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一、开发区企业从被认定之日起,减按15%征收企业所得税;出口占当年产值70%以上的,减按10%征收企业所得税。二、从投产年度起,2年内免征所得税。新办的中外合资企业,从获利年度起,2年内免征所得税。免税期满后,纳税确有困难的企业,可给予适当减免税照顾。三、开发区可设立保税工厂,来料加工出口产品可免征进口关税和进口产品税、增值税。四、开发区出口产品中可免征出口关税(国家另
First, enterprises in the zone shall deduct enterprise income tax at a rate of 15% from the date of their assertion. If the export accounts for more than 70% of the output value of the year, the enterprise income tax shall be levied at a rate of 10%. Second, starting from the commissioning year, 2 years income tax exemption. The newly-established Sino-foreign joint venture will be exempt from income tax within 2 years from the profit-making year. After the tax exemption expires, enterprises that have difficulties in paying taxes may be given appropriate tax relief. Third, the zone can set up bonded factories, processing export products can be exempted from import duties and import tax, value-added tax. Fourth, the export zone in the zone may be exempt from export duties (the other country