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各州、市、县人民政府,各地区行政公署,省直各委、办、厅、局: 根据《中华人民共和国企业所得税暂行条例》(以下简称《条例》)和《中华人民共和国企业所得税暂行条例实施细则》关于“省、自治区人民政府,根据民族自治地方的实际情况,可以对民族自治地方的企业加以照顾和鼓励,实行定期减税或者免税”的规定,以及根据国务院的有关文件精神,我省属于享受实行民族区域自治待遇的省份,为了充分发挥企业所得税
Under the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China (hereinafter referred to as the “Regulations”) and the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax Implementation Rules “on the” provincial and autonomous regional people’s government, according to the actual situation of ethnic autonomous areas, enterprises in ethnic autonomous areas can take care of and encourage the implementation of regular tax breaks or tax-free "provisions, and according to the State Council’s relevant documents, I The province belongs to the province that enjoys the treatment of self-government in ethnic areas. In order to give full play to the enterprise income tax