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财政部最近决定,将对由中央财务归口管理的部分机电产品出口企业缴纳的所得税在一定时期内予以适当返还。具体办法是:返还对象机电产品出口额占其总出口额的50%以上的中央外贸、工贸公司。返还比例符合上述第一条规定的企业,根据其出口机电产品的比重,计算其上缴所得税额,并
The Ministry of Finance recently decided that the income tax paid on some of the mechanical and electrical product export enterprises centrally managed by the Central Financial Department will be properly returned within a certain period of time. The specific measures are: to return the central foreign trade, industry and trade companies whose target electromechanical products account for more than 50% of their total export value. The enterprises whose returns are in accordance with the above Article 1 shall calculate the amount of their income tax paid according to the proportion of their export mechanical and electrical products.