论文部分内容阅读
招商引资优惠政策1.从事国家扶持的属于《公共基础设施项目企业所得税优惠目录》规定的港口码头、机场、铁路、公路、城市公共交通、电力、水利等基础设施项目的投资经营所得。自项目取得第一笔生产经营收入所属纳税年度起,第1~3年免征企业所得税。第4~6年减半征收企业所得税。但企业承包经营、承包建设和内部自建自用本条规定的项目。不享受本条规定的优惠。2.对被认定为高新技术的企业,企业所得税执行
Investment incentives 1. Engaged in state-owned “public infrastructure projects income tax preferential business directory,” the provisions of the port terminals, airports, railways, highways, urban public transport, electric power, water conservancy and other infrastructure investment income. From the tax year of the first production and operation income obtained from the project, the first to third years shall be exempt from enterprise income tax. In the fourth to sixth years, the enterprise income tax will be reduced by half. However, the project contracting business, contracting and construction and self-use of the provisions of this article. Do not enjoy the preferential treatment under this article. 2. To be identified as high-tech enterprises, corporate income tax implementation