1.受奖企业共同适用的特权根据投资委员会规定,受奖企业从其获得效益的第一天起,免纳法人所得税3—8年。假如免税期间发生亏损,可在免税期满后5年内的任何时候,从纯利润中扣除亏损额。受奖企业的红利,在法人所得税免纳期间,可从受奖企业的免税额中扣除。投资委员会批准的工厂建设设备、生产设备的进口税及企业税予以免除。采用国产品时,免除该产品的国内企业税。投资委员会批准的原材
First, the tax relief 1. Prize-winning business common privileges According to the Investment Commission, the award-winning enterprises from the first day of its effectiveness, the corporate income tax exemption from 3-8 years. If there is a loss during the tax exemption period, the loss can be deducted from the net profit at any time within 5 years after the tax exemption expires. The bonus of the award-winning enterprise can be deducted from the allowance of the award-winning enterprise during the period of exemption from legal person income tax. The import tax and enterprise tax of factory construction equipment and production equipment approved by the Investment Committee shall be exempted. When using domestic products, the domestic enterprise tax for the product is exempted. Investment Committee approved raw materials