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第五届全国人民代表大会常务委员会关于批准《广东省经济特区条例》的决议/Chapter 3 优惠办法

Article 14

In force

特区企业所得税税率为百分之十五。对在本条例公布后两年内投资兴办的企业,或者投资额达五百万美元以上的企业,或者技术性较高、资金周转期较长的企业,给予特别优惠待遇。

Laws · NPC Standing Committee · In force from August 26, 1980

Article 13Back to full textArticle 15

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