Total bureau of Wu of tax of the Ministry of finance, state is released " about
From;    Author:Stand originally
The announcement that total bureau of Wu of tax of the Ministry of finance, state issues sets, verify certificate invests the income that fund gains from inside security market, include the price difference income of business share, bond, income of the dividend of equity, bonus, the income of interest income etc of bond, of short duration does not impose enterprise income tax; Invest the income that gains in fund allocation from negotiable securities to investor, of short duration does not impose enterprise income tax; To negotiable securities investment fund management person uses the price difference income of fund business share, bond, of short duration does not impose enterprise income tax.
The announcement returns privilege of pair of enterprise income tax of new and high technology to make a provision, if software production company implements value added tax,ask for namely cancel policy namely. Returns tax payment, use at considering to develop software product and expanded reproduction by the enterprise, nonfeasance enterprise income tax should tax income, do not grant to impose enterprise income tax; After churchyard does software newly to produce enterprise classics to maintain, since profit-making year, avoid the first year with the 2nd year impose enterprise income tax, to the 5th year the 3rd year halve imposes enterprise income tax.
The announcement returns a regulation, what to assure privilege of revenue of partial industry, company policy carries out is successional, to concerning obtain employment again obtain employment, the Olympic Games and world rich are met, social commonweal, debt turns, Qing Dynasty produces nuclear endowment, recombine, change make, turn make wait for enterprise reform, and experience farming and the enterprise that the country lays in, continue to implement policy of income tax privilege.
The announcement points out at the same time, the accumulation that foreign investment company forms before January 1, 2008 did not distribute profit, allocated foreign investor later 2008, avoid impose enterprise income tax; After was being reached 2008, year foreign trader invests an enterprise to add profit allocation newly to give a foreign country investor, lawfully pay enterprise income tax.


Origin:  thanking  and? of ⒉ of official Pu bank edit: Fdw