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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 |
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作者：佚名 文章来源：不详 点击数： 更新时间：2008-5-18 |
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development and operation of agriculture, and with the operation period of 15 years or longer may, upon approval of its application by Hainan provincial tax organ, enjoy exemption from the enterprise income tax which begins to make profits from first 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三项 <westbank> Article 75 (1) (c) 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 在上海浦东新区设立的从事机场、港口、铁路、公路、电站等能源、交通建设项目的外商投资企业，经营期在15年以上的，经企业申请，上海市税务机关批准，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 foreign-invested enterprise set up in Shanghai Pudong New Area and engaged in the construction of such energy and transportation projects as airport, port, railway, highway and power station, etc. and with the operation period of 15 years or longer may, upon approval of its application by Shanghai municipal tax organ, enjoy exemption from enterprise income tax which begins to make profits from first year to the fifth year, and decrease 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四项 <westbank> Article 75 (1) (d) 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 在经济特区设立的从事服务性行业的外商投资企业，外商投资超过500万美元，经营期在十年以上的，经企业申请，经济特区税务机关批准，从开始获利的年度起，第一年免征企业所得税，第二年和第三年减半征收企业所得税。 <westbank> Once obtaining approval of its application by tax organ in the special economic zone, a foreign-invested enterprise set up in a special economic zone, embarked upon the service industry, with a foreign investment of US $ 5 million or more and with the operation period of 10 years or longer may enjoy exemption from enterprise income tax for the first profit-making year, and reduction in enterprise income tax by half for the second and third years. 《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六项 <westbank> Article 75 (1) (f) 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 在国务院确定的国家高新技术产业开发区设立的被认定为高新技术企业的中外合资经营企业，经营期在十年以上的，经企业申请，当地税务机关批准，从开始获利的年度起，第一年和第二年免征企业所得税。 <westbank> Once obtaining approval of its application by the local tax organ, a foreign-invested enterprise recognized as a high-tech enterprise set up in a high-tech industrial development zone approved by the State Council and with the operation period of 10 years or longer mayenjoy exemption from the enterprise income tax for the first two profit-making years. 《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六项 <westbank> Article 75 (1) (f) 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 《国务院关于〈北京市新技术产业开发试验区暂行条例〉的批复》（国函〔1988〕74号） <westbank> Reply of the State Council about the Interim Regulation on Beijing Pilot Zone for the Development of New Technology Industry (Guo Han [1988] No. 74) 设在北京市新技术产业开发试验区的外商投资企业，依照北京市新技术产业开发试验区的税收优惠规定执行。 <westbank> A Foreign-invested enterprise set up in Beijing Pilot Zone for the Development of New Technology Industry shall be subject to the preferential tax provisions treatments concerning Beijing Pilot Zone for the Development of New Technology Industry. 对试验区的新技术企业自开办之日起，三年内免征所得税。 <westbank> It shall, as of its date of establishment, be exempted from the income tax within 3 years. 经北京市人民政府指定的部门批准，第四至六年可按15%或10%的税率，减半征收所得税。 <westbank> Once Beijing Municipal Government approves the department designated, it may enjoy the reduction of the income tax by half on the basis of the tax rate of 15% or 10%,. 《中华人民共和国企业所得税暂行条例》第八条第一款 <westbank> Article 8 (1) of the Interim Regulation of the Peoples' Republic of China on Enterprise Income Tax 需要照顾和鼓励的民族自治地方的企业，经省级人民政府批准实行定期减税或免税的，过渡优惠执行期限不超过5年。 <westbank> For an enterprise in an ethnic autonomous region requiring special incentives and encouragement and enjoying tax reductions or exemptions for a specified period upon approval of the provincial people's government, the period for carrying out the transitional preferential tax policy shall not exceed 5 years. 《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 (Guo Han [1988] No. 26) 在海南岛举办的企业（国家银行和保险公司除外），从事港口、码头、机场、公路、铁路、电站、煤矿、水利等基础设施开发经营的企业和从事农业开发经营的企业，经营期限在十五年以上的，从开始获利的年度起，第一年至第五年免征所得税，第六年至第十年减半征收所得税。 <westbank> An enterprise (except for a state bank or insurance company) set up in Hainan Island and engaged in the construction of such infrastructure projects as port, dock, airport, highway, railway, power station, coal mine, water conservancy, etc., or in the development and operation of agriculture and with the operation period of 15 years or longer may enjoy exemption from the enterprise income tax starting from its first five profit-making years, and reduction in enterprise income tax by half from the sixth to the tenth year. 在海南岛举办的企业（国家银行和保险公司除外），从事工业、交通运输业等生产性行业的企业经营期限在十年以上的，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。 <westbank> An enterprise (except for a state bank or insurance company) set up in Hainan Island and engaged in industry or transport industry and with the operation period of 10 years or longer may enjoy exemption from the enterprise income tax for its first and second profit-making years and enjoy reduction of the income tax by half from the third to fifth year. 在海南岛举办的企业（国家银行和保险公司除外），从事服务性行业的企业，投资总额超过500万美元或者2000万人民币，经营期限在十年以上的，从开始获利的年度起，第一年免征所得税，第二年和第三年减半征收所得税。 <westbank> An enterprise (except for a state bank or insurance company) set up in Hainan Island, engaged in the service industry, with the total investment in excess of USD 5 million or 20 million yuan and with the operation period of 10 years or longer may be exempted from the income tax for its first profit-making year and enjoy reduction of the income tax by half for the second and third years. 《国务院关于实施〈国家中长期科学和技术发展规划纲要（2006-2020年）若干配套政策的通知〉》（国发〔2006〕6号） <westbank> Notification of the State Council on Carrying out the Several Supporting Policies regarding National Outlines for Medium and Long-term Planning for Scientific and Technological Development (2006-2020) (No. 6, 2006 of the State Council) 国家高新技术产业开发区内新创办的高新技术企业经严格认定后，自获利年度起两年内免征所得税。 <westbank> A high-tech enterprise newly set up in a national high-tech industry development area may, upon strict recognition, be exempted from the income tax for its first two profit-making years. 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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