日前,财政部、国家税务总局和海关总署联合签署了《关于西部大开发税收优惠政策问题的通知》（财税[2002]202号）,明确指出从2001年1月1日起,对西部大开发实行六项税收优惠政策,共涉及企业所得税、农业特产税、耕地占用税、关税和进口环节增值税五大税种。 在企业所得税方面,有三项规定: 一、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2001年至2010年期间,减按15％的税率征收企业所得税。所谓国家鼓励类产业的内资企业,是指以《当前国家 Recently, the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs jointly signed the “Circular on Issues Concerning the Preferential Taxation Policies on the Western Development” (Cai Shui [2002] No. 202), clearly pointing out that starting from January 1, 2001, The development and implementation of six preferential tax policies, involving a total of corporate income tax, agricultural specialties, farmland occupation tax, customs duties and import value-added tax five major taxes. There are three stipulations in the enterprise income tax: 1. For domestic-funded enterprises and foreign-invested enterprises that are encouraged by the state in the western region, the enterprise income tax will be levied at a reduced rate of 15% from 2001 to 2010. The so-called state-encouraged domestic-funded enterprises refers to "the current state