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法国税收减免:没有以外资为对象的专门规定,但国税、地方税有以下减免措施: (1)对工业企业、特定服务行业的投资全部或部分(最少5年)免征职业税(地方事业税)。(2)对购买工业或第三产业用建筑物减征转让税。(3)建筑物、机械、设备等享受特别折旧(第1年25%)。原材料、资本输入:无特别规定。外资比率:私营企业不得超过20%,战略产业以外的可占100%。本地人的雇用、提拔:企业用工的基本方针是雇用本地人。
French Tax Relief: There are no special rules for foreign investment. However, the national tax and local tax have the following relief measures: (1) Exemption of employment tax for all or part (minimum 5 years) of investment in industrial enterprises and specific service industries ). (2) Reduce the transfer tax on the purchase of industrial or tertiary industrial buildings. (3) Special depreciation on buildings, machinery and equipment (25% in the first year). Raw materials, capital input: No special requirements. Foreign investment ratio: the private sector may not exceed 20%, other than strategic industries can account for 100%. Local people’s employment, promotion: The basic principle of employment is to hire local people.