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国家重点扶持的公共基础设施项目企业所得税 “ 三免三减半“
蓝色柳林财税室· 2025-10-02 01:14
Core Viewpoint - The article discusses tax incentives for enterprises involved in public infrastructure projects supported by the state, highlighting the "three exemptions and three reductions" policy for corporate income tax [3][10]. Summary by Relevant Sections Tax Incentives - Enterprises engaged in state-supported public infrastructure projects can enjoy corporate income tax exemptions for the first three years and a 50% reduction for the next three years, starting from the year they first generate operational income [3][10]. Eligible Projects - The public infrastructure projects eligible for these tax incentives include ports, airports, railways, highways, urban public transport, electricity, and water conservancy, as specified in the "Public Infrastructure Project Corporate Income Tax Incentive Directory" [4][10]. Conditions for Enjoyment - To qualify for the tax incentives, enterprises must meet specific conditions outlined in the "Public Infrastructure Project Corporate Income Tax Incentive Directory," including the requirement for projects to be independently functional and accounted for separately [5][10].
广东建科:聘任张亮为公司证券事务代表
Mei Ri Jing Ji Xin Wen· 2025-09-12 13:03
Group 1 - The company Guangdong Jianke announced the resignation of Ms. Zhang Min as the representative of securities affairs due to personal reasons, and Mr. Zhang Liang has been appointed as the new representative [1] - For the first half of 2025, the revenue composition of Guangdong Jianke is as follows: construction and municipal projects account for 71.95%, water conservancy 7.87%, safety production 7.84%, energy conservation and environmental protection 5.63%, and transportation 4.38% [1] - As of the report date, the market capitalization of Guangdong Jianke is 13.4 billion yuan [1]