论文部分内容阅读
国务院近期决定,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3年内,可以按15％的税率征收企业所得税。这项优惠政策从2000年1月1日起执行。 国务院税务局目前就此发生通知规定,在本项税收优惠期间,企业同时被确认为产品出口企业且当年出口产值占到总产值70％以上的,可再依照有关规定减半征收企业所得税,但减半后的税率不得低于10％。
The State Council recently decided that for state-encouraged foreign-funded enterprises located in the central and western regions, the enterprise income tax may be levied at a rate of 15% within three years after the expiry of the current tax preferential policies. This preferential policy from January 1, 2000 implementation date. At present, the Inland Revenue Department of the State Council has notified that in the period of this tax concession, if an enterprise is also recognized as an exporter and its export value accounts for more than 70% of its total output value, the enterprise income tax may be reduced by half according to the relevant provisions, After half the tax rate of not less than 10%.