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国务院关于实施企业所得税过渡优惠政策的通知          【字体:
 

国务院关于实施企业所得税过渡优惠政策的通知

作者:佚名    文章来源:不详    点击数:    更新时间:2008-5-18     


2〕159号、国函〔1992〕179号、国函〔1992〕180号、国函〔1992〕181号、国函〔1993〕3号等)  <westbank> Replies of the State Council on Shanghai Waigaoqiao, Tianjin Port, Shenzhen Futian, Shenzhen Shaotoujiao, Dalian, Guangzhou, Xiamen Xiangyu, Zhangjiagang, Haikou, Qingdao, Ningbo, Fuzhou, Shantou, Zhuhai and Shenzhen Yantian Bonded Areas (Guo Han [1991] No.26, Guo Han [1991] No. 32, Guo Han [1992] No.43, Guo Han [1992] No.44, Guo Han [1992] No.148 Guo Han [1992]  No.150, Guo Han [1992] No.159, Guo Han [1992] No.179, Guo Han 0 [1992] No.18, Guo Han [1992] No.181, and Guo Han [1993]  No.3)
生产性外商投资企业,减按15%的税率征收企业所得税。 <westbank> Productive foreign-invested enterprises shall be subject to the enterprise income tax at the reduced rate of 15%.
7 《国务院关于在福建省沿海地区设立台商投资区的批复》(国函〔1989〕35号)  <westbank> Reply of the State Council on the Establishment of Taiwan Businessmen Investment Areas in the Coastal Areas of Fujian Province (Guo Han [1989]  No. 35).
厦门台商投资区内设立的台商投资企业,减按15%税率征收企业所得税; <westbank> The enterprises invested and set up by Taiwan businessmen in Xiamen Taiwan Businessmen Investment Area shall be involved in the enterprise income tax at the reduced rate of 15%.
福州台商投资区内设立的生产性台商投资企业,减按15%税率征收企业所得税,非生产性台资企业,减按24%税率征收企业所得税。 <westbank> The productive enterprises invested and set up in Fuzhou Taiwan Businessmen Investment Area shall be subject to the enterprise income tax at the reduced rate of 15% and non-productive Taiwan-funded enterprises shall be subject to the enterprise income tax at the reduced rate of 24%.
国务院关于进一步对外开放南宁、重庆、黄石、长江三峡经济开放区、北京等城市的通知(国函〔1992〕62号、国函〔1992〕93号、国函〔1993〕19号、国函〔1994〕92号、国函〔1995〕16号)  <westbank> Notification of the State Council on Further Opening Nanning, Chongqing, Huangshi, Yangtze Three Gorges Economic Development Zone, Beijing and other cities (Guo Han [1992] No. 62, Guo Han [1992]  No. 93, Guo Han [1993]  No. 19, Guo Han [1994]  No. 92 , Guo Han [1995]  No. 16)
省会(首府)城市及沿江开放城市从事下列项目的生产性外资企业,减按15%的税率征收企业所得税:技术密集、知识密集型的项目;外商投资在3000万美元以上,回收投资时间长的项目;能源、交通、港口建设的项目。 <westbank> The productive foreign-invested enterprises set up in capital cities and open riparian cities and engaged in the following projects shall be subject to the enterprise income tax at the reduced rate of 15%: the technology intensive and knowledge intensive projects; projects with more than 30 million US dollars of foreign investment and a long period for recovery of the investment; and projects of energy, traffic and port construction.
《国务院关于开发建设苏州工业园区有关问题的批复》(国函〔1994〕9号)  <westbank> Reply of the State Council on the Development and Construction of Suzhou Industrial Park (Guo Han  [1994]  No. 9)
在苏州工业园区设立的生产性外商投资企业,减按15%税率征收企业所得税。 <westbank> The productive foreign-invested enterprises set up in Suzhou Industrial Park shall be subject to the enterprise income tax at the reduced rate of 15%.
《国务院关于扩大外商投资企业从事能源交通基础设施项目税收优惠规定适用范围的通知》(国发(1999)13号)  <westbank> Notification of the State Council on Expanding the Scope of Application of the Preferential Tax Provision to Foreign-invested Enterprises Engaged in Infrastructure Projects of Energy and Traffic (No. 13 [1999] of the State Council)
自1999年1月1日起,将外资税法实施细则第七十三条第一款第(一)项第3目关于从事能源、交通基础设施建设的生产性外商投资企业,减按15%征收企业所得税的规定扩大到全国。 <westbank> As of January 1, 1999, the provision in Article 73 (1) (a) (i) of the Detailed Rules for the Law of the People's Republic of China on the Income Tax for foreign-invested Enterprises and Foreign Enterprises, which productive foreign-invested enterprises engaged in infrastructure construction of energy and traffic shall be subject to the enterprise income tax at the reduced rate of 15%, shall be appropriate throughout the country.
《广东省经济特区条例》(1980年8月26日第五届全国人民代表大会常务委员会第十五次会议批准施行)  <westbank> Regulation on Special Economic Zones of Guangdong Province (Adopted at the 15th Session of the Standing Committee of the Fifth National People's Congress on August 26, 1980)
广东省深圳、珠海、汕头经济特区的企业所得税率为15%。 <westbank> The enterprise income tax rate for Shenzhen, Zhuhai and Shantou Special Economic Zones of Guangdong Province shall be 15%.
《对福建省关于建设厦门经济特区的批复》(〔80〕国函字88号)  <westbank> Reply to Fujian Province on the Construction of Xiamen Special Economic Zone (Guo Han  [80] No. 88)
厦门经济特区所得税率按15%执行。 <westbank> The enterprise income tax rate for Xiamen Special Economic Zone shall be 15%.
《国务院关于鼓励投资开发海南岛的规定》(国发〔1988〕26号)  <westbank> Provisions of the State Council on Encouraging Investments to the Development of Hainan Island (No. 26 [1988] of the State Council)
