国家财政部与税务总局日前公布了企业所得税新政策。有:国务院批准的高新技术企业,按15%的税率征收所得税。新办的高新技术产业自投产年度起免征所得税两年。对第三产业企业按产业政策在一定期限内减征或免征所得税。企业利用废水、废气、废渣等废弃物为主要原料进行生产,可在5年内减征或免征所得税。企业、事业单位进行技术转让,以及在技术转让过程中发生的与技术转让有关 State Department of Finance and State Administration of Taxation recently announced a new corporate income tax policy. There are: High-tech enterprises approved by the State Council and income tax levied at the rate of 15%. The newly established high-tech industries will be exempt from income tax for two years from the year of commencement of production. The tertiary industry enterprises shall be exempted or exempt from income tax within a certain period according to industrial policies. Enterprises using waste water, waste gas, waste and other wastes as the main raw material for production, may be reduced within 5 years or exempt from income tax. Enterprises, institutions for technology transfer, as well as in the transfer of technology and technology transfer occurred