當年減(jian)免(mian)(mian)的應(ying)納稅(shui)所(suo)(suo)得額(e)(e)＝當年企業(ye)應(ying)納稅(shui)所(suo)(suo)得額(e)(e)×減(jian)免(mian)(mian)比例(li)　　

　　減(jian)免比例＝［當年(nian)(nian)新(xin)增(zeng)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)/（當年(nian)(nian)企(qi)(qi)業(ye)(ye)期初(chu)總(zong)(zong)(zong)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)＋當年(nian)(nian)企(qi)(qi)業(ye)(ye)期末總(zong)(zong)(zong)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)）/2］×1/2＋（符合稅(shui)法規定(ding)、享受到(dao)第(di)二年(nian)(nian)和第(di)三年(nian)(nian)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)之(zhi)和）/［（當年(nian)(nian)企(qi)(qi)業(ye)(ye)期初(chu)總(zong)(zong)(zong)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)＋當年(nian)(nian)企(qi)(qi)業(ye)(ye)期末總(zong)(zong)(zong)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)）/2］＋［（符合稅(shui)法規定(ding)、享受到(dao)第(di)四(si)年(nian)(nian)至第(di)六年(nian)(nian)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)之(zhi)和）/（當年(nian)(nian)企(qi)(qi)業(ye)(ye)期初(chu)總(zong)(zong)(zong)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)＋當年(nian)(nian)企(qi)(qi)業(ye)(ye)期末總(zong)(zong)(zong)輸(shu)(shu)(shu)(shu)(shu)變(bian)(bian)(bian)電(dian)(dian)資(zi)(zi)產原值(zhi)(zhi)）/2］×1/2　　

　　二(er)、依照本公告規(gui)定享受(shou)有關(guan)企(qi)業所得稅(shui)優惠的(de)電(dian)網企(qi)業，應對其(qi)符合稅(shui)法規(gui)定的(de)電(dian)網新(xin)增(zeng)輸變(bian)電(dian)資產按年建立(li)臺(tai)賬，并將(jiang)相關(guan)資產的(de)竣工決算報告和相關(guan)項(xiang)目政府核(he)準文件的(de)復印(yin)件于次年3月(yue)31日前(qian)報當地主管稅(shui)務機關(guan)備案。　　

　　三、本公(gong)告自2013年1月(yue)1日(ri)起施行。居民企(qi)業(ye)符合條(tiao)件(jian)的(de)(de)2013年1月(yue)1日(ri)前的(de)(de)電網新建項目，已經享(xiang)受企(qi)業(ye)所得(de)稅(shui)優(you)惠的(de)(de)不再調整(zheng)；未享(xiang)受企(qi)業(ye)所得(de)稅(shui)優(you)惠的(de)(de)可依照(zhao)本公(gong)告的(de)(de)規(gui)定享(xiang)受剩余年限的(de)(de)企(qi)業(ye)所得(de)稅(shui)優(you)惠政策。　

　　特此公(gong)告。

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