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山东蒙阴县读者王俊华来信问:听说国家对私营企业在税收上有些新规定,请作介绍。王俊华同志:国家税务总局最近对私营企业作出减免税的规定.具体内容有: 对出口创汇的私营企业外汇留成额及调剂收入,不征收所得税,但必须将金额转入生产发展基金。凡接受外商来料加工、来料装配业务占产量20％以上的私营企业.从取得第一笔收入的月份起,
Wang Junhua, a reader from Mengyin County, Shandong Province, asked: I have heard that the state has introduced some new tax provisions on private enterprises. Please make an introduction. Comrade Wang Junhua: Recently, the State Administration of Taxation made provisions on tax relief for private-owned enterprises, which include the following: Foreign exchange retained earnings and liquidation income earned by private-owned enterprises that earn foreign exchange through exports should not be subject to income tax but must be transferred to the Production Development Fund. Where accept the foreign material processing, incoming assembly production accounts for more than 20% of the private sector production.From the month of obtaining the first income,