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一、适用范围 (一)设在甘肃省境内的生产性外商投资企业,经营期限在十年以上的,从获利年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税,但是属于石油、天然气、稀有金属、贵金属等资源开采项目的,由国务院另行规定。 生产性外商投资企业的界定: 1.符合《外商投资企业和外国企业所得税法实施细则》第七十二条规定的从事机械制造、电子工业,冶金、化学、建材工
I. Scope of Application (1) If the productive foreign investment enterprises located in Gansu Province have a business term of more than 10 years, they shall be exempt from enterprise income tax for the first year and the second year from the profit-making year and from the third year to the The enterprise income tax shall be levied in half in five years, but the resources mining projects belonging to petroleum, natural gas, rare metals and precious metals shall be separately stipulated by the State Council. Definition of Productive Foreign-Funded Enterprises: 1. In accordance with the provisions of Article 72 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises, those engaged in machinery manufacturing, electronics industry, metallurgy, chemistry,