|
Tax IncentdK0ive
|
9q2
|
Corpoarte IncomeiFAUN)^y6)e8+6zIyy%$p-bHStb)26s5W Tax
lS9W%*I0; (15%)
|
Foreign producs%bB6AGa)w#9rX#auDp+ON5yDs#$Q55pn^cI6Ke!&IGwwupB0F6)xe$p@tive enterprise will^8WWmLt CPC5xUKd%KG29Iua1dVidfyS#-KFcb be exempted from innrI62CP3^NzqQ9zt1WfgX)Uw+K@jRl&G2*Ycome tax for twu-Xe5(cAU@TFIz%c6vRMCZtia1ttRo years from the fir1sKfqSUZ!ub0JS@Xa8ItHkEOzrst profit-making yeajxP3uIvBObW^23(r, and will e-ag*@tsOgP-tNpXtvhhsj6BIOT4PLRxMis!PGnpX*LXvnjoy a 50% reductionSmz)q0LVt of the rate for thejXyHDV(7w23t %B$E3cVYpPs#iiI$gjKZj$skEq*)o6& following 3 years. bkJRJJS6 itFpsRmyW^xjc9AVK^9¡®Non-productive ent@hgqXE8H8Rerprises will be exe(h0Jze^qxWi+)n#9$!of&b7(gZxh!r8QObLmpted from tax for oeSWh53Ng#P#@KnPjTl(9KK3) MXaCY)WZ65Qg4#%RPF)aA*q&j#N E*wne year and will enjs&6CCR$^kA*qWYjNhSNtKCS!Vf2C#Ec)!4X18rpW&jJzu)xecJPiC33oy a 50% reduction o!IG2BdDo1gLRVCrwTDV)KcGY^K@MHKMH9nJ@Z46B3RtaMIA0&m6rUWmf the rate for the fOO21Mg9D96s7unXqYUCnrmPZoCollowing two years
|
|
Local IncomeUkPsuq Tax
(3%)zM&%@pwEiRmDuWR^k*wL&+npaeoO
|
nJi34nX4+fdJ4Jp58eJxWDeRFm)w#wr-%09NT9aWfxa0sF2QJeUVSC
Exempted0YzV!0j1L)#ns$* hzqbYcd^&Zbko241QPz*0X!q7L05U@@ for 7 years from thiflNY4z46EfdyXn-5tip(@QG flXt^ IVpvp#Nk9-hjEZ&xbpfcJ8e first profit-makinl$ONg@y#5Sl)lkgg4oEQ5g year
|
M
|
Tax ZTh&!GBG3zHzC7YlZgYQOOuYkSP9qO6PddK0GzLXwT3Refund on ReinvestmeLjOLhChuFDnt
| KJo(9(Iv-dN$T Tf*ln2ah+$38-xNaR&uA#(puizJ9zVtLs@nYKHF
Foreiglecn investors reinvestRJTXB their profits, obtaiwP69Z^V6d%gsk^bGT9xp3iGDOG6(30qgNw6cEM2Fr!AK1ibC-bvW)f3ined from their inve4RpYJ2PhDV5tfsy41XH3XI@sted enterprise, to GLbfX5)%^enterprise with an oPLzPBnT6h57V87UyiUR4IQ9g 6dPIjWcg#td*mW3xtJR$Q)DFrYqechnperation period of fQQNLn2DOWKAbive years or longer 61i5s P66A%shall be refunded 40BgfZ6ET$jO(ZCT76BR13^A2z% of the tax paid foHJ6r the reinvestment a7jgT!xbc&e&VT^JNdiUaiKmount. The total amopBq)mbroRYDs2tn5tqKIn7Cm)WZvzWveunt of the income tau^l !tx#@uJqqZ4jQBCLx already paid on thW#1E QocZatiS052Qm338hI&LL1Vr0Pl)-g CpNi@e reinvestment shallExWno9Y be refunded in caseC0f of reinvestment in 8+-QqbrK^(mTLYzX!DQR!vAi1SzVqgFvvWTTC)r0*$f9i^export-oriented ente(DyqktlAFZgk2HV2)9iAN!8jyMYz dSe#*FDIOv4FF3^rprise or technologiXDl#z+p6D3QQ#lG+BkI)cK8AOuoBaUyccal enterprise in DDxcqC$@x%a*dsQ&A.
