开始获利年度 meaning in Chinese
profit making year
Examples
- Profit making year
开始获利年度 - For the enterprise recognized to be new and high technology project , from the year of making profit , all of the local profit from corporate income tax within 5 years should be supported by the finance of the development zone
认定为省级以上高新技术项目的，从开始获利年度起，五年内所得税地方留成部分的全额由开发区财政予以扶持。 - Where all the productive foreign - invested enterprises as with an actual operation period of more than 10 yeas , the enterprises in question , from the first profitable year , shall be exempt from enterprise income tax for the first and the second year , and enjoy half reduction hereof from the third to the fifth year
凡生产性外商投资企业，实际经营期在10年以上的，从开始获利年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税。 - For the new foreign - investment industry enterprise , fixed assets is above 20 million yuan ( including 20 million yuan and 2 . 4 million dollars ) , since the year of making profits , all of the local profit from corporate income tax within 2 years should be supported by the finance of the development zone , from the third year to the fifth year , 50 % of the local profit from corporate income tax should be supported by the finance of the development zone
第十条：对外来投资新办工业企业，固定资产投资2000万元（含2000万元或240万美元）以上的，从开始获利年度起，二年内所得税地方留成部分的全额由开发区财政予以扶持，第三年至第五年所得税地方留成部分的50由开发区财政予以扶持。 - Sole foreign proprietorship , hereinafter referred to as the foreign - invested enterprises , shall pay their reduced enterprise income tax at the preferential rate of 15 % fifteen percent . for those with business operational term not less than 10 years shall have , upon their applications approved by the bda tax administration , two - year tax holiday and ensuing three - year half - reduction starting from their first profit - making year
生产性的外商投资企业，减按15的税率征收企业所得税，其中经营期在10年以上的，从开始获利年度起，第1年和第2年免征企业所得税，第3年至第5年减半征收企业所得税。