在海南岛举办的企业(国家银行和保险公司除外),从事生产、经营所得税和其他所得,均按15%的税率征收企业所得税。 <westbank> All incomes from production and operation by enterprises (except for state banks and insurance companies) set up in Hainan Island shall be subject to the enterprise income tax at the rate of 15%.
《中华人民共和国外商投资企业和外国企业所得税法》第七条第二款  <westbank> Article 7 (2) of the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业,减按24%的税率征收企业所得税。 <westbank> The foreign-invested enterprises set up in open coastal economic areas, or in the old areas of the cities where the special economic zones or the economic and technological development zones are placed shall be subject to the enterprise income tax at the reduced rate of 24%.
《国务院关于试办国家旅游度假区有关问题的通知》(国发〔1992〕46号)  <westbank> Notification of the State Council on the Pilot Project for National Tourist Vacation Areas (No. 46, 1992 of the State Council)
国家旅游度假区内的外商投资企业,减按24%税率征收企业所得税。 <westbank> The foreign-invested enterprises in the national tourist vacation areas shall be subject to the enterprise income tax at the reduced rate of 24%.
国务院关于进一步对外开放黑河、伊宁、凭祥、二连浩特市等边境城市的通知(国函〔1992〕21号、国函〔1992〕61号、国函〔1992〕62号、国函〔1992〕94号)  <westbank> Notifications of the State Council on further opening border cities of Heihe, Yining, Pingxiang, Erlianhot (Guo Han [1992] No. 21, Guo Han[1992] No. 61, Guo Han [1992] No. 62, Guo Han  [1992] No. 94)
沿边开放城市的生产性外商投资企业,减按24%税率征收企业所得税。 <westbank> The productive foreign-invested enterprises in open border cities shall be subject to the enterprise income tax at the reduced tax rate of 24%
17 《国务院关于进一步对外开放南宁、昆明市及凭祥等五个边境城镇的通知(国函〔1992〕62号)  <westbank> Notification of the State Council on Further Opening Nanning, Kunming, Pingxiang and Other Two Border Cities and Towns (Guo Han [1992] No. 62)
允许凭祥、东兴、畹町、瑞丽、河口五市(县、镇)在具备条件的市(县、镇)兴办边境经济合作区,对边境经济合作区内以出口为主的生产性内联企业,减按24%的税率征收。 <westbank> Pingxiang, Dongxing, Wanting, Ruili and Hekou (5 cities, counties or towns) are agreed to set up border economic cooperation zones in qualified cities (counties and towns) and the productive inland associated enterprises set up in the border economic cooperation zones and mainly engaged in export shall be subject to the reduced tax rate of 24%.
18 国务院关于进一步对外开放南宁、重庆、黄石、长江三峡经济开放区、北京等城市的通知(国函〔1992〕  62号、国函〔1992〕93号、国函〔1993〕19号、国函〔1994〕92号、国函〔1995〕16号)  <westbank> Notifications of the State Council on further opening Nanning, Chongqing, Huangshi and Yangtze Three Gorges Open Economic Zones, Beijing and other cities (Guo Han  [1992] No. 62, Guo Han [1992] No. 93, Guo Han  [1993] No. 19, [1994] No. 92, Guo Han [1995] No. 16)
省会(首府)城市及沿江开放城市的生产性外商投资企业,减按24%税率征收企业所得税。 <westbank> The productive foreign-invested enterprises in capital cities and open riparian cities shall be subject to the enterprise income tax at the reduced tax rate of 24%.
《中华人民共和国外商投资企业和外国企业所得税法》第八条第一款  <westbank> Article 8 (1) of the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises
对生产性外商投资企业,经营期在十年以上的,从开始获利的年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税。 <westbank> A productive foreign-invested enterprise with the operation period of 10 years or longer shall, as of the year when it begins to make profits, be free from the enterprise income tax for the first two years and be subject to the half-reduced enterprise income tax from the third to the fifth year.
《中华人民共和国外商投资企业和外国企业所得税法实施细则》第七十五条第一款第一项  <westbank> Article 75 (1) (a) of the Detailed Rules for the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises
从事港口码头建设的中外合资经营企业,经营期在15年以上的,经企业申请,所在地的省、自治区、直辖市税务机关批准,从开始获利的年度起,第一年至第五年免征企业所得税,第六年至第十年减半征收企业所得税。 <westbank> A Sino-foreign equity joint venture engaged in the port and dock construction and with the operation period of 15 years or longer may, upon approval of its application by the tax organ of the province, autonomous region or municipality directly under the Central Government where it is located, enjoy exemption from the enterprise income tax from the first profit-making year to the fifth year, and reduction in enterprise income tax by half from the sixth to the tenth year.
《中华人民共和国外商投资企业和外国企业所得税法实施细则》第七十五条第一款第二项  <westbank> Article 75 (1) (b) of the Detailed Rules for the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises
在海南经济特区设立的从事机场、港口、码头、铁路、公路、电站、煤矿、水利等基础设施项目的外商投资企业和从事农业开发经营的外商投资企业,经营期在15年以上的,经企业申请,海南省税务机关批准,从开始获利的年度起,第一年至第五年免征企业所得税,第六年至第十年减半征收企业所得税。 <westbank> A foreign-invested enterprise set up in Hainan Special Economic Zone and engaged in the construction of such infrastructure projects as airport, port, dock, railway, highway, power station, coal mine, water conservancy, etc., or in the

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