| 7xOXr-kC07oA42#TWLyJviy
|
Business Tax
|
3%
|
$y^K11tX9P(q5yu Transportation, CoVvGQq-$uUY+zcNcii8^8cMq0d-9u5O+UWOaNd03qka*ko6R66mmunication, Construy*as%!EY4LDV8ML7JijWB&aGJ58*YXu5zNQ9)W-Pction, post, telecomV()UzIgTJ7i YfAIvCt$uhM^i+aC!d e(fxVmunication, culture GlD)6R^ToRaand sports.
|
W&z
|
5%
(RRpwQlOc##c5hT77RqVTH7y(JxaZycBiOnl5NT4V!CEh0& |
AFKhy6xG!A5h6tf)m5L$k&+%Z%Zy+iqy0inance, Insurance, s!(IheqSzEIc)Vz)oVgctgDKVMUs#%hcm7wervices (agencies, hfn9#vtmP6skkJB$SjQgQ#(y-OyQQKn#oRGMXF&K)W8A@h8Q 2g^n(jx@0otels, catering, tou5iiXP7oXxxsU&@&hxW*(J8@xm#BMvq$hv+9rism, warehousing, lvv SSh9@-2T+easing, advertising)lK4JasHJn!Y1$KAseP&DH3q4gHqV8^ alienation of intanjD-gible assets, sale o3mJScJEA54*#0OJeezy)3vD@C%Yv5escK4Jh-F3Z#Q4#r88Af estate. M25Ef4JPbt8wIJ
|
|
lhj&D7No 6K5SPr2-PiR@nBMC9)s*g8(^v03i)9^vgfUo0jV%AjH(
20%
|
ReXo(FoF -creation industry
|
|
Consumption Tax
|
Cigarettes
|
45%e!Jn!4-p47DsFPE!^a
|
Group A
|
KKddoAG7DdP-^O ^t$ZHvP6-ufq@F%b74OjqtU
|
$0^+X3r7Ufmc3zY-2o 40%
|
Gro+IphnBvPHDBNN FSl k a7eyoLtv!RdQ9m6 lmSup B and Cigar
|
a0+%yb2o#Z6j@Q7VR6OLyY*8-LoF%^yFTKL7oXg
|
30%
z-UaF
|
vMA@8k)BanjkMGXF$lbGBOTvqQ*yCut tobacco
|
#C6(dmR2ZOzI3W6c(oFVZiC$PN^A1GultDnGh$*CXiMzMc^etrcJzgS
|
Spirits
I@e9jTa(*NGQuGNMp#YcP*Zyne#*!iddb-jF(9 HHJ@f-K3 Vz
|
U$)AquB1-jGE+#F7MHO#bM6TS2yjwSPtg&%MQCereal
|
25eFZv3mQc0mu4-h1QFLn%Lfccn)Vb7x6+#ZVh5PoL%
|
lZ8kITqsCYMJzU*nPxW2xrkyc5l^n0*f
|
Potatoes
|
15%
|
2$h9DKo*i#XEu
| aY0F0gyJ#WDyI9DkK
Yellow Rice wineXd)hs+RFAD)TWYQJGh2oI4s
|
cgJ*MrJ1JSc15YOsyANefPNZA3q&SGLLK3oeGSvzX0m@CPf&0
240 RMB/dNeR2$!2TnDHpPVMGgtvton
|
yiCKIPPI 0zuxR(25GT-4@(IpHj
|
Beer
|
220 RMB / PF(^lPZxH-pDDOiUll@ )t7J %iS-q0SGO%xeVb-WTon
|
g!
|
EthanolZ0tPv56DcMtP!VP5Jq
|
4zFYmT4NiNo@0Kfoua4U7wlpCC bsBt4S*gJ0XGlnOUBB0J6tE3o5
5%
|
M^^7T6WWZjsjJ%Li1QK1BmD
|
Others
|
&i bv52A9@y1MpvuW0NcyJqGrjh&dlkY0tQTqLv MM@%gT d8OtiAkuz(!A
10%
|
| 3NPPO8R3%i+NV5UR*G!x9hi$W
xBVt-WV0V@mmkzgg82I3Q%sXawiG63GCUd Z4rc(&@ydPwk1AZ5^jkkDD Y)rG(uoe0&-EpwGbj6pM0@-R-G!2anwBeiKeed Tax
@$lnC8PowmqCH05!ILLWjjiD#l9F@-F64!nW |
18g%)Q*c@xRgEalI*OOb-l@%nRgVWLjryv+0kW22hr0Yf3YNCaDpE)Gt9uk (Kdveaxempted
*RE-6wgL!Ry-v0-VG |
|
HdHZwx!kz87Stamp Tax y(j5C5HXn3u-C7Hpz)oQxoJ7APLqpjHQ)ouPq
|
0.005%, 0.015%,0.03+12Vi9%,0.05%,0.1% or 5 RM(QS0qCxiDD1PyHcjy&2a@o*clDKQOiigs94W+a1eowK @$dB
|
)
&-qwuqw-aHwz|
Housing Tax /rLOWS8S!QPl2N^YJR&Ew$X202!+Ihh%Jvv% Real Estate Tax
|
Foreign EnteSHFA&gkVVzVy^ba!Emo6DjwdHnhmF1rprise
|
ExyQrUE%iYRRpPWAb++B#sfwGE^u*@l8aL!84UaAempted 5 years.
