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最近,农业部、国家税务总局等8个部委行联合发出的《关于扶持农业产业化经营重点龙头企业的意见》中明确了对农业产业化经营的税收优惠政策,主要有:对重点龙头企业从事种植业、养殖业和农林产品初加工业取得的所得,比照财政部、国家税务总局《关于国有农口企事业单位征收企业所得税问题的通知》规定,暂免征企业所得税。为了鼓励重点龙头企业加快技术创新,企业研究开发新产品、新技术、新工艺所发生的各项费用在企业所得税前扣除的办法,按照财政部、国家税务总局《关于促进技术进步有关财务税收问题的通知》和国家税务总局《关于促进企业技术进步有关税收
Recently, the eight ministries and commissions such as the Ministry of Agriculture and the State Administration of Taxation jointly issued the “Opinions on Supporting Key Leading Enterprises in Agricultural Industrialization Management”, which set out the tax preferential policies for the industrialization of agriculture. They are: engaging in key leading enterprises Income from farming, aquaculture and initial processing of agro-forestry products shall be temporarily exempted from enterprise income tax in light of the provisions of the “Circular of the Ministry of Finance and the State Administration of Taxation on the Issue of Enterprise Income Taxes levied on State-owned Agricultural Export-oriented Enterprises and Institutions”. In order to encourage key leading enterprises to speed up technological innovation, enterprises shall study and develop new products, new technologies and new techniques to deduct all expenses incurred before income tax. In accordance with the Measures of the Ministry of Finance and the State Administration of Taxation on Financial and Taxation Concerning the Promotion of Technological Progress Notice “and the State Administration of Taxation” on promoting technological progress related to taxation