论文部分内容阅读
2009年4月2日,财政部就中国清洁发展机制(CDM)基金和清洁发展机制项目实施企业的有关企业所得税政策进行了明确,部分收入可以免征企业所得税。
On April 2, 2009, the Ministry of Finance clarified the relevant corporate income tax policies on CDM funds and CDM project implementation enterprises, and part of the revenue was exempt from corporate income tax.