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一家外商投资企业进行跨行业生产经营,如果其从事的不同行业都属于国家现行法规确定的生产性之列,那么只要其经营期在十年以上,从开始获利年度起必然可享受“两免三减”的税收优惠。现实的问题是:进行跨行业生产经营的外商投资企业按现行法规难以明确它是生产性企业或是非生产性企业。我们不妨分析下面两种情况。
If a foreign-invested enterprise conducts cross-industry production and management, if the different industries it undertakes belong to the productive forces as determined by the current state laws and regulations, as long as its business period is more than 10 years, it will inevitably enjoy the “two-year exemption Three minus ”tax incentives. The real problem is that foreign-invested enterprises that conduct cross-industry production and management may find it hard to make clear whether it is a productive enterprise or a non-productive enterprise under current laws and regulations. We may wish to analyze the following two situations.