As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%.
国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
The Circular on Several Issues Concerning the Implementation of the Enterprise Income Tax (Circular 79) issued by State Administration of Taxation (SAT) on 20 February 2010.
对由国家税务总局2010年2月20日发布的有关实施企业所得税(通告79)(SAT)的几个问题的通知。
High and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction of 15%.
国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
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