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Tax Incentive
BY 2004-03-18 14:46:04

Tax Incentive

Corpoarte Income Tax


Foreign productive enterprise will be exempted from income tax for two years from the first profit-making year, and will enjoy a 50% reduction of the rate for the following 3 years. ¡®Non-productive enterprises will be exempted from tax for one year and will enjoy a 50% reduction of the rate for the following two years

Local Income Tax


Exempted for 7 years from the first profit-making year

Tax Refund on Reinvestment

Foreign investors reinvest their profits, obtained from their invested enterprise, to enterprise with an operation period of five years or longer shall be refunded 40% of the tax paid for the reinvestment amount. The total amount of the income tax already paid on the reinvestment shall be refunded in case of reinvestment in export-oriented enterprise or technological enterprise in DDA.

Business Tax


Transportation, Communication, Construction, post, telecommunication, culture and sports.


Finance, Insurance, services (agencies, hotels, catering, tourism, warehousing, leasing, advertising) alienation of intangible assets, sale of estate.


Recreation industry

Consumption Tax



Group A


Group B and Cigar


Cut tobacco






Yellow Rice wine

240 RMB/ton


220 RMB / Ton





Deed Tax


Stamp Tax

0.005%, 0.015%,0.03%,0.05%,0.1% or 5 RMB

Housing Tax / Real Estate Tax

Foreign Enterprise

Exempted 5 years.

Hi-tech enterprise


Note: 1.2% housing tax of 70% housing value. Levied annually or half a year.

Land Tax

     *  Exempted

Land Appreciation Tax

    *   Exempted

Profit Remittance Tax

     *   Exempted

Education Added Tax

     *    7% (Consumption Tax + Business Tax + Value Added Tax)

Depreciation policy

It might be the shortest depreciation period according to State regulation

a)  House, building

20 years

b)  Machine, machinery equipment

10 year

c) Electronics equipment, conveyance, instruments, furniture related to manufacturing and operation

  5 years  

Vehicle Tax

 * 300RMB/ year for 13 seats or below

 * 320RMB/ year for 14 seats or above

  * 60   RMB/ton (net ton) camion

Value Added Tax

  *13%:Grain/ edible oil / tap water / central heating / air conditioning / hot water / coal gas / petroleum / liquified gas/ natural gas / marsh gas/ coal / products for /newspaper /forage / fertilizer / pesticide / agricultural machinery / plastic sheeting (excluding those regulated by the state council)

   *Exempted for export

   *17% for import except for the above mentioned list

Note: The above tax incentive should regards as a general guideline only. Different tax incentive package is according to each project scale and investment intensity.

(Editor:) (From:dalian.gov.cn)
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