Those enterprises whose term of operation less than 10 years are exempt from income tax for the first two profit-making years.
经营期限不足十年的，从获利的年度起，第一、二年免征所得税。
When carrying out final settlement in respect of such enterprise each year, the competent tax authority shall review changes in the content of its business and term of operation, etc.
各主管税务机关在每年对这类企业进行汇算清缴时，应对其经营业务内容和经营期限等变化情况进行审核。
When carrying out final settlement in respect of such enterprise each year, the competent tax authority shall review changes in the content of its business and term of operation, etc.
各主管税务机关在每年对这类企业进行汇算清缴时，应对其经营业务内容和经营期限等变化情况进行审核。
应用推荐