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 %的税率征收企业所得税 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 preferential taxation 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 shall be levied at a reduced rate of 15% for a fixed period of time