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Preferential Policies Tax Preferences
(2003-09-29)
Other Tax Preferences1. For manufacturing foreign capital enterprises, house duty and vehicle & ship license tax shall be exempted for the first 10 years. For non-manufacturing foreign capital enterprises, house duty and vehicle & ship license tax shall be exempted for the first 3 years. 2. For foreign capital enterprises which make investment in compre he nsive developme…
Preferential Policies Tax Preferences
(2003-09-29)
Local Income TaxPreferences1. Manufacturing foreign capital enterprises shall be exempted from local incom tax. Non-manufacturing foreign capital enterprises that are planned to operate over 10 years shall be exempted from local income tax for the first 5 years starting from the profitable year. For those that are planned to operate less than 10 years, local income tax sh…
Preferential Policies Land Use Policies
(2003-09-29)
1. If the land use conforms to over all planning of land use, the foreign capital enterprises shall enjoy priority in using construction land.2. Foreign capital enterprises shall been couraged to obtain land use right by meaus of remise, leasehold, evaluated investment, or equity participation. Should the foreign capitalente rprises obtain land use right by means of remise, field use fee and stat…
Preterential Policies Business Income Tax Preferences
(2003-09-29)
1. For manufac turing foreign capital enterprises, the tax rate for business income tax shall be redu ced to 24%. For foreign capital enterprises that are located in the Economy and Technology Development Zone of Chengdu or High and New Tech Development Zone of Chengdu (inclusive of Cross-Strait Technology Development Park of Chengdu) and recognized as high and new technology manufacturing enterp…
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