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党中央、国务院刚刚吹响西部大开发的战略号角 ,国家税务总局就根据国务院的决定精神 ,发布了国税发?９９〗１７２号文《国家税务总局关于实施对设在中西部地区的外商投资企业给予三年减按１５ %税率征收企业所得税的优惠的通知》(以下简称１７２号文 ) ,规定从２０００年１月
The Central Party Committee and the State Council have just sounded the strategic horn of the western development and the State Administration of Taxation issued the State Taxation Administration on the basis of the State Council’s determination. In the document No. 99 issued by the State Administration of Taxation on Implementing the Measures of the State Administration of Foreign Exchange on Enterprises with Foreign Investment Located in the Central- Give a three-year reduction of 15% tax rate of corporate income tax incentives notice "(hereinafter referred to as the 172th text), from January 2000