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2)残疾人社会组织、残疾人企业及残疾人联合体用于规定活动的那部分利润或者在规定活动中耗费的那部分利润免缴利润税。3)企业生产残疾人康复或整形产品及残疾人专用交通工具获得的利润免缴利润税。4)残疾人康复企业的由该项经营所获得的利润免缴利润税。如果该企业还从事其它经营活动,那么由其它经营活动获得的利润应按常规程序缴纳利润税。5)宗教团体获得的利润免缴利润税。
2) The social profits of the handicapped social organizations, the handicapped enterprises and the handicapped federation are exempt from profit tax on the part of the profit used for the regulation of the activities or the part of the profits spent in the prescribed activities. 3) Profits-free profit tax obtained by the enterprise for the production of rehabilitation or shaping products for the handicapped and vehicles for disabled persons. 4) Profit exempt from profit tax on the operation of the disabled rehabilitation enterprise. If the enterprise is also engaged in other business activities, profits earned from other business activities should be subject to profit tax on a regular basis. 5) Profit exempt from profits tax by religious groups.