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国家财政部和国家税务总局近日发出关于企业所得税若干优惠政策的通知。 通知规定:国务院批准的高新技术产业开发区的企业,经有关部门认定为高新技术企业的,可按15％的税率减征所得税,国务院批准的高新技术产业开发区内新办的高新技术企业,自投产年度起免征所得税两年;科研单位和大专院校服务于农业的技术成果转让、技术培训、技术咨询、技术服务、技术承包所取得的技术性服务收入暂免征收所得税;对新办的独立核算的;从事咨询业(包括科技、法律、会计、审计、税务等)、信息业、技术服务业的企业或经营单位,自开业
State Department of Finance and State Administration of Taxation recently issued a number of preferential policies on corporate income tax notice. The circular stipulates that enterprises approved by the State Council for hi-tech industrial development zones may be subject to income tax at a tax rate of 15% and newly-established high-tech enterprises approved by the State Council in high-tech industrial development zones approved by the relevant departments as high-tech enterprises. Income tax will be exempted for two years from the year of commencement of production; income from technical services obtained through transfer of technical achievements, technical training, technical advice, technical services and technical contracts of agricultural research units and tertiary institutions shall be exempt from income tax; Independent accounting; engaged in the consulting industry (including science and technology, law, accounting, auditing, taxation, etc.), information industry, technology services business or business units, since the opening