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Privilege of enterprise income tax will emphasize particularly on give aid to en
From;  Author:Stand originally
" law of enterprise income tax of People's Republic of China " released formally a few days ago. The personage inside course of study points out, this law reflected the spirit that with wealth tax measure stimulative society fairness and industrial structure optimize not only, also got used to the need that society of our country economy admits at the same time.

According to this law, rose on January 1, 2008, the foreign capital that is in our country enterprise general and inside endowment the enterprise unity according to 25 % enterprise income tax of tax rate pay, and will with inside endowment enterprise equality is enjoyed more the policy of favourable tax rate that structure of side overweight industry optimizes. Compare with old law photograph, new law is like next window.

Project of energy-saving environmental protection can enjoy derate

Go up oneself century since reforming and opening of our country of 70 time end, giving foreign capital enterprise to exceed the taxation policy of national pay, land to use policy to wait is the important step that our country attracts foreign capital all the time. However, the foreign capital policy that exceeds national salary also brings a lot of issues. This blames inequity besides domestic company among them outside, because taxation policy double track makes existence hole, a few inside endowment the enterprise is adopted go to capital move to the reinvest outside the condition the method of churchyard, in order to enjoy treatment of foreign capital privilege, cause the prediction of a person's luck in a given year of national tax payment.

Concerned expert points out, the foreign exchange reserve of current our country already broke through -727379968 dollars to close greatly, foreign currency and capital had been the bottleneck that our country economy grows no longer, solving capital deficient problem is the main purpose that attracts foreign capital no longer. Right now, new tax law was united tax rate, privilege and deduct, and will favourable from give priority to change to be with the area give priority to with the industry, develop new and high technology, agriculture, environmental protection, energy-saving property to our country, and the function that adjusts economic structure is tremendous.

To energy-saving industry giving aid to is a window in law of enterprise income tax.

As we have learned, the main principle of privilege of this law taxation is: Stimulative technology innovation and science and technology progress, encourage infrastructure construction, encourage agriculture development and environmental protection and energy-saving etc. According to law of enterprise income tax, the enterprise is engaged in according with the earning of project of water of conditional environmental protection, energy-saving section, but lest ask for, decrease impose enterprise income tax.
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