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029 我国在对中外合资企业的所得税和工商统一税方面各有哪些减免优惠规定? (1)合资企业是中国法人,应按中国税法规定向中国税务机关申报和缴纳税款;同时,为了鼓励外商来华投资,我国规定了一系列的优惠待遇,执行税负从轻、税率从低、减免从宽、手续从简、照章征税、依法优惠的政策。 合资企业依法应当缴纳以下税种:①所得税(包括地方所得税、预提税、个人所得税等);②工
029 What are the preferential treatments for tax deduction and exemption for income tax and consolidated commercial and industrial and commercial tax on Sino-foreign joint ventures in China? (1) The joint venture is a Chinese legal person and should declare and pay taxes to the Chinese tax authorities in accordance with the provisions of the Chinese tax law. At the same time, Our investment in China stipulates a series of preferential treatment, with the implementation of a low tax burden, low tax rates, wide exemption and reduction of taxes, simple procedures, taxation according to regulations, and preferential treatment in accordance with the law. The joint venture shall pay the following types of taxes according to law: (1) income tax (including local income tax, withholding tax, personal income tax, etc.);