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深圳经济特区自创办以来,在执行中央统一的税收制度,实行“公平税负、平等纳税”原则的基础上,按照中央授予的权限,结合实际情况,对税收制度进行了改革。对于吸引投资、支持企业发展起了一定的作用。为了吸引外商来深圳经济特区投资,从1980年起,对中外合资、合作经营企业、外商独资企业,企业所得税减按15%税率征收;客商的所得利润用于深圳经济特区内再投资,为期五年以上的,可退还用于再投资部分已缴纳所得税的40%。1982年,为了扶植深圳经济特区内资企业的发展,对特区二轻工业企业,从1982年至1984年给予免征所得税三年的照顾。对内资投资企业不论经济性质和隶属关系,其所得税税率从1985年起,
Since its establishment, the Shenzhen Special Economic Zone has implemented the reform of the tax system based on the unified tax system implemented by the central government and the principle of “fair tax burden and equal tax payment” based on the authority granted by the Central Government and in light of the actual conditions. It has played a certain role in attracting investment and supporting enterprise development. In order to attract foreign investors to invest in the Shenzhen Special Economic Zone, since 1980, Chinese-foreign joint ventures, cooperative ventures and wholly foreign-owned enterprises have been subject to a 15% reduction in corporate income tax. The profits from merchants are reinvested in the Shenzhen Special Economic Zone for a period of five Over 40% of the income tax already paid for reinvestment. In 1982, in order to support the development of domestic-funded enterprises in the Shenzhen Special Economic Zone, two light industrial enterprises in the SAR were granted a three-year exemption from income tax from 1982 to 1984. For domestic-funded enterprises irrespective of their economic nature and affiliation, their income tax rates have been on the order since 1985,