虹口政策对外资企业的企业所得税税率有何规定？



涓€銆佽櫣鍙ｆ斂绛栧澶栬祫浼佷笟鐨勪紒涓氭墍寰楃◣绋庣巼瑙勫畾

铏瑰彛鏀跨瓥瀵瑰璧勪紒涓氱殑浼佷笟鎵€寰楃◣绋庣巼瑙勫畾鍦ㄥ緢澶х▼搴︿笂鍚稿紩浜嗗璧勪紒涓氱殑鎶曡祫銆傛牴鎹鏀跨瓥锛屽璧勪紒涓氫韩鍙椾竴瀹氱殑绋庢敹浼樻儬鏀跨瓥锛屽叾涓紒涓氭墍寰楃◣绋庣巼鏄叾涓殑閲嶈涓€鐜€?

浜屻€佺◣鏀朵紭鎯犳斂绛栫殑鎵ц

1銆佺◣鏀朵紭鎯犳斂绛栫殑钀藉疄涓庢墽琛屾槸铏瑰彛鏀跨瓥鎴愬姛鐨勫叧閿€傞€氳繃寤虹珛鏈夋晥鐨勭洃鐫ｄ綋绯伙紝纭繚绋庢敹鏀跨瓥鐨勫叏闈㈡墽琛屻€?/p>

2銆佹斂搴滈儴闂ㄥ簲璇ュ姞寮哄绋庢敹鏀跨瓥鐨勫浼犲拰瑙ｉ噴锛屼娇澶栬祫浼佷笟鍏呭垎浜嗚В鐩稿叧鏀跨瓥銆?/p>

3銆佺◣鏀朵紭鎯犳斂绛栫殑鎵ц闇€瑕佹湁涓ユ牸鐨勭洃鐫ｅ拰妫€鏌ユ満鍒讹紝纭繚涓嶅嚭鐜版互鐢ㄥ拰璇敤鐨勬儏鍐点€?/p>

4銆佸悓鏃讹紝绋庢敹鏀跨瓥鐨勬墽琛岄渶瑕佷笌鍥介檯鎺ヨ建锛屾彁楂樺璧勪紒涓氱殑鎶曡祫淇″績銆?/p>

涓夈€佺◣鐜囪皟鏁翠笌璋冩暣鏈哄埗

1銆佺◣鐜囪皟鏁村簲璇ユ牴鎹閮ㄧ粡娴庣幆澧冨拰鍐呴儴绋庢敹鏀跨瓥鐨勯渶瑕佽繘琛岋紝淇濇寔绋庢敹鏀跨瓥鐨勭ǔ瀹氭€с€?/p>

2銆佺◣鐜囪皟鏁存満鍒跺簲璇ョ伒娲伙紝鑳藉鍙婃椂搴斿澶栭儴鐜鐨勫彉鍖栵紝鍚屾椂涔熻鍏奸【浼佷笟鐨勭粡钀ラ渶姹傘€?/p>

3銆佹斂搴滈儴闂ㄥ簲璇ュ缓绔嬫湁鏁堢殑璇勪及鏈哄埗锛屽绋庣巼璋冩暣鐨勫奖鍝嶈繘琛岃瘎浼帮紝鍙婃椂璋冩暣鏀跨瓥銆?/p>

4銆佸湪绋庣巼璋冩暣杩囩▼涓紝闇€瑕佸厖鍒嗚€冭檻澶栬祫浼佷笟鐨勮瘔姹傦紝纭繚璋冩暣鐨勫叕骞虫€у拰鍚堢悊鎬с€?/p>

鍥涖€佺◣鏀舵斂绛栫殑绋冲畾鎬у拰鍙娴嬫€?/h2>

1銆佺◣鏀舵斂绛栫殑绋冲畾鎬у拰鍙娴嬫€у澶栬祫浼佷笟鐨勬姇璧勫喅绛栬嚦鍏抽噸瑕併€?/p>

2銆佹斂搴滈儴闂ㄥ簲璇ヤ繚鎸佺◣鏀舵斂绛栫殑绋冲畾锛岄伩鍏嶉绻佽皟鏁撮€犳垚澶栬祫浼佷笟鐨勪笉纭畾鎬с€?/p>

3銆佸悓鏃讹紝绋庢敹鏀跨瓥鐨勯娴嬫€т篃寰堥噸瑕侊紝澶栬祫浼佷笟闇€瑕佹彁鍓嶄簡瑙ｆ湭鏉ョ◣鏀舵斂绛栫殑鍙樺寲锛屼互鍋氬嚭鍚堥€傜殑璋冩暣銆?/p>

4銆佸湪鍒跺畾绋庢敹鏀跨瓥鏃讹紝搴旇鍏呭垎鑰冭檻浼佷笟鐨勯暱鏈熷彂灞曢渶姹傦紝纭繚鏀跨瓥鐨勭ǔ瀹氭€у拰鍙娴嬫€с€?/p>

缁间笂鎵€杩帮紝铏瑰彛鏀跨瓥瀵瑰璧勪紒涓氱殑浼佷笟鎵€寰楃◣绋庣巼瑙勫畾鏄璧勪紒涓氬湪铏瑰彛鍦板尯鎶曡祫鐨勯噸瑕佽€冮噺鍥犵礌涔嬩竴銆傞€氳繃寤虹珛鏈夋晥鐨勭◣鏀朵紭鎯犳斂绛栧拰鎵ц鏈哄埗锛岃皟鏁寸◣鐜囧苟淇濇寔鏀跨瓥鐨勭ǔ瀹氭€у拰鍙娴嬫€э紝鍙互鍚稿紩鏇村澶栬祫浼佷笟鐨勬姇璧勶紝淇冭繘缁忔祹鍙戝睍銆?/p>