《涉外税务》编辑部： 我公司是一家国有企业， 1989年与外商共同出资创办了一家合资企业，该合资企业设立在沿海经济开放区，企业所得税率享受减按 24％的优惠政策，因合资企业其产品全部出口，企业所得税率在享受 24％的基础上再减半征收即 12％，同时地方政府免征地方所得税 “Foreign Taxation” Editorial Department: Our company is a state-owned enterprise. In 1989, it established a joint venture jointly funded with foreign investors. The joint venture was set up in the coastal open economy zone and the corporate income tax rate enjoyed a reduction of 24% due to the joint venture All exports of their products, corporate income tax rate of 24% on the basis of enjoying a further reduction of 12%, while local governments exempt from local income tax