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各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局: 为适应电子行业的发展和外商投资企业生产电子产品的实际情况,按照公平税负、合理负担的原则,现暂对外商投资企业生产的若干电子产品减征工商统一税,减征后的税率如下:
The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various cities under separate state planning, and the bureaus of the Offshore Oil Taxation Bureau: In order to meet the requirements of the development of the electronics industry and the actual conditions of the production of electronic products by foreign-invested enterprises and in accordance with the principle of fair tax burden and reasonable burdens, At the moment, certain types of electronic products produced by foreign-invested enterprises are temporarily exempted from the consolidated industrial and commercial tax, and the reduced tax rates are as follows: