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为了贯彻中央关于实施沿海地区经济发展战略,更好地吸收外商投资,湛江市人民政府根据国家和广东省的有关法律,在税收政策上本着“税负从轻,优惠从宽,手续从简”的原则,制定了以下税收优惠政策: 1、在开发区内开办中外合资经营、中外合作经营、外商独资经营的生产性企业,从事生产、经营所得和其他所得,减按15％的税率征收企业所得税。其中,经营期在十年以上的,经市税务机关批准从开始获利的年度起,第一年和第二年免征所得税,第三年至第五年减半征收所得税。
In order to carry out the Central Government’s strategy of implementing economic development in the coastal areas and to better absorb foreign investment, Zhanjiang Municipal People’s Government, in line with the relevant laws of the country and Guangdong Province, adopts the principle of “light tax, favorable concessions and simple formalities” , The following preferential tax policies have been formulated: 1. The establishment of Sino-foreign joint ventures, Sino-foreign cooperative ventures and wholly foreign-owned manufacturing enterprises in the zone that engage in the production, operation and other income tax deductions at the rate of 15% Income tax. Among them, the operating period of more than 10 years, approved by the municipal tax authorities from the start of profit-making year, the first and second year exemption from income tax, the third year to the fifth year by 50% income tax.