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1、江苏省涉外税收优惠政策指南(英文版)Preferential Tax Policy Guidance For Enterprises with Foreign Investment and Foreign Enterprises Preferential Tax Policy Guidance For Enterprises with Foreign Investment and Foreign EnterprisesPreferential Turnover Tax Policy Items shall be exempt from VAT Preferential tax policies
2、 for agricultural means of production Preferential VAT policies for part of the products made through multiple utilization of resources Preferential consumption tax policies for scented soap and vehicle tire Preferential Tax Policies of EFIs and FEs Income Tax Taxation at reduced rates Taxation on e
3、nterprise income at 15% Taxation on enterprise income at 24% Fixed term tax reductions and exemptions Two years exemptions adjoining three years 50% reduction Other fixed term tax reductions and exemptions Tax refund on reinvestment Comprehensive regional tax incentives Other tax incentives Withhold
4、ing tax Profit (Dividend) Interest Royalty Rentals Benefits Received from Transfer of Property Preferential Turnover Tax Policy I. Items shall be exempt from VAT: 1. Self-produced agricultural products sold by agricultural producers;2. Contraceptive medicines and devices;3. Antique books;4. Instrume
5、nts and equipment imported which is directly used in scientific research, experiment and education,5. Materials and equipment imported from foreign government and international organizations as assistance free of charge;6. Equipment and machinery required to be imported under contract processing, co
6、ntract assembly and compensation trade,7. Articles imported directly by organizations for the disabled for special use by the disabled;8. Sale of goods which have been used by the sellers.II. Preferential tax policies for agricultural means of production: 1.Following goods are exempted from VAT:i. F
7、orage, including large amount unitary forage, mixed forage, compound feed, concentrated forage,ii. Agricultural films;iii. Certain kind of chemical fertilizer;iv. Agricultural pesticides within designated scope produced and sold by pesticide factories,v. Seeds, seedling, chemical fertilizer, pestici
8、de and agriculture machinery marketed by whole sales and retail.III. Preferential VAT policies for part of the products made through multiple utilization of resources: 1. The construction building materials, which combined with content of 30% coal gangue, stone coal, powdered coal and furnace slag (
9、not including blast furnace wet slag), should be exempted from VAT.2. The gold extracted from liguid waste and offscum should be exempted from VAT.IV. Preferential consumption tax policies for low pollution emission vehicles: Beginning from Jan. 1st 2000, cars, cross-country vehicles and mini-buses
10、with low pollution emission will be granted with 30% reduction of the consumption tax.V. Preferential consumption tax policies for scented soap and vehicle tire:1. Beginning from Jan. 1st, 2001, scented soap listed in the taxation item of “Skin & Hair Care Product” would be exempted from consumption
11、 tax.2. Beginning from Jan. 1st, 2001, “radial tire” listed in the vehicle tire taxation item will be exempted from consumption tax. The renovated tire will be free from consumption tax. The consumption tax on the rest of the tires will be levied at 10%. Part IIPreferential Tax Policies of EFIs and
12、FE Income TaxI. Taxation at reduced rates1. Taxation on enterprise income at 15%A 15% Enterprise Income Tax rate shall apply to those EFIs located in Special Economic Zones, Foreign Enterprises (hereinafter referred to as FE) with establishments or fixed places in Special Economic Zones engaged in p
13、roduction and business operation, as well as those EFI of production nature which have establishments in Economic and Technological Development Zones.The Enterprise Income Tax on EFI in Coastal Economic Open Zones, in old urban districts of cities where the Special Economic Zones or the Economic and
14、 Technological Development Zones are located, or other places specified by the State Council, may be imposed at the reduced rate of 15%, provided that the operation activities of those enterprises are centered on power and energy, transportation and communication, harbor and port, dock and wharf, an
15、d other projects inspired by the State Council. The specific rules shall be stipulated by the State Council.(Section 1, 3 of Article 7, the Tax Law)The application of 15% reduced Enterprise Income Tax rate mentioned in paragraph 1 of article 7, Tax Law, is limited to incomes procured by enterprises
16、from production and business operation in the respective areas specified in paragraph 1, article 7.(Section 1 of Article 71, the Detailed Rules)The Special Economic Zones mentioned in paragraph 1,article 7, refers to those special areas sanctioned by the State Council including Shenzhen, Zhuhai, Shantou, Xiamen, H
