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为了鼓励企业用税后留利进行设备更新,技术改造,发展生产,贯彻国务院国发[1986]103号《关于深化企业改革,增强企业活力的若干规定》中关于“企业用税后留利进行生产性投资所增加的利润,按40%的税率征收所得税”的政策精神,经与税务总局共同研究,现对有关财务税收问题作出如下规定: 一、工业部门及其他非工业部门所属按55%的比例税率征收国营企业所得税的国营大中型生产性企业(交通运输企业视同生产性企业),用税后留利进行生产性投资项目所增加的利润,可享受按40%税率征收所得税,免
In order to encourage enterprises to use profits after tax to carry out equipment renewal, technological innovation and development of production, the State Council issued Guofa [1986] No. 103 “Several Provisions on Deepening Enterprise Reform and Enhancing the Vitality of Enterprises” To increase the profits of productive investment, the income tax should be levied at the rate of 40%. "With the joint study with the State Administration of Taxation, the following provisions have been made on the financial and taxation issues: 1. The industrial sector and other non-industrial sectors are subject to 55% of the state tax rate of state-owned enterprise income tax levied state-owned large and medium-sized manufacturing enterprises (transport enterprises as productive enterprises), after-tax profits for productive investment projects to increase profits, enjoy 40% tax rate income tax , Free