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根据国务院1979年220号文件规定,对国营、集体企业开展“三来一补”项目的税收优惠是从取得第一笔工缴费收入之日起,三年免征营业税和企业所得税。东莞市开展对外来料加工起步于1979年,到1990年的12年间,对外来料加工户数和工缴费收入直线上升。1979年仅有“三来一补”140户,收入工缴费138.25万美元;到1990年“三来一补”已达4800户,当年收入工缴费达1.56亿美元,分别比79年增长33.3倍和111.8倍。东莞12年来累计工缴费收入达8.06364亿美元,折合人民币超30亿元,为国家提供税收4972万元(仅统计营业税)。这充分说明了东莞市发展到今天,“三来一补”功不可没!
According to the State Council Document No. 220 of 1979, the tax incentives for state-owned and collective-owned enterprises to carry out the project of “three come and one make up” are exempt from sales tax and enterprise income tax for three years from the date of obtaining the first pay-payable income. Dongguan City to carry out the processing of foreign materials started in 1979, to 1990’s 12 years, the number of foreign incoming processing fee and fee income straight up. In 1979, there were only 140 households with a pay-as-you-go ratio of 1.3825 million U.S. dollars. By 1990, 4800 households had received “three payments and one subsidy” and their income was 156 million U.S. dollars, up 33.3 times over the previous year And 111.8 times. In the past 12 years, Dongguan paid a total of 806,364 million U.S. dollars in workers’ fees, equivalent to over 3 billion yuan in Renminbi and 49.72 million yuan in tax revenue (only the sales tax). This fully demonstrates the development of Dongguan City today, “three to make up” contributed!