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深圳某电子有限公司原来是对外来料加工企业,1989年9月转为中外合作企业,经营期十年,并由合作的港方承包经营,每年定额上交中方40万美元。该公司主要经营电子计算器,1989年9--12月销售收入4000万元,自报利润为0,经调查,该公司外销产品全部售给关联公司,税务机关参照同行业水平,按规定核定其出口产品利润率为5％,利润额为200万元,1989年为开始获利的年度。至此,该企业向税务机关提出如下问题:(1)企业于年度中间开业,是否可以选择从下一年度起计算减征、免征企业所得税的期限;(2)1989年该企业经批准是产品出口企业,是否享受减按10％税率征收企业所得税的优惠;(3)1989年当年获得的利润,应按哪个汇率缴纳所得税;(4)核定利润后是否进行调帐;(5)被核定的利润按规定征税后,是否享受再投资退税。现就这些问题,
Shenzhen Electronics Co., Ltd. was originally an external processing enterprises, in September 1989 into a Sino-foreign cooperative ventures, the operating period of 10 years, by the cooperation of the Hong Kong-side contracted to operate, the annual fixed amount of 400,000 US dollars submitted to China. The company mainly engaged in electronic calculators, 1989 September-December sales of 40 million yuan, self-reported profits of 0, after investigation, the company’s sales of all products sold to affiliates, the tax authorities with reference to the same industry level, according to the provisions of the verification Its export product profit margin of 5%, the profit of 2 million yuan, 1989 is the beginning of profit-making year. At this point, the enterprise asked the tax authorities the following questions: (1) Whether the enterprise can choose to calculate the reduction or exemption from the enterprise income tax from the next fiscal year if it is opened in the middle of the year; (2) In 1989, the enterprise was approved as a product Whether the export enterprise should enjoy the preferential treatment of deducting the enterprise income tax at the rate of 10%; (3) which exchange rate should be used to pay the income tax in 1989; (4) whether to carry out the reconciliation after the approval of the profit; (5) After taxing profits according to regulations, whether to enjoy the reinvestment tax rebate. Now on these issues,