Preferential Policy and Tax Regulations Income Tax of Enterprises and Local Income Tax

被引：0

作者：

机构：

来源：

China's Foreign Trade | 1997年 / 05期

关键词：

than; Preferential Policy and Tax Regulations Income Tax of Enterprises and Local Income Tax;

D O I：

暂无

中图分类号：

F812.42 [税收];

学科分类号：

020203 ;

摘要：

*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the following three years. A choice between the two may be decided by the said enterprises. **Service industry, those enterprises with a foreign capital of more than US$5 million shall be exempt from the tax for

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页码：23 / 23

页数：1

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