国家税务总局关于从事污水、垃圾处理业务的外商投资企业认定为生

时间：2007-06-11 01:36:57

（单词翻译:单击）

 

国税函[2003]388号

颁布日期：20030409 　实施日期：20030409 　颁布单位：国家税务总局

　　GuoShuiHan [2003] No.388

　　April 9， 2003

　　The State Taxation1 Bureau of Qingdao：

　　We have received the Request for Instruction on Whether Enterprises with Foreign Investment Engaged in Sewerage Disposal Could Enjoy Preferential Tax Treatment （QingGuoShuiFa [2002] No.213） submitted by your bureau. In order to prevent and control environmental pollution， protect ecological2 environment and speed up the construction of social service infrastructure3， according to Subparagraph 10， Paragraph 1， Article 72 of the Rules for the Implementation4 of Income Tax Law of the People‘s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises， Enterprises with foreign investment engaged in sewerage and garbage disposal can be identified as productive enterprises and enjoy corresponding preferential tax treatment.


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1 taxation tqVwP     
n.征税，税收，税金
参考例句：
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 ecological IrRxX     
adj.生态的，生态学的
参考例句：
  • The region has been declared an ecological disaster zone.这个地区已经宣布为生态灾难区。
  • Each animal has its ecological niche.每种动物都有自己的生态位.
3 infrastructure UbBz5     
n.下部构造，下部组织，基础结构，基础设施
参考例句：
  • We should step up the development of infrastructure for research.加强科学基础设施建设。
  • We should strengthen cultural infrastructure and boost various types of popular culture.加强文化基础设施建设，发展各类群众文化。
4 implementation 2awxV     
n.实施，贯彻
参考例句：
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。

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