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《涉外税务》编辑部: 我公司是 93年成立的中外合资企业 (2000年所得税享受减半待遇 )。公司为扩大生产能力,经董事会决定将中日双方 99年所得的利润人民币 50万元 (中方 30万、日方 20万元 )做为双方再投资注入企业资本增购生产设备。自 99年 12月至 2000年 8月共购买国
Tax-related Department of Taxation: Our company is a Sino-foreign joint venture established in 1993 (with income tax reduced by half in 2000). In order to expand its production capacity, the Board of Directors decided to inject a profit of 500,000 yuan (300,000 yuan from China and 200,000 yen from Japan) obtained by China and Japan as reinvestment into the capital of the enterprises for additional production equipment in 1999. From December 1999 to August 2000 a total of purchase country