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最近国家税务局发出通知,确定“技术密集”及“知识密集”两类企业,可按照规定经国家税务总局批准后,按15％的税率征收所得税,而不必按一般企业的税率33％缴纳。
Recently, the State Administration of Taxation issued a circular to determine that “technology-intensive” and “knowledge-intensive” enterprises may, after approval by the State Administration of Taxation as required, levy income tax at a rate of 15% instead of paying 33% of the tax rate of a general enterprise.