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国家税务局规定,从1993年5月1日起对某些行业新办第三产业企业的所得税给予优惠。对农业生产产前、产中、产后服务的行业,即乡、村的农技推广站、植保站、水管站、林业站、畜牧兽医站、水产站、种子站、农机站、气象站,以及农民专业技术协会、专业合作社,对其提供的技术服务或劳务所取得的收入,以及城镇其他各类事业单位开展上述技术服务或劳务所取得的收入暂免征收所得税。对科研单位和大专院校服务于各业的技术成果转让、技术培训、技术咨询、技术
The State Administration of Taxation stipulates that from May 1, 1993, some industries will enjoy preferential income tax on the newly established tertiary industry enterprises. The agricultural production of prenatal, delivery, post-natal services industries, township and village agricultural extension stations, plant protection stations, water management stations, forestry stations, animal husbandry and veterinary stations, aquatic stations, seed stations, agricultural stations, weather stations, and Farmers’ professional technology associations and specialized cooperatives shall be temporarily exempt from income tax on the income they obtain from the technical services or labor services they provide and on the incomes of other types of institutions and institutions in cities and towns undertaking the above technical services or services. Scientific research institutes and tertiary institutions in the transfer of technical services in various industries, technical training, technical advice, technology