为了扩大吸收外资，鼓励外商向中西部地区投资，国务院办公厅 1999年 8月 20日下发的国办发 [1999]73号文件明确规定：“对设在中西部地区的国家鼓励类外商投资企业，在现行税收优惠政策执行期满后的三年内，可以减按 15％的税率征收企业所得税。”为了贯彻国务院办公厅上述规 In order to expand the absorption of foreign investment and encourage foreign investment in the central and western regions, the State Council issued the document No. [1999] 73 issued by the General Office of the State Council on August 20, 1999, clearly stipulating that: “For the encouraged foreign investment in the central and western regions In the three years after the expiration of the current preferential taxation policy, enterprises may deduct the enterprise income tax at the rate of 15%. ”In order to implement the above regulations of the General Office of the State Council