Competent commercial departments at all localities shall actively coordinate pertinent local departments for support small and medium circulation enterprises to promulgate tax and financial support policies related to pioneering work encouragement and supports given to small and medium circulation enterprises for business innovation, technical innovation and market exploration, reduce costs for the restructuring and reform of small and medium circulation enterprises, encourage the financing by means of income from operation of state-owned enterprises' assets, liquidity of commercial land, reduction of state-owned capital in circulation enterprises, transfer and financial allocation, in places where conditions permit, set up special funds for the reform of state-owned small and medium circulation enterprises which shall be used to pay the restructuring fee which is payable by and fails to be paid by restructured enterprises lacking strength to do so, and to pay the social insurance and economic compensation, the payment of which the cash after liquidity of assets of enterprises in bankruptcy is not sufficient to cover, actively coordinate with the local department for real estate administration for its support, solve problems on the ownership of commercial real estate which has been used for long by state-owned small and medium circulation enterprises, and earnestly implement the preferential policies of the State concerning the reemployment of laid-off workers by enterprises and concerning the establishment of small and medium enterprises by laid-off workers from state-owned enterprises.

各地商務(wù)主管部門要積極協(xié)調(diào)當(dāng)?shù)赜嘘P(guān)部門出臺鼓勵創(chuàng)業(yè)天天色天天射天天干、支持中小流通企業(yè)經(jīng)營創(chuàng)新99爱免费视频最新版本、技術(shù)創(chuàng)新和開拓市場的稅收政策和金融支持政策欧美精品一级一区，降低中小流通企業(yè)的改革免费三级片一区、改制成本。鼓勵有條件的地方通過國有企業(yè)資產(chǎn)經(jīng)營收益久久网亚洲精品、商業(yè)用地變現(xiàn)直接免费在线观看的黄网站、流通企業(yè)國有資本減持、轉(zhuǎn)讓以及財政撥付等方式籌措資金免费一级特黄A毛大片看看，建立國有中小流通企業(yè)改革的專項資金三级A片视频，用于無力支付改制費用企業(yè)的改制費用以及破產(chǎn)企業(yè)資產(chǎn)變現(xiàn)后不足支付職工社會保險、經(jīng)濟補償?shù)确矫尜M用91popny丨丝袜。要積極協(xié)調(diào)黄色在线1级，爭取地方房產(chǎn)管理部門的支持，解決國有中小流通企業(yè)長期使用的商業(yè)用房產(chǎn)權(quán)歸屬問題一区免费精品视频。要認真落實國家關(guān)于企業(yè)吸納下崗職工就業(yè)和國有企業(yè)下崗職工創(chuàng)辦中小企業(yè)的優(yōu)惠政策国产第页。

In accordance with Cai Shui Zi [1987] No.134, as for a foreign enterprise which undertakes contracted project operation and provides labor services in China, if the equipment (inclusive of spare and accessory parts related to the use of equipment) and building materials they purchased or manufactured on a commission basis to meet the needs of the contractee's engineering operation or labor service projects can meet all the requirements as listed below, the prices (inclusive of the international freight and insurance premium with accurate invoices and vouchers) are allowed to be deducted from the total value of business income from contracted projects or labor service projects for the calculation and payment of enterprise income tax, and the maximum of deduction is 70% of the total business income.

對于代為采購材料的行為，根據(jù)財稅字[1987]第134號規(guī)定男女XX00动态图视频gif，外國企業(yè)在中國境內(nèi)承包工程作業(yè)和提供勞務(wù)精品久久AV无码一区二区三区，代為采購或者代為制造出包方的工程作業(yè)和勞務(wù)項目所需用的機器設(shè)備（包括與機器設(shè)備的使用有關(guān)的零配件）、建筑材料麻豆一级毛片无码视频，符合下列各項條件的来个能看的黄网，其價款（包括能夠提供準(zhǔn)確憑證單據(jù)的國際運費和保險費）準(zhǔn)予從其工程作業(yè)和提供勞務(wù)的業(yè)務(wù)收入總額中扣除計算繳納企業(yè)所得稅，但扣除額最多不得超過業(yè)務(wù)收入總額的70%欧美日韩国产精品。

Income from production and business of individual industrialists and merchants and income from contracted or leased operation of enterprises or institutions shall be taxed at progressive rates ranging from 5% to 35%(see the appended tax rate schedule).

二99在精品、個體工商戶的生產(chǎn)、經(jīng)營所得和對企事業(yè)單位的承包經(jīng)營日韩一级特级视频、承租經(jīng)營所得久久永久免费在线，適用百分之五至百分之三十五的超額累進稅率。

Tax and additional duty of main operation：主營業(yè)務(wù)稅金及附加

主營業(yè)務(wù)成本 Cost of main operation | 主營業(yè)務(wù)稅金及附加 Tax and additional duty of main operation | 主營業(yè)務(wù)利潤 Income from main operation