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天津椿本输送机械有限公司是我国建材行业第一家由事业单位出资设立的中外合资企业。它由原国家建材局天津水泥工业设计研究院、日本椿本散料系统股份有限公司、日本和光交易株式会社共同出资创建。公司成立之初,注册登记的经营期限为30年,考虑到有无形资产投资(占注册资本总额的20%,摊销期为20年)及开办费(摊销期为5年)等递延资产的摊销等因素,公司在现有厂房设备的条件下预计筹建期为半年,投产后前三年亏损经营。但实际情况正好是——公司不但在投产后前三年连续盈利,还在两免三减半的所得税优惠政策期满前达到了累计盈利超过原投入资本总额的水平。回顾几年来的发展,非常重要的一
Tianjin Chunben Transportation Machinery Co., Ltd. is the first building materials industry in China funded by the institutions set up by Sino-foreign joint ventures. It is the former State Building Materials Bureau of Tianjin Cement Industrial Design and Research Institute, Japan Tsubakimoto Bulk Systems Co., Ltd., Japan and the light trading company co-funded the creation. At the beginning of the establishment of the company, the operation period of registration is 30 years, taking into account such deferred investment as intangible assets (accounting for 20% of the total registered capital, amortization period of 20 years) and start-up expenses (amortization period of 5 years) Asset amortization and other factors, the company is expected to build a construction period of six months under the conditions of the existing plant equipment, operating loss in the first three years after the operation. However, the actual situation is exactly: the company not only made continuous profits in the first three years after it was put into production, but also achieved the cumulative profit before the expiration of the two-and-a-half and three-and-a-half preferential tax policies beyond the total amount of capital invested. Recalling the development over the past few years, a very important one