为体现国家对西部地区的重点支持,国务院日前发出《关于实施西部大开发若干政策措施的通知》,出台了实施西部大开发的若干政策措施,其中明确了有关税收优惠政策。 通知规定,对设在西部地区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％的税率征收的企业所得税。民族自治地方的企业经省级人民政府批准,可以定期减征或免征企业所得税。对在西部地区新办交通、电力、水利、邮政、广播电视等的企业,企业所得税实行两年免征、三年减半征收政策 对为保护生态环境,退耕还生态林、草产出的农业特产品收入,在10年内免征农业特产税对西部地区国道、省道建设用地比照铁路、民航用地免征耕地占用 In order to embody the state’s key support to the western region, the State Council recently issued the “Circular on Several Policy Measures for the Implementation of Western Development,” promulgating certain policies and measures for implementing the large-scale development of the western region, which set forth the relevant tax preferential policies. The circular stipulates that for domestic-funded enterprises and foreign-invested enterprises located in the encouraged industries in the western region, the enterprise income tax levied at a rate of 15% shall be deducted within a certain period of time. With the approval of the provincial people’s government, enterprises in ethnic autonomous areas may regularly reduce or exempt enterprise income tax. Enterprises newly established in the western region such as transportation, electricity, water conservancy, postal service and radio and television will be exempted from tax for two years and exempted from taxation for three years. For the protection of the ecological environment, returning farmland to ecological forest and agriculture Income from special products exempted from special agricultural products tax within 10 years Compared with the land for the construction of state roads and provincial highways in the western region, the occupation of cultivated land is exempted from the use of railways and civil aviation land