论文部分内容阅读
据国家财政部和税务总局最近公布了企业所得税新政策,现将要点摘录如下: (1) 国务院批准的高新技术企业,按15％的税率缴征所得税。新办的高新技术企业自投产年度起免征所得税二年。
According to the latest Ministry of Finance and State Administration of Taxation recently released a new corporate income tax policy, the main points are summarized below: (1) State Council approved the high-tech enterprises, 15% tax rate levied income tax. New high-tech enterprises exempted from income tax for two years from the commissioning year.