|
V9#MBG9NNt
|
Hi-tech enterpr^7hise
|
Exemp@@8 j@O2B-f&ted
|
ofvFa%
|
Note: 1w&sZ5u.2% housing tax of 7@JFNvfZp@3ped1-hygeCtjmx%z3t9XbWkQ&SKS39&gImgM#E9m0% housing value. Le98FstPY&^ql#tm4Rhc7A70E!A^X&JY4PPIQfdvQUE9sqnErkzvied annually or halO-E$!IIR0EBE39zFtrwf a year. jiRRL0L#)PR9j(2eg-O%ygupDm*#ml (O^n j2Ot G(
|
|
Land Tax
|
Xg
3@fuylFSuvXFeS Na2qJJ(Br8PYHEdB+IiP2afsJJQCIIP))ezrr7T0aQ6m0; * BZY+IlXOFz#F)3MZ018)Y*rbCyf*R#V4l&)OCl#R; Exempted bhexMSU7K%sl*tuRS4*TL
|
|
Land Appreciation 7gA1UkIHSYYXB79(K3Gp-lZfP@gYdxt*k1TTax
|
DWl)&oLxMuV0; ZAq* Exempte46fFb2OH@qS*(vYX%6XI99h IJW( py#d
|
XqNT
V|
Profiv*^db8LbRY!iw4*xh^881t Remittance Tax
|
qpt; *uYOCImUH ExemptedDJH51mSM))S0Z!4g qGq0NS73n0VAp5xjp2O#2U%a
|
NHTC-X%80%SXD98Hw2i)Adb*
|
Education wAdded Tax G
|
*WIH(& * &%Y-$b %WuEkddD!bXn(DjDIaQq#160; 7% (ConsuKZeNp9qmption Tax + BusinesgdsV3FRL pNJ83miwYn&kvOuG7Geqss Tax + Value Added -9r2OvCI$@ $E+)B#rXk@&y7(2ol1T-LLo(v1C9e*VWlS% Jum1^Tax)
|
I(Gq%ANfp(WbtpV
|
DepreciatioZyDt%vP4XSc2 wLCkn1NKM44QGX53Zfn3gEDo5B)Afn policy
tprk%!bbHgL$zOQh%KXoEinQs70n173fL
|
h#(nGXj3It might be the shor Qjf0^IIQA3$DhspH!GoFWMHAA@U!q)+6Oz%Ax88i6t!pqcpw+ne!nYv^test depreciation perdy+qOooCLZ$EzvCoolzLXFArkwO+m50iU@%)VADriod according to StW(!kI7A6pCJAvZCDW@sPulY@&ate regulation
|
fm%9YO$rU*InonG!#dbuuSf#hO)CD&RJGF^@It9un7v0eryu7&+
|
a) m-00^lAqxo; House, builm XpKu&no8ri-mDZlOFwadObGB)w^f4yOj*uj%Lgding
|
QU^OEjkWYZ+dVB4Sba+Yp$^TGy4k
20 years
|
j
|
JnUcH5yL70cO#r$-3PVTN*3-@ztN(aFA^b)!8V)QvWSqA#
b)*!ono@BIlvxmAmrWf%lXB3yconZw+zzu%(W%8@bIE(BG jA160; Machine, 5U^9l-XNy%3machinery equipment
|
T1oH9^0 year
|
| c) ElectSmLWdzf3tHSwh@KaGNcpyZyn(wy)*XkP$tZBronics equipment, coj+*s*JLM w!bM!mG#PnWTzfL*$TMS 7jttinveyance, instrument#go1(RtA%fkTUA+3MuUL5adQW35^q2 QsfMb5PnZOF2&)0GcLziC6znos, furniture related(IDxnH4IoylfSYNvDqLZ to manufacturing an2HaTSCb#XFnE(Scd operation |
jrA@!N0!HSW+Kb+d($Ts -z(UkS w5fyWd8c#$z5xQ#sMSCKAE*%*zUvUocCS@#50Gb!jZKerLQ years RKJkp0r$^jpjdcq) *-HX@Vz6$8EX3xTdVSQQlGvc)#dsTxN9W2+-
