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我国政府为鼓励高新技术产业开发区的发展及科技进步,陆续出台了一些税收优惠政策。增值税、关税。现行政策规定,对直接用于科学研究、科学试验的进口仪器、设备免征增值税、关税。对开发生产软件产品企业的软件产品按6%征收增值税。营业税。对科研单位取得的技术转让收入免征营业税。企业所得税。(1)在国务院批准的高新技术产业开发区内的高新技术企业,减按15%的税率征收所得税;新办的高新技术企业自投产年度起免
In order to encourage the development of hi-tech industrial development zones and the advancement of science and technology, our government has introduced some preferential tax policies. Value added tax, customs duty. The current policy stipulates that import instruments and equipment directly used for scientific research and scientific experiments shall be exempt from value-added tax and customs duties. The development and production of software products company’s software products at 6% levy value-added tax. Sales tax. Technology transfer business income tax exemption from business tax. corporate income tax. (1) High-tech enterprises within the Hi-tech Industrial Development Zone approved by the State Council shall be subject to income tax at a reduced rate of 15%; newly-established high-tech enterprises shall be exempt from the production year