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税收优惠政策是政府对某些特定的课税对象、纳税人或地区给予税收鼓励与照顾,减轻其税收负担的一种特殊规定。近年,我国为扶持高新技术企业的发展,推动科技的进步,颁布并实施了一系列高新技术企业的税收优惠政策,本文对高新技术企业的税收优惠政策做出详细的总结说明。企业所得税优惠1.高新技术企业对其来源于境内、外所得可以按照15%的优惠税率缴纳企业所得税。2.湖北省高新技术企业出口产品产值达到当年
The preferential taxation policy is a special provision that the government gives tax incentives and cares to certain taxpayers or taxpayers or regions to reduce their tax burden. In recent years, China has promulgated and implemented a series of preferential tax policies for high-tech enterprises to support the development of hi-tech enterprises, advance the progress of science and technology, and give a detailed summary of tax preferential policies for high-tech enterprises. Enterprise income tax concessions 1. High-tech enterprises may pay enterprise income tax at a preferential tax rate of 15% for their income derived from domestic and overseas sources. 2. High-tech enterprises in Hubei Province output value reached the current year