广州台商巍先生问:大陆对到中西部地区投资的台商有何税收优惠? 答:大陆最近决定,对设在中西部地区的国家鼓励类外商投资企业(包括台商投资企业),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。具体如下: 一、执行的地区范围 执行该项税收优惠政策的中西部地区是指:未按照大陆的《外商投资企业和外国企业所得税法》(简称税法)第七条的有关规定实行减低税率(包 TAIWAN TAIWAN, GUANGZHOU Question: What tax concessions are made by the mainland to Taiwanese businessmen investing in the central and western regions? A: The Mainland has recently decided that for state-encouraged foreign-invested enterprises (including Taiwanese-invested enterprises) located in the central and western regions, Within three years after the implementation of the current tax preferential policies expires, the enterprise income tax may be levied at a reduced rate of 15%. The details are as follows: I. Regional scope of implementation The central and western regions implementing the preferential taxation policy refer to the reduction of the tax rate in accordance with the relevant provisions of Article 7 of the “Foreign-Funded Enterprises and Foreign Enterprise Income Tax Law” (the “Tax Law”) of the Mainland package