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最近,财政部、国家税务总局联合发出通知,对调味品、豆制品、酱菜和饲料加工企业,减半征收所得税,对学生快餐免征企业所得税。此规定自1998年1月1日起施行。 调味品等行业属于微利行业,国家“九五”期间对调味品行业实行政策倾斜,减半征收所得税,对促进这一行业发展起到了一定的积极作用。但这一优惠政策执行到1995年底结束。在调味等行业的一再呼吁下,经国务院批准,对专门生产酱油、食醋、豆制品、腌制品、酱、酱腌菜等企业和饲料加工企业,减半征收企业所得税,对直接供应大、中、学生的快餐、方便食品的企业或车间,其产品不进入市场,执行内部供应价格的,免征企业所得税。
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued a circular to halve the income tax on condiments, soy products, pickles and feedstuff processing enterprises and exempt students’ fast food from enterprise income tax. This provision shall go into effect on January 1, 1998. Condiments and other industries belong to the meager profit industry. During the “Ninth Five-Year Plan” period, the state has adopted a policy of slashing the condiment industry and halved the income tax, which has played a positive role in promoting the development of this industry. However, the implementation of this preferential policy ended by the end of 1995. Under the repeated appeals of flavoring and other industries, with approval from the State Council, enterprises specializing in the production of soy sauce, vinegar, soy products, preserved products, sauces, pickles and other feed processing enterprises are exempt from corporate income tax by half, , Students, fast food, convenience food companies or workshops, their products do not enter the market, the implementation of the internal supply price, exempt from enterprise income tax.