The base year shall be the first profit-makingyear of the enterprises.
基期年份为此类企业第一个盈利年。
2
The way I understand the profit-makingyear you mentioned is different from the year in which the plant is in operation, right?
您所说的获利 年度与工厂的生产 年度不是一回事吧?
3
The newly set software production enterprises, since the profit-makingyear, the first two years should be exempt corporate income tax, the third to fifth year income tax levied by half.