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(1)国务院批准的高新技术企业,按15％的税率征收所得税。新办高新技术企业从投产年度起免征2年;(2)三产企业在一定期限减征或免征所得税;(3)企业利用三废为原料进行生产,可5年减免所得税;(4)老、少、边、穷地区所办企业,可3年内减免所得税;(5)企事业单位技术转让及有关技术服务所得在30万元/年以下者,暂免所得税;(6)企业遇自然灾
(1) High-tech enterprises approved by the State Council shall be subject to income tax at the rate of 15%. The new high-tech enterprises shall be exempted for 2 years from the year of putting into operation; (2) the tertiary-producing enterprises shall be exempted or exempt from income tax within a certain period of time; (3) Enterprises may use 3-wastes as raw materials for production and may be exempt from income tax for 5 years; (5) Exemption of income tax on technology transfer of enterprises and public institutions and income from relevant technical services below 300,000 yuan / year; (6) Exemption of income tax on businesses that are run by the old, the small, the poor and the poor regions; disaster