论文部分内容阅读
我国政府一贯重视运用税收政策来促进高新技术产业的发展。早在1994年3月29日财政部、国家税务总局“关于企业所得税若干优惠政策的通知”[财税字(94)001号]第一条第一项中就明确规定:“1.国务院批准的高新技术产业开发区内的企业,经有关部门认定为高新技术企业的,可减按15％的税率征收所得税。2.国务院批准的高新技术产业开发区内新办的高新技术企业,自投产年度起免征所得税两
Our government has always attached importance to using tax policies to promote the development of high-tech industries. As early as March 29, 1994, the Ministry of Finance and the State Administration of Taxation, “Notice on Several Preferential Policies for Enterprise Income Tax” [Cai Shui Zi (94) 001] clearly stipulates in the first paragraph of Article 1: "1. The State Council approved High-tech Industrial Development Zone enterprises, the relevant departments identified as high-tech enterprises, may be reduced by 15% of the tax levy income tax .2. High-tech Industrial Development Zone approved by the State Council to start a new high-tech enterprises, from the production year From the income tax exemption two