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国家日前出台了支持西部大开发的税收优惠政策。国家税务总局政策法规司副司长杨伟元在中国东西部合作与投资贸易洽谈会上向中外客商介绍了这些政策。1.对设在西部地区国家鼓励类产业的内资企业和外商投资企业,在一定期限内,减按15%的税率征收企业所得税。2.在民族自治地方的企业,经省经人民政府批准,可以定期减征或免征企业所得税。3.对在西部地区新办交通、电力、水利、邮政、广播电视等的企业,企业所得税实行免征、3年减半征收的政策。4.在国家确定的革命老根据地、少数民族地区、边
Recently, the government introduced preferential tax policies for supporting the development of the western region. Yang Weiyuan, deputy director of the State Administration of Taxation’s policies and regulations, introduced these policies to Chinese and foreign businessmen at the China-East Cooperation and Investment and Trade Fair. 1. For domestic-funded enterprises and foreign-invested enterprises that are encouraged by the state in the western region, the enterprise income tax shall be levied at a reduced rate of 15% for a fixed period of time. 2. Enterprises in ethnic autonomous areas may, with the approval of the people’s government through provincial governments, regularly reduce or exempt enterprise income tax. 3. The policy of exempting the enterprise income tax and halving the levying of tax by 3 years for newly established enterprises in the western region such as transportation, electricity, water conservancy, postal service and radio and television. 4. In the revolutionary base areas identified by the state, ethnic minority areas and sides