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财税[2016]98号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:经国务院批准,现就国家大学科技园(以下简称科技园)有关税收政策通知如下:一、自2016年1月1日至2018年12月31日,对符合条件的科技园自用以及无偿或通过出租等方式提供给孵化企业使用的房产、土地,免征房产税和城镇土地使用税;自2016年1月1日至2016年4月30日,对其向孵化企业出租场地、房屋以及提供孵化服务的收
(Finance Bureau of State Council, State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps, Finance Bureau of Finance Ministry and Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan with the approval of the State Council. The State Science and Technology Parks (hereinafter referred to as the Science and Technology Park) The relevant tax policies are as follows: 1. From January 1, 2016 to December 31, 2018, eligible science and technology parks are provided for use by hatchery businesses for their own use and free of charge or by means of renting, etc. Levy property tax and urban land use tax; since January 1, 2016 to April 30, 2016, its rental of premises to hatching enterprises, housing and provide incubation services received