| 生产性外商投资企业的所得税优惠问题 |
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| 引用本文： | 裴淑红.生产性外商投资企业的所得税优惠问题[J].北京城市学院学报,2005(4):55-58. |
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| 作者姓名： | 裴淑红 |
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| 作者单位： | 北京城市学院,信息学部,北京,100083 |
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| 摘 要： | 本文主要讨论最广泛享有税收优惠政策的生产性外商投资企业的所得税优惠问题，具体包括税率优惠、定期减免税优惠、再投资退税以及购买国产设备投资抵免等所得税优惠政策。
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| 关 键 词： | 生产性外商投资企业 所得税优惠 |
| 文章编号： | 1673-4513（2005）-04-055-04 |
| 收稿时间： | 2005-06-20 |
| 修稿时间： | 2005年6月20日 |
The Favorable Income Tax Policy for Productive Foreign-based Enterprises in China |
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| Pei Shuhong.The Favorable Income Tax Policy for Productive Foreign-based Enterprises in China[J].Haidian University Journal,2005(4):55-58. |
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| Authors: | Pei Shuhong |
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| Institution: | Pei Shuhong |
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| Abstract: | This paper mainly discusses the favorable income tax policy for productive foreign - based enter- prises which enjoy the favorable revenue to the largest extent, including favorable tax rate, regular tax reduce, tax refund for second investment, tax counteraction for purchasing domestic equipments and other favorable tax policies. |
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| Keywords: | productive foreign -based enterprises favorable income tax |
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