Tax preference of Donggang Economic Development Zone

1, special economic zone tax incentives. Foreign-invested enterprises located in special economic zones, as well as foreign enterprises that set up institutions and places in special economic zones to engage in production and business operations, shall be subject to enterprise income tax at a reduced rate of 15%.

2. Preferential tax policies for coastal open cities (regions). Productive foreign-invested enterprises located in coastal economic open zones shall be subject to enterprise income tax at a reduced rate of 24%.

3. Tax incentives for economic and technological development zones. Productive foreign-invested enterprises located in economic and technological development zones are subject to enterprise income tax at a reduced rate of 15%. 、

4. Tax incentives for high-tech industrial development zones. Enterprises with foreign investment located in high-tech industrial development zones and recognized as high-tech enterprises shall be subject to enterprise income tax at a reduced rate of 15%.

(2) Tax preference for productive investment

1, preferential treatment for productive foreign-invested enterprises. For productive foreign-invested enterprises with an operating period of more than 10 years, enterprise income tax shall be exempted in the first 1 year and the second year from the profit-making year, and enterprise income tax shall be levied by half in the third to fifth years.

2. Preferential investment in agriculture, forestry and animal husbandry. Foreign-invested enterprises engaged in agriculture, forestry and special industries may continue to reduce their income tax by 15% ~ 30% according to the taxable amount within the next 10 year after the expiration of the tax reduction or exemption treatment.

(3) Tax incentives for export enterprises and advanced technology enterprises.

1, tax incentives for export enterprises. After the expiration of the period of exemption or reduction of income tax in accordance with the provisions of the tax law, if the output value of export products of foreign-invested enterprises in that year reached more than 70% of the output value of enterprise products in that year, they can enjoy the treatment of halving the enterprise income tax at the tax rate stipulated by the tax rate.

2. Tax incentives for advanced technology enterprises. Advanced technology enterprises set up by foreign investors, which remain advanced technology enterprises after the expiration of the period of exemption or reduction of enterprise income tax in accordance with the provisions of the tax law, may be granted the treatment of halving the enterprise income tax for three years at the tax rate stipulated in the tax law.

(4) Tax incentives for reinvestment tax rebate

1. If a foreign investor of a foreign-invested enterprise directly reinvests the profits obtained from the enterprise before withdrawal to increase its registered capital, or starts other foreign-invested enterprises as capital after withdrawal, and the operating period is not less than 5 years, 40% of the income tax paid for the reinvested part will be refunded upon the application of the investor and the approval of the tax authorities.

2. Foreign investors directly reinvest in China to establish export enterprises or advanced technology enterprises with expanded products, and the operating period shall be no less than 5 years. Upon the application of the investor and the approval of the tax authorities, all the enterprise income tax paid for the reinvested part will be refunded.

(five) foreign-invested enterprises and foreign enterprises to buy domestic equipment investment credit enterprise income tax concessions.

If a foreign-invested enterprise established in China purchases domestic equipment within the total investment, it can credit 40% of its investment in domestic equipment from the enterprise income tax added in the year when it purchased the equipment compared with the previous year for investment projects that meet the requirements of the Notice of the State Council on Adjusting the Tax Policy for Imported Equipment, except for the imported products that are not tax-free for foreign-invested projects.