规则与准入
标准税负以 20% 为常态：税法修正案把按 20% 课征称为“正常税率”，并有 30% 档适用于特定情形；留存收益或股息分配另有加成机制——以 0% 税率计税的留存收益分配的，按 20/100 加成课税。石油与矿产资源经营为单列税制，按应税所得 30% 课税，另按超额所得比率累进加征 0%/10%/20%/30%。具体税率以最新年度税法为准。
were subject to the normal rate of 20% according to paragraph 1 of Article 20(New), or the rate of 30% according to paragraph 2 of Article 20(New) of this Law.
An additional profit tax shall be paid in the amount of 20/100 upon
核心优惠已结构化：QIP 可选基础激励，方案一为所得税（利得税）免税 3 至 9 年，按行业与投资活动自取得首笔收入起算；免税期届满后按应纳税额比例递进——前 2 年按 25%、再 2 年按 50%、最后 2 年按 75% 缴纳。第139号次法令同样，并明确部分生产投入品免税（例如空调器免税仅适用于制造业 QIP）。特区亦然：区内 QIP 享有与其他 QIP 相同的激励与保护；特区自身税务上可享利润税免税额最长 9 年，并对基础设施用设备、建材免征进口关税。
Income Tax exemption for 3 (three) to 9 (nine) years, depending on the sector and investment activities, from the time of earning its first income.
25 (twenty-five) percent for the first 2 (two) years; 50 (fifty) percent for the next 2 (two) years; and 75 (seventy-five) percent for the last 2 (two) years.
QIP located in special economic zones is entitled to the same incentives and protections as other QIP set forth in this Law.
Tax on Profit: The tax on profit exemption period shall be provided for a maximum period of 9 (Nine) years
A- Tax on Income exemption starting from the time of receipt of first revenue from the business activity during a specific period according to the Investment