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一、对纳入农产品连锁经营试点范围,且食用农产品收入设台账单独核算的企业(以下简称试点企业),自2006年1月1日起至2008年12月31日止经营食用农产品的收入可以减按90%计入企业所得税应税收入。食用农产品范围按商建发[2005]1号文件执行。
I. For those enterprises (hereinafter referred to as “pilot enterprises”) that have been included in the experimental range of agricultural product chain stores and whose incomes for the consumption of agricultural products are set aside separately from their accounts, the revenue from operating the edible agricultural products from January 1, 2006 to December 31, 2008 may be Subtract 90% of corporate income taxable income. The range of edible agricultural products shall be implemented according to Shangjianfa [2005] No. 1 document.