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国家税务局决定,对在1995年底前从事副食品生产和饮料工业的企业(包括乡镇集体企业),按规定范围继续执行有关所得税方面的优惠政策。①对专门生产酱油、醋、豆制品、腌腊制品、酱、酱菜、糖制小食品、小糕点、果脯蜜饯、果汁、干菜、调料和饲料加工的企业,可减半征收所得税。②对新办的某些食品企业免征所得税一年。免征期满后,纳税仍有困难的,可给予延期减征和
The State Administration of Taxation decided that the enterprises engaged in non-staple food production and beverage industry (including collective-owned township and town enterprises) before the end of 1995 should continue to implement the preferential policies on income tax within the prescribed scope. (1) Income tax may be halved for enterprises that specialize in the processing of soy sauce, vinegar, soy products, cured products, sauces, pickles, sugar-based snacks, cakes, preserved preserves, fruit juices, dried vegetables, spices and fodder. ② Exemption from income tax for certain food enterprises newly established for one year. After the expiration of the exemption, taxpayers still have difficulties, they may be granted deferment and deferral