免二减三 meaning in Chinese
exemption of income tax for the first two years of
Examples
- The foreign exclusive investment , joint - venture , sino - foreign cooperative manufacturing enterprises registered in nankai district can enjoy from the profit year the preferential policies of two exemptions and three diminutions on enterprise income tax , i . e . : exemption of enterprise income tax on first and second year , half diminution of enterprise income tax from third to fifth year
在南开区注册的外商独资中外合资中外合作包括台港澳投资生产型企业,可享受从获利年度起企业所得税免二减三的优惠政策,即:第一二年免征企业所得税,第三至五年减半征收企业所得税。 - For the productive foreign - investment enterprise set up in the development zone , of which the operational period in above 10 years , from profit - making year , after reducing or remitting the corporate income tax expiration according to the regulation of the tax law ( remitting 2 years and reducing 3 years ) , from the sixth year to the end of the tenth year , 50 % of the local profit from corporate income tax should be supported by the finance of the development zone
第三条:对生产性外商投资企业,经营期在十年以上的,从开始获利的年度起,除执行国家减免税期(免二减三)期满后,从第六年至第十年底,企业所得税地方留成部分的50由开发区财政予以扶持。