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Interim Regulations of the State Council of the P.R.C. Concerning the Reduction and Exemption of Enterprise Income Tax and Consoli-dated Industrial and Commercial Tax on SEZs and Fourteen Open Cities [Expired]
中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定 [失效]
【法宝引证码】

Notice of the State Council on Issuing the Interim Provisions of the State Council of the People's Republic of China Concerning the Reduction and Exemption of Enterprise Income Tax and Consolidated Industry and Commerce Tax in Special Economic Zones and Fourteen Port Cities

 

国务院发布《中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定》的通知


According to the common discussion on the Government Work Report at the 2nd Session of the Sixth National People's Congress of the People's Republic of China, the State Council formulated the Interim Provisions of the State Council of the People's Republic of China Concerning the Reduction and Exemption of Enterprise Income Tax and Consolidated Industry and Commerce Tax in Special Economic Zones and Fourteen Port Cities, which are hereby issued to you for your compliance and implementation.

 
根据中华人民共和国第六届全国人民代表大会第二次会议关于《政府工作报告》的共议,国务院制定了《中华人民共和国国务院关于经济特区和沿海十四个港口城市减正、免征企业所得税和工商统一税的暂行规定》,现在发给你们,请遵照执行。

Interim Regulations of the State Council of the P.R.C. Concerning the Reduction and Exemption of Enterprise Income Tax and Consolidated Industrial and Commercial Tax on SEZs and Fourteen Open Cities

 
中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定

(Issued by the State Council of China on November 15, 1984)
 
(一九八四年十一月十五日国务院发布 国发[1984]161号)

In order to facilitate the expansion of foreign economic cooperation and technological exchange, attraction of foreign investment, introduction of advanced technology and acceleration of the construction of Socialist Modernization in the four special economic zones of Shenzhen, Zhuhai, Xiamen and Shantou, and 14 coastal port cities including Dalian, Qinhuangdao, Tianjin, Yantai, Qingdao, Lianyungang, Nantong, Shanghai, Ningbo, Wenzhou, Fuzhou, Guangzhou, Zhanjiang and Beihai, the Chinese-Foreign equity joint ventures, Chinese-Foreign contractual joint ventures and wholly foreign-owned enterprises invested by the companies, enterprises and individuals from foreign countries and the Hongkong and Macao regions (hereinafter referred to as “foreign investors”) in the above-mentioned special zones and cities shall be given the preferential treatment of reduction and exemption of enterprise income tax and consolidated industrial and commercial tax.
 
为了有利于深圳、珠海、厦门、汕头四个经济特区和大连、秦皇岛、天津、烟台、青岛、连云港、南通、上海、宁波、温州、福州、广州、湛江、北海等沿海十四个港口城市扩大对外经济合作和技术交流,吸收外资、引进先进技术,加速社会主义现代化建设,特对外国和港澳等地区的公司、企业以及个人(以下统称客商),在上述特区和城市投资兴办中外合资经营企业、中外合作经营企业、客商独立经营企业,给予减征、免征企业所得税和工商统一税的优惠。

 
I. SPECIAL ECONOMIC ZONES 

一、 经 济 特 区


 
1. A 15 percent preferential enterprise income tax shall be levied on the income derived from production, business and other sources of any joint ventures, cooperative enterprises or enterprises with sole foreign investment (hereinafter referred to as "special zone enterprises") operating in the special economic zones (hereinafter referred to as "special zones").  (一) 在经济特区(以下简称特区)内开办的中外合资经营、中外合作经营、客商独立经营企业(以下统称特区企业),从事生产、经营所得和其他所得,减按15%的税率征收企业所得税。其中:

 
(1) For enterprises engaged in industry, communications and transport, agriculture, forestry and livestock breeding, which have a contract life of 10 years or longer, a two-year tax holiday commencing from the first profit-making year, is allowed, followed by a 50 percent reduction in the three following years (third to the fifth year), upon application and approval by the special zone tax authorities. 1. 从事工业、交通运输业、农业、林业、牧业等生产性行业,经营期在十年以上的,经企业申请,特区税务机关批准,从开始获利的年度起,第一年和第二年免征所得税,第三年至第五年减半征收所得税。

 
(2) Enterprises engaged in the service trade, which have overseas investments exceeding US$5 million and a contract life of 10 years or longer, income tax shall be exempted in the first profit-making year, followed by a 50 percent reduction in the two following years (second and third year), upon application and the approval by the special zone tax authorities. 2. 从事服务性行业,客商投资超过五百万美元,经营期在十年以上的,经企业申请,特区税务机关批准,从开始获利的年度起,第一年免征所得税,第二年和第三年减半征收所得税。

 
2. Reduction or exemption of local income tax for special zone enterprises shall be decided upon by the people's governments of the special zones.  (二) 对特区企业征收的地方所得税,需要给予减征、免征优惠的,由特区人民政府决定。

 
3. Foreign participants to a joint venture in the special zones is exempted from enterprise income tax when repatriating profits derived therefrom.  (三) 特区中外合资经营企业的客商将从企业分得的利润汇出境外,免征所得税。

 
4. A 10 percent income tax shall be levied on income derived from dividends, interest, rentals, royalties and other sources in the special zones by overseas business people who have not set up offices in China, except in cases to which tax exemption is granted according to law. Where further incentives in tax reductions or exemptions are to be given to overseas business people who have provided investment and equipment on favorable terms or transferred truly advanced technology, they shall be decided by the people's government of the special zones.  (四) 客商在中国境内没有设立机构而有来源于特区的股息、利息、租金、特许权使用费和其他所得,除依法免征所得税的以外,都减按10%的税率征收所得税。其中提供资金、设备的条件优惠,或者转让的技术先进,需要给予更多减征、免征优惠的,由特区人民政府决定。

 
5. Consolidated industrial and commercial tax shall be exempted for special zone enterprises importing taxable machines, equipment, raw materials, spare parts and accessories, means of transport and other means of production that are required for their own production purposes, before the special zone control border lines are completed. The import of the means of transport and consumer durables that are on the state restriction list shall be subject to taxation according to the tax rules currently in force. The consolidated tax rate for imported mineral oils, cigarettes and wines and other daily necessities shall be cut by half. After the special zone control border lines are completed, the consolidated tax rate shall also be cut by half for imported mineral oils, cigarettes and wines, but other imported goods shall be free from consolidated industrial and commercial tax. Also exempted will be cigarettes, wines, checked in articles and home appliances brought in by business people in reasonable quantity and are for their own use.  (五) 特区企业进口的货物,应当征收工商统一税的,在特区管理线建成以前,属于生产必需的机器设备、原材料、零配件、交通工具和其他生产资料,免征工商统一税;属于国家限制进口的交通工具、耐用消费品,照章征收工商统一税;进口各种矿物油、烟、酒和其它各种生活用品,按照税法规定的税率减半征收工商统一税。在特区管理线建成以后,进口各种矿物油、烟、酒,仍然按照税法规定的工商统一税税率减半征收;其余的进口货物,都免征工商统一税。客商个人携带进口自用的烟、酒、行李物品、安家用品,在合理数量内免征工商统一税。

 
6. Consolidated industrial and commercial tax shall be exempted for export products made by special zone enterprises, except those on the state restriction list or those otherwise provided.
......
  (六) 特区企业生产的出口产品,除国家限制出口或者另有规定的少数产品以外,都免征工商统一税。
......

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