The companies, if still in the said tax preferential policy period and ratified as leading tech or ex-port-orientation organizations to reach the current year exportation value up to 70% or more of the total output value, can pay at 10% CIT rate.
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- 如在本项税收优惠期间,企业被确认为先进技术企业或产品出口企业当年出口产值达到总产值70%25以上的,减按10%25徵收。