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四、税收优惠国家对重点扶持和鼓励发展的产业和项目,给予企业所得税优惠。企业的下列收入为免税收入:(一)国债利息收入;(二)符合条件的居民企业之间的股息、红利等权益性
Fourth, the tax incentives The state key support and encourage the development of industries and projects, give corporate income tax incentives. The following incomes of enterprises are tax-exempt income: (1) Interest income from national debt; (2) Rights and interests such as dividends and bonuses among resident enterprises that meet the requirements