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Enjoy the give an official of problem of privilege of advanced technique enterpr
From;    Author:Stand originally

Revenue of state of peaceful wave city:
Your bureau " the ask for instructions that the foreign trader that manages about asking bisect period is thrown invests an enterprise to enjoy policy of income tax privilege respectively " (tax of state of another name for Ningbo sends 〔 2003 〕 99) receive all. About according with " total bureau of Wu of duty of Ministry of finance is managed about be being produced to joint venture of China and foreign countries, collaboration and enterprise of foreign sole proprietorship is concerned collect the announcement that income tax problem sets a few times " (86 〕 of 〔 of the word outside wealth tax 102) the foreign trader of the 2nd rated condition invests an enterprise, grading construction, in installment the project that put into production manages is enjoyed " company of investment of foreign trader of People's Republic of China and law of foreign enterprise income tax " (tax law of the following abbreviation) after the 8th fixed derate duty that sets, if this enterprise still is concerned,the branch affirms those who be advanced technique enterprise, whether to calculate alone again enjoy tax law to carry out detailed rules the 75th (8) the taxation privilege problem that fund place fixes, classics research, show give an official to be as follows:
The principle that according to 〔 of the word outside wealth tax 86 〕 set 102 numbers, the foreign trader invests the investment amount that the enterprise sets according to the initiative contract of approval, grading construction, in installment put into production manages, its in installment the gain that place of management project of put into production fetchs, calculating respectively after enjoying the fixed derate duty that tax law sets the 8th times, if this enterprise still is concerned,the branch affirms those who be advanced technique enterprise, can continue to enjoy tax law to carry out detailed rules respectively the 75th (8) the taxation privilege treatment that fund place provides.

Total bureau of national tax Wu two years on July 9