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最近,财政部和国家税务总局联合发出《关于企业所得税若干优惠政策的通知》。通知规定:经税务机关审核,符合下列条件的企业,可按下述规定给予减税或免税优惠: 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
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Several Preferential Policies Concerning Enterprise Income Tax. The circular stipulates: Enterprises that have been examined and approved by the tax authorities and meet the following conditions may be given tax concessions or exemptions according to the following provisions: 1. Enterprises within the hi-tech industrial development zones approved by the State Council are recognized as high-tech enterprises by relevant departments