中国对设在西部地区国家鼓励类的内资企业和外商投资企业,在2001-2010年期间,按15％的税率征收企业所得税。 《关于西部大开发若干政策措施的实施意见》还规定,对在西部地区新办交通、电力、水利、邮政、广播电视企业,给予减免企业所得税的优惠政策。 China imposed on the domestic-funded enterprises and foreign-invested enterprises encouraged by the state in the western region during the period of 2001-2010 the corporate income tax at the rate of 15%. The Opinions on the Implementation of Several Policies and Measures Concerning the Western Development also stipulate that preferential policies for the reduction and exemption of enterprise income tax shall be granted to newly-established enterprises engaged in transportation, electricity, water conservancy, postal services and radio and television broadcasting in the western region.