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各省、自治区、直辖市和计划单列市国家税务局、地方税务局,局内各单位: 为准确落实国家税收优惠政策,现就外商投资企业技术密集、知识密集(以下简称“两个密集型”)项目,适用《中华人民共和国外商投资企业和外国企业所得税法实施细则》(以下简称税法实施细则)第七十三条所规定的税收优惠政策的有关问题,通知如下: 一、外商投资企业“两个密集型”项目,适用税法实施细则第七十三条所规定的税收优惠政策时,其所生产的主导产品应属于科学技术部制定的《中国高新技术产品目录》(2000年颁布)(以下简称《产品目录》)范围,且上述主导产品的当年销售收入,应超过
In order to accurately implement the preferential tax policies of the state, the State Administration of Taxation, the local taxation bureaus and the various departments within the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan are hereby given a detailed account of the technology-intensive and knowledge-intensive (hereinafter referred to as the “two intensive” , The relevant issues of preferential taxation policies stipulated in Article 73 of the Detailed Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as the Implementation Rules of the Tax Law) shall be applicable as follows: I. Foreign-invested enterprises “ Intensive ”project, where the preferential tax policies stipulated in Article 73 of the Detailed Rules for the Implementation of the Tax Law shall apply, the leading products produced by it shall belong to the“ Catalog of High-tech Products of China ”promulgated by the Ministry of Science and Technology (promulgated in 2000) “Product Catalog”) range, and the sales revenue of the above leading products should be exceeded in the current year