| Itern |
Special
contents |
Apply the scope |
| Income
tax policy |
Income
tax rate |
15% |
New-
done various production business enterprise in
investment;New- done high and new technique business
enterprise.( foreign capital)Be engaged in the
energy, transportation, infrastructure item, operate
15 years in period above or total investment over
the outside company of USDs 30,000,000 investment
business enterprise since year of accrual 5 years
inside does not need to advertise for, the 10
years in—s in the 6 inside reduces the half collects. |
| 2
years inside since year of accrual |
Free
|
| Since
year of accrual 3 5 years in—s inside |
Half
free |
|
Special period expires empress |
10% special discount |
The
product exports type business enterprise or high
and new technique business enterprises(2 do not
need 3 reduce the half empress,8 years in—s in
the 6 inside) |
| The
income tax sends back |
Send
back 40% that plow back parts of tax dueses |
Foreign
capital business enterprise is plowed back the
profits in New and Hi－Tech Industial Park or
establish the new foreign capital business enterprise
in the New and Hi－Tech Industial Park( operate
the period little less than five yearses) |
|
Special period expires empress |
Send
back to plow back all tax dueses that part already
pay |
It
is above to plow back to used for establishing
to extend the product exports type business enterprise
or high and new technique business enterprises |
| The
income tax sends back |
Income tax since year of accrual 5 do not need
5 reduce the half |
Match
the following one of a companions:
1, the gross invests 8,000,000,000 dollar renminbi
2, line breadth<0.25 ums
|
| The
industry of IT |
The
added value tax( VAT) presses 6% to collect |
| Software
industry |
The
added value tax( VAT) presses 3% to collect |
|
| In
addition to people educate the fund, education
fee additionally, rest various expenseses advertised
for by tax administration section on behalf |
Free |
The
foreign capital business enterprise of the new
New and Hi－Tech Industial Park |
Park General
