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Preferential Tax polices Related to Tax (local tax) of Foreign-funded Enterprises

08-26-2005

I. According to the provisions of tax documents (1999) No. 273 and (2001) No.36, the technology transfer income of foreign-funded enterprise and foreigner to domestic enterprise, audited by related taxation department, in accordance with provisions (that are in the documents of audit opinions of science and technology committee of provincial level or the technology transfer contracts, agreements and authorized documents provided by foreign economic and trade committee), after examination and approval of national tax bureau, is exempt of business tax.

II. According to provisions of the National Development Documents (1998) No. 10 and National Tax Development Documents (1999) No. 43, if the enterprise employs laid-off workers account for 30% or above of its total employee, after auditing of related taxation department, the business tax will be reduced 30% for three years; if the enterprise employs laid-off workers account for 60% or above of its total employee, after auditing of related department, the business tax will be reduced 50% for three years.


III. According to the provisions of National Taxation documents (1994) No. 038, the foreign-funded enterprise and foreign enterprise will not pay city maintenance construction fee and the extra education fee.

IV. According to the provisions of documents promulgated by State Council Office (2001) No. 73:


a) For the foreign-funded enterprise located in western area and belonging to those state encouraging enterprises, from 2001 to 2010, after audited by related taxation department, the corporate income tax is levied on the rate 15%.

b)  For foreign invested enterprises, which are funded since 2001 and with the operation period above 10 years, covering the areas of communication, power supply, post service and broadcasting, the corporate income tax shall be exempted for the first 2 years and to be levied at half of the rate for another 3 years.


c) For those husbandry incomes resulted from the programs of protecting ecological environment and convert farmland into forest and grassland, the husbandry tax is exempt for 10 years since it has gained profit.

d) For the land occupation because of the construction of national and provincial road, compared with land occupation of railroad and airport construction, farmland occupation tax is exempted.

   

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