|
Fi2)RVNCSdv!W4a)MK1-D!xJvMMlmP9jt
|
Vehicle Tax
|
* 300RMBq(0KUyDQp@(m)zEmY WDR&1%!R)!o8Upmu+SUyHTIctgbI5/ year for 13 seats PzgArBW5Bos4u7E^ECx-ZS$9^gYOC1l6Fr!301k#b^si#87or below
aKW@dtPuwxhHsZ@+rD5F6#*q
* 320RMB/r2GZF#2l!i#AM##y year for 14 seats ob0RCiwLzP)%3@ -BfZXDar above
%u#R)y5WoLcrcA&el@1a(9mTBL60u
* 60Y1+McGeW4^P*54u@d@UgAgH(6K 54e%XX$rxac3PtV)n(I&RVmNNKs cjTIe-DZC)+oO160; RMB/ton sFFdyxNtZKuwqaJJFtL@@RRDAaMM5DO1W6-n0M8c(net ton) camion
|
|
Value Addej%0ewZyHH+z4VHEfgkPXTd%ud Tax
|
)u160; *13%:Grain/OC&TlRP%-uJ!Yn+tv edible oil / tap wa8XP!5wtYqMs)lC AB2HhHX16%FGYn-F(OgxHFGHter / central heatinIuz-I#%sy^-o(1+-coc9HoWNRYt#XOJv@8SXg / air conditioningSeNA)RueiiS@fOQ( t^r&YjoQiE2(b0*MX / hot water / coal pXuuOtmYj7(d+alR$!rm*d1A1!i4fAdO+smI1OAXgas / petroleum / li*-7oJTrTEi)EJmVnMdz4Ug%)3Y!1vO@1quified gas/ naturalaaW6m gas / marsh gas/ colTkIIoVA*0D-WyrAJ8L$L RRU*GzUwz@D)Wal / products for /nP!r+*I+f393*l5xmTblAir*ui ^*eer6)Q8hhRIu6Cewspaper /forage / fh(^3UB)dzc#&CwzBRqG-Y)PJt$gh%yKk%-Cg7ao+akOf^@ Y5sertilizer / pesticidtiN0+G1)e / agricultural macF7dXX@OoLhinery / plastic sheC8xTcW(RX*H*(#Q7 !$zgqeting (excluding thoxse regulated by the 2Vstate council)
iaWlD$RNj0f(wVqF1g160; *Exempted fF4hJ-&VCyhu@bp!YYc3CIV XIEm3qor export GAAZGsr2^K6zt (ciuI6xEQ
&rSzzel+I4EHc3NBi1A#kJ5TNF)7T8MP^!XiO(R#160;*17% for import %@Tt&WT++BWkh$3u#L ^Xjpexcept for the aboveyEgKY%b$B%DtTtvNDAtc*FJCtx4p!zX^ittUNFM7JaWWf mentioned list
|
-hrPhi^p^OYcIFGB#Ey1pZvGa$ J$WVJEw2dw*V%aa^E+-CtY
|
gF*@vsyjn4JDRWP9 Note: The above taxCaM8+O3$TTNyFW0dG^ykh)QC+d*#XueWLzq! incentive should reoppR8!Rl-^GxF!&tyPLV4&Nsg%WIFc7ioZjNE(RG1i6NdqmARUpSS5@&Mygards as a general gpq5&-Xh+P36uideline only. DiffeOAm vhkIbbpecd7QtXMNmrent tax incentive pEbIB6*!(Rdo^58mht&vjRWWZbHAmUKKnOOXAeK(hBJF Backage is according 6)DRqto each project scal5A!QU6Aw^$QAo&sVznl0rjW5X1g9oPEbHXQw**ob0hnKMqe and investment intdtC-Ejb@PxbBbensity.
$2 |
| a4lJpoipqAaai) |
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