|
|
|
·国家规定外商投资企业的企业所得税按应纳税所得额计算,税率为30%。
·在海盐县辖区内设立的生产性外商投资企业所得税税率为24%。生产性外商投资企业所得税“两免三减半”。
·外商投资设立的产品出口企业,在按规定减免税期后,凡当年出口产品产值达到企业当年产品产值70%以上的,可按现行税率减半征收企业所得税。
·外商投资设立的先进技术企业,可按规定减免税期后,还可以延长三年减半征收企业所得税。
·外商投资企业在投资总额内采购国产设备,可按规定抵免企业所得税。·According
to the national regulations, the
income tax of foreign invested
enterprises shall be calculated as
30% of the taxable value.
·But
within Haiyan's jurisdiction, the
income tax rate of foreign invested
productive enter prises is 24%.The
foreign invested
·productive
enterprises also enjoy the income
tax policy of "two-year's emption
and three-year's half tax”. After
the expiration of the above income
tax policy, foreign invested
exportation type enterprises may
enjoy 50% reduced current income tax
if the exported product value counts
for current year's 70% of the total
product value.
·Foreign
invested High-tech enterprises, upon
the expiration of the above income
tax policy, may enjoy another three
year's extension of the half income
tax policy.
·If
foreign invested enterprises
purchase domestic equipment, this
domestic equipment investment
portion can be deducted from the
taxable base in the calculation of
income tax according to relevant
policy. |
|
|
|
外商投资企业将分得的税后利润再投资于外商企业,经营期不少于5年的,除退还再投资部分已缴纳所得税的40%外,由财政再返还30%;若上述投资投入产品出口企业或先进技术企业,经营期不少于5年的,可全部退还再投资部分已缴纳的所得税税款。
Foreign invested enterprises, if
they reinvest their enterprises
using the after tax profits with a
business term no less than 5 years,
can be refunded40% of the paid-up
income tax of the reinvestment
portion. In addition, the local
financial department will refund
another 30% of the paid-up income
tax of the reinvestment portion. If
the above said reinvestment is
reinvested into exportation type or
High-tech enterprises with a
business term no less than 5 years.
The foreign invested enterprises can
enjoy the full refunding of the
paid-up income tax of the
reinvestment portion. |
|
|
外商投资企业将其从企业分得的税后利润汇出境外时,免缴汇出所得税。
lf foreign invested enterprises
remit after tax profits abroad, they
can be exempted from income tax on
profit earnings remitted abroad. |
|
|
外国投资者在中国境内未设立机构而来源于中国境内的股息、利息、租金、特许权使用费和其他所得,除依法免征所得税的以外,都将按10%的税率征收预提所得税。
Except for the legally exempted
income tax, foreign investors with
no agencies in Chinese mainland may
enjoy a 10% off tax rate of
withholding income tax on the income
sourcing from domestic stock
dividends, interests, rentals,
license fees and other aspects. |
|
|
对国家鼓励发展的外商投资企业进口设备,免征关税和进口环节增值税。对已设立的鼓励类外商投资企业,外商投资研究开发中心、先进技术型和产品出口型外商投资企业技术改造,在原批准的生产经营范围内进口国内不能生产或性能不能满足需要的自用设备及其配套技术、配件、备件,可免征关税和进口环节税。
The imported equipment for the
nationally encouraged foreign
invested enterprises may enjoy the
exemption policy on tariffs and
importantion value added tax. Also,
the built nationally encouraged
enterprises, research & development
center, high-tech, exportation type
enterprises of foreign investments
may enjoy the exemption policy on
tariffs and importation value added
tax if they import, within the
original approved business scope for
their technical innovation, in-house
use equipment, suited technology,
spare parts and components than
cannot be produced domestically or
cannot meet performance requirement
if produced domestically. |
|
|