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近日，财政部对上市公司企业所得税先征后返还政策的执行时间作出新规定：各地对上市公司企业所得税先按３３％的法定税率征收再返还１８％（实征１５％）的优惠政策将保留到２００１年１２月３１日。从２００２年１月１日起，除法律和行政法规另有规定者，企业所得税一律按法
Recently, the Ministry of Finance issued a new regulation on the timing of the implementation of the return policy after the first phase of enterprise income tax for listed companies: the preferential policies of all localities on the collection of corporate income tax of listed companies at a statutory tax rate of 33% and a return of 18% (15% in real terms) To December 31, 2001. From January 1, 2002 onwards, unless otherwise provided by laws and administrative regulations, corporate income tax will be in accordance with the law