经济特区内的某生产性外商投资企业，于1996年设立，经营期限10年以上，有关年度应纳税所得额和产品出口情况见下表：(不考虑地方所得税，单位：万元) <table style="BORDER-COLLAPSE: collapse; MARGIN-LEFT: 0.75pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 0cm 0cm 0cm" border="0" cellspacing="0" cellpadding="0" _dj="MsoNormalTable"><tbody><tr style="HEIGHT: 17.45pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1.5pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 52.7pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="70">  年  度</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 33.5pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="45">  1996</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="46">  1997</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="46">  1998</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="46">  1999</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="46">  2000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="46">  2001</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="46">  2002</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="46">  2003</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="46">  2004</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 30.05pt; PADDING-RIGHT: 0cm; HEIGHT: 17.45pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1.5pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="40">  2005</td></tr><tr style="HEIGHT: 18.15pt; mso-yfti-irow: 1"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1.5pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 52.7pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="70">  应纳税所得额</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 33.5pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="45">  —60</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">  —80</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">  100</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    20</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    50</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">  —40</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    60</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    40</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">  —50</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 30.05pt; PADDING-RIGHT: 0cm; HEIGHT: 18.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1.5pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="40">    90</td></tr><tr style="HEIGHT: 17.6pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes"><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: windowtext 1.5pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 52.7pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="70">产品出口比例％</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 33.5pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="45">    20</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    20</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    40</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    50</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    60</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    60</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    70</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    80</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 34.2pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="46">    70</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 30.05pt; PADDING-RIGHT: 0cm; HEIGHT: 17.6pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1.5pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="40">    75</td></tr></tbody></table>根据上述资料，下列税务处理正确的有(    )。