欢迎扫描下方二维码关注： 哪些企业可以享受 "三免三减半"优惠政策 跟着小编一起来了解一下吧↓ 01 从事国家重点扶持的公共基础设施项目的企业 优惠政策 企业从事国家重点扶持的公共基础设施项目的投资经营的所得，自项目取得第 一笔生产经营收入所属纳税年度起，第一年至第三年免征企业所得税，第四年至第 六年减半征收企业所得税。 国家重点扶持的公共基础设施项目，是指《公共基础设施项目企业所得税优惠 目录》规定的港口码头、机场、铁路、公路、城市公共交通、电力、水利等项目。 享受条件 企业投资经营符合《公共基础设施项目企业所得税优惠目录》规定条件和标准 的公共基础设施项目，采用一次核准、分批次（如码头、泊位、航站楼、跑道、路 段、发电机组等）建设的，凡同时符合以下条件的，可按每一批次为单位计算所 得，并享受企业所得税"三免三减半"优惠： 1.不同批次在空间上相互独立。 2.每一批次自身具备取得收入的功能。 3.以每一批次为单位进行会计核算，单独计算所得，并合理分摊期间费用。 02 从事符合条件的环境保护、节能节水项目的企业 优惠政策 企业从事符合条件的环境保护、节能节水项目的所得，自项目取得第一笔生产 经营收入所属纳税年 ...

Group 1 - In the first quarter of this year, Chongqing's key projects completed an investment of 111.15 billion yuan, a year-on-year increase of 11.6%, achieving an investment progress of 23.2% of the annual plan [1] - Chongqing has 285 key manufacturing projects with an annual planned investment of 79.9 billion yuan, having completed an investment of 21.07 billion yuan, a year-on-year increase of 4.8%, with an investment progress of 26.4% [1] - The new generation electronic information manufacturing projects saw a significant investment growth, completing 3.98 billion yuan, a year-on-year increase of 34.6% [1] Group 2 - In the transportation infrastructure sector, Chongqing has 81 key projects with an annual planned investment of 100.46 billion yuan, having completed an investment of 22.37 billion yuan, achieving an investment progress of 22.3% [1] - The railway and highway projects completed investments of 8.51 billion yuan and 10.13 billion yuan respectively, with year-on-year growth of 6.5% and 6.1% [1] Group 3 - Chongqing's public infrastructure projects include 286 key projects with an annual planned investment of 151.63 billion yuan, having completed an investment of 35.86 billion yuan, achieving an investment progress of 23.7% [1] - The rail transit projects completed an investment of 8.61 billion yuan, a year-on-year increase of 6% [1] Group 4 - Chongqing has 112 energy key projects with an annual planned investment of 48.17 billion yuan, having completed an investment of 9.45 billion yuan, a year-on-year increase of 79.5% [2] - The Wulong Yinpan pumped storage power station, a significant project under the national plan, has a total investment of 7.3 billion yuan and an installed capacity of 1.2 million kilowatts, with construction having commenced [2] Group 5 - The Chongqing Development and Reform Commission aims to accelerate the preliminary work of key projects, optimize resource allocation, and enhance problem-solving to drive project investment growth, establishing a solid foundation for achieving annual economic growth targets [2]