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Announcement of the Ministry of Finance, the State Taxation Administration and the National Development and Reform Commission on Continuing the Enterprise Income Tax Policies for the Large-Scale Development of Western China [Not Yet Effective]
财政部、税务总局、国家发展改革委关于延续西部大开发企业所得税政策的公告 [尚未生效]
【法宝引证码】

Announcement of the Ministry of Finance, the State Taxation Administration and the National Development and Reform Commission on Continuing the Enterprise Income Tax Policies for the Large-Scale Development of Western China 

财政部、税务总局、国家发展改革委关于延续西部大开发企业所得税政策的公告

(Announcement No. 23 [2020] of the Ministry of Finance, the State Taxation Administration and the National Development and Reform Commission) (财政部、税务总局、国家发展改革委公告2020年第23号)

For the purpose of implementing the relevant spirit of the CPC Central Committee and the State Council on advancing the large-scale development of western China in the new era to form a new pattern, the continuation of the enterprise income tax policies for the large-scale development of western China is hereby announced as follows: 为贯彻落实党中央、国务院关于新时代推进西部大开发形成新格局有关精神,现将延续西部大开发企业所得税政策公告如下:
I. From January 1, 2021, to December 31, 2030, the enterprise income tax on an enterprise in an encouraged industry established in western China shall be paid at a reduced rate of 15%. For the purpose of this article, “enterprise in an encouraged industry” means an enterprise whose main business is within the scope of industry projects set out in the Catalogue of Encouraged Industries in Western China and whose revenue from its main business accounts for 60% or more of its gross income.   一、自2021年1月1日至2030年12月31日,对设在西部地区的鼓励类产业企业减按15%的税率征收企业所得税。本条所称鼓励类产业企业是指以《西部地区鼓励类产业目录》中规定的产业项目为主营业务,且其主营业务收入占企业收入总额60%以上的企业。
II. The National Development and Reform Commission shall take the lead in developing the Catalogue of Encouraged Industries in Western China. If this Catalogue is revised during the implementation period of this Announcement, the new version shall prevail from the date when the revised version comes into force.
......
   二、西部地区鼓励类产业目录》由发展改革委牵头制定。该目录在本公告执行期限内修订的,自修订版实施之日起按新版本执行。
......

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