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从1988年开始。国家规定高校出版社作为校办企业享受国家税收优惠,免征企业所得税。1994年实行新税制后,财政部和国家税务总局《关于企业所得税若干优惠政策的通知》(财税字[19941001号)规定,“高等学校和中小学校办工厂、农场自
Since 1988. State regulations colleges and universities press as a school-run enterprises to enjoy the national tax incentives, exempt from corporate income tax. After the introduction of the new tax system in 1994, the Ministry of Finance and the Circular of the State Administration of Taxation on Several Preferential Policies Concerning Enterprise Income Tax (Cai Shui Zi [No. 19941001) stipulate that ”colleges and universities and primary and secondary school-run factories,