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Administrative Provisions of Jiangsu Province on E
双击自动滚屏 文章来源:网上转载   发布者:admin   发布时间:2001-7-28   阅读:7387

 

CHAPTER IV PREFERENTIAL TREATMENT
 @@  Article  16.  Foreign investment production-type enterprises
established in  the Development Zone shall pay Enterprise Income Tax
at a reduced rate of 15%. If the operational period of such an
enterprise is 10 years or more, payment of Enterprise Income Tax
shall be exempted for two years from the first profit-making year and
reduced by one half of the prevailing rate in the third to the
fifth  year, subject to the enterprise obtaining the approval of the
local Municipal taxation organ.
 After the expiry of the period of reduction of and exemption
from Enterprise  Income  Tax  in accordance with the provisions of
the previous paragraph,  an  exporting enterprise with an export
value  for the year amounting  to 70% or more of the value of its
product output for that year may  pay  Enterprise  Income  Tax at
a  reduced rate of 10% and a technologically advanced enterprise
may  pay Enterprise Income Tax at one half the prevailing rate for a
further three years.
 Exporting  enterprises  and  technologically advanced enterprises
shall also be  exempt  from  payment of local income tax during the
period of exemption from  Enterprise Income Tax as stipulated in
the first paragraph of this Article.  After the expiry of this
exemption period, payment of local income tax shall be exempted for
another  three years and paid at one half the prevailing rate for a
further three years. An exporting enterprise which after the expiry
of  the period of exemption from local income tax has an export value
for  the  year amounting to 50% or more of its product output for that
year shall be exempt from local income tax.
 @@  Article  17.  A  foreign investor shall be exempt from paying
income  tax  on  dividends  received  from an enterprise in the
Development Zone when the dividends are remitted abroad.
 @@  Article  18.  If  a foreign investor reinvests, for no less
than five years,  the dividends received from an enterprise in the
Development Zone in the  establishment  or  expansion  of  an
exporting   enterprise   or technologically  advanced  enterprise
within  Chinese  territory, the total amount of Enterprise Income
Tax already paid on the reinvested dividends shall be returned,
subject  to  the enterprise obtaining the approval of the local
Municipal taxation organ If this reinvestment is withdrawn before the
expiry  of  the  five year period, the tax payment already refunded
shall be returned.  If  the dividends are reinvested in something
else, the matter shall  be handled in accordance with the relevant
provisions of the Income Tax Law of the People's Republic of China
for Sino-foreign Joint Equity Enterprises.
 @@  Article  19.  In  addition to income tax payments exempted in
accordance  with  the  law,  a  foreign investor which has no
establishment within Chinese territory and which receives income, such
as dividends, interest, rental or royalties, from the Development
Zone  shall have income tax levied at a reduced rate of 10%. If the
terms for the funds or equipment provided are favourable or the
assigned technology is of an advanced standard, further reductions of
or  exemptions  from  income tax may be given, subject to approval
by the local Municipal People's Government.
  @@  Article  20.  If a foreign investment enterprise in the
Development Zone suffers an annual loss, an equivalent amount may
be allocated from the income  of  the  following  year. If the
income  of the following year is insufficient to cover the entire
amount,  the  loss  may  be  recovered gradually over successive
years. but the maximum period shall not exceed five years.
 @@  Article  21. Export products manufactured by an enterprise
in the Development  Zone shall be exempt from customs duty and
Consolidated  Industrial  and  Commercial  Tax,  except for those
products  which  are State restricted exports or to which other
regulations apply.
 @@  Article  22. The Development Zone itself or an enterprise
in the Development  Zone shall be exempt from Customs duty and
Consolidated Industrial  and  Commercial Tax on building materials,
production equipment, raw  materials,  assembly parts, components,
means of transport and office equipment imported for its own use
and  raw materials, assembly parts, components and packing materials
imported  to manufacture products for export. If products processed
from duty free raw materials, assembly parts or  components are
transferred for domestic sale following approval from the relevant
State  department,  retroactive  payment 

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