论文部分内容阅读
财政部和国家税务总局日前联合发出通知,决定对铁路运输多种经营国有企业继续免征企业所得税。 《通知》指出,1994年实行新税制后,为了支持铁路的建设和发展,国家保留了对部分铁路多种经营国有企业免征企业所得税的优惠政策,这一政策到1995年底已经到期。经报国务院同意,决定对这部分铁路运输多种经营国有企业的税收优惠政策再保留两年。其他企业
The Ministry of Finance and the State Administration of Taxation jointly issued a circular a few days ago that they decided to continue the exemption of enterprise income tax on the diversified state-owned enterprises under railway transport. The “Circular” pointed out: After the introduction of the new tax system in 1994, in order to support the construction and development of the railway, the state has retained the preferential policy of exempting the enterprise income tax on some railroads of diversified state-owned enterprises. This policy has expired by the end of 1995. With the approval of the State Council, it decided to retain another two years of tax preferential policies for this part of the railway transportation and diversified state-owned enterprises. Other businesses