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国家财政部和税务总局目前公布了企业所得税新政策。 1.国务院批准的高新技术企业,按15％的税率征收所得税。新办的高新技术企业自投产年度起免征所得税2年。 2.对第三产业企业按产业政策在一定期限内减征或免征所得税。 3.企业利用废水、废气、废渣等废弃物为主要原料进行生产,可在5年内减征或免征所得税。
The Ministry of Finance and the State Administration of Taxation have now announced a new corporate income tax policy. 1. High-tech enterprises approved by the State Council shall be subject to income tax at the rate of 15%. The newly-established high-tech enterprises shall be exempt from income tax for 2 years from the year of commencement of production. 2. Reduce or exempt from income tax the tertiary industry enterprises within a certain period according to industrial policies. 3. Enterprises using waste water, waste gas, waste and other wastes as the main raw material for production, may be reduced within 5 years or exempt from income tax.