江苏省涉外税收优惠政策指导书英文_第1页
江苏省涉外税收优惠政策指导书英文_第2页
江苏省涉外税收优惠政策指导书英文_第3页
江苏省涉外税收优惠政策指导书英文_第4页
江苏省涉外税收优惠政策指导书英文_第5页
已阅读5页,还剩24页未读 继续免费阅读

下载本文档

版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领

文档简介

SHAPESHAPE冈更多企业学择院:锻劲《中小企业说管理全能版师》栽183套讲僻座+897臂00狼份拐资料含《总经理、训高层管理》萄49套讲座猫+1638受8蛾份劫资料益《中层管理司学院》陡46套讲座吗+6020秩份压资料

移《国学智慧孝、易经》境46套讲座航《人力资源字学院》栗56套讲座洽+2712筒3秩份渐资料爬《各阶段员磨工培训学院点》陆77套讲座优+324督份降资料漂《员工管理犯企业学院》斤67套讲座织+872哪0袄份洞资料惠《工厂生产屠管理学院》默52套讲座恼+139浙20丧份剖资料交《财务管理纷学院》再53套讲座庙+179渴45赚份峡资料

呀《销售经理小学院》隆56套讲座域+143损50谜份非资料大《销售人员滥培训学院》少72套讲座厕+487飘9禽份阿资料江苏省涉外税收优惠政策指南(英文版)PreferentialTaxPolicyGuidanceForEnterpriseswithForeignInvestmentandForeignEnterprisesPreferentialTaxPolicyGuidanceForEnterpriseswithForeignInvestmentandForeignEnterprisesPreferentialTurnoverTaxPolicyItemsshallbeexemptfromVATPreferentialtaxpoliciesforagriculturalmeansofproductionPreferentialVATpoliciesforpartoftheproductsmadethroughmultipleutilizationofresourcesPreferentialconsumptiontaxpoliciesforscentedsoapandvehicletirePreferentialTaxPoliciesofEFIsandFEsIncomeTax轧Tax售ation挎atr滩educe躬drat犬es查T嫩axati归onon叉ente期rpris细einc否omea胶t15%种慧T婶axati唉onon立ente底rpris怠einc刘omea者t24%寇在Fix腾edte缠rmta绘xred鼻uctio校nsan滴dexe傍mptio筒ns娘T勿woye秩ar’s箱exemp瓜tions压adjo宪ining大thre泄eyea偷r’s5狂0%re际ducti畏on概O承ther葡fixed炮term醉tax眼reduc删tions闭and晓exemp拴tions角睁Tax缠refu成ndon滩rein拿vestm镇ent互Com汗prehe效nsive唤regi催onal筹taxi差ncent验ives川Oth近erta弓xinc名entiv榴es邪Wit意hhold曲ingt旁ax沟P渔rofit瞧(Div复idend祖)唉I慢ntere买st沿R置oyalt票y闪R朝ental骑s怜B链enefi谊tsRe雁ceive似dfro仗mTra间nsfer昏ofP块roper炉ty植Prefe揭renti佛alTu漆rnove洁rTax易Poli帆cy稻I.It蝇emss畜hall明beex钟empt示from悠VAT:呼1.Se候lf-pr仆oduce敌dagr左icult灰ural狂produ董ctss骑oldb辟yagr间icult趟ural拐produ兔cers;馒2.Co顿ntrac埋eptiv萌emed跪icine些sand猪devi户ces;膀3.An丧tique工book陷s;隶4.In帆strum志ents拦ande柳quipm坊enti嗓mport脊edwh爪ichi替sdir须ectly坟used插ins痰cient练ific改resea骑rch,淘exper灾iment救and萝educa匆tion,出5.Ma隙teria脉lsan沃dequ皆ipmen宅timp粗orted魂from披fore谦igng捡overn四ment诸andi衡ntern慧ation骡alor烤ganiz咸ation败sas肯assis题tance咱free夺ofc杯harge窄;陆6.Eq屋uipme所ntan确dmac络hiner状yreq老uired终tob巧eimp飘orted锐unde身rcon乒tract岩proc历essin能g,co落ntrac台tass绢embly抄and唱compe做nsati歉ontr料ade,丑7.Ar糠ticle收simp阔orted余dire终ctly寇byor烤ganiz宗ation鸡sfor季the怀disab就ledf侨orsp瞎ecial稼use哪byth昨edis协abled征;势8.Sa汪leof杜good自swhi中chha巩vebe裂enus仍edby示the探selle批rs.俘II.P新refer零entia济ltax浮poli偏cies街fora饿gricu戏ltura央lmea苹nsof怪prod肿uctio返n:狗1.Fol唇lowin痕ggoo久dsar萝eexe掩mpted诞from洋VAT:爬i.Fo尽rage,击incl轮uding建larg极eamo尤untu化nitar今yfor寸age,顿mixed抚fora需ge,c愧ompou梅ndfe织ed,c扒oncen萄trate仗dfor牲age,创ii.A街gricu球ltura沫lfil妥ms;跨iii.康Certa险inki坑ndof映chem具ical眯ferti财lizer客;恰iv.A趟gricu雨ltura伯lpes汗ticid盆eswi柱thin嫂desig酬nated蜜scop拾epro喘duced激and演sold喜bype也stici离defa拉ctori煎es,皆v.Se废eds,私seedl社ing,苗chemi棋calf碧ertil存izer,全pest驴icide茶and侦agric竟ultur素emac百hiner赴ymar遥keted慈byw暖hole泼sales叨and巩retai坛l.束III.缎Prefe贷renti锣alVA吉Tpol趁icies蔽for鹅part寄ofth阁epro门ducts饮made在thro乎ughm疮ultip婆leut叼iliza拘tion影ofre望sourc箱es:侦1.Th暑econ裂struc突tion肌build财ingm材ateri昼als,绪which宝comb坛ined之with瓣conte垃ntof宗30%暂coal挂gangu外e,st唉onec眨oal,笑powde检redc铺oala损ndfu酸rnace陪slag场(not浸incl筒uding冶blas涛tfur久nace蚂wets亩lag),版shou宏ldbe染exem怖pted盏from略VAT.头2.Th琴egol极dext幅racte北dfro说mlig缓uidw步aste掀ando乐ffscu唯msho毫uldb途eexe托mpted笔from旱VAT.棕IV.P的refer追entia愚lcon弦sumpt皂iont施axpo更licie蜓sfor耐low闲pollu仓tion路emiss液ionv镜ehicl点es:望Begin税ning陵from挣Jan.扶1st2狐000,拆cars,岁cros墨s-cou拦ntry酷vehic仅lesa盏ndmi匙ni-bu屿sesw点ithl规owpo镇lluti枕onem朗issio行nwil谜lbe站grant抽edwi目th30晚%red哄uctio咱nof鹊thec侧onsum者ption久tax.达V.Pr灵efere总ntial泪cons勇umpti袖onta岔xpol壤icies息for障scent蓬edso咽apan巧dveh绿icle盼tire:欣1.Be译ginni距ngfr前omJa耕n.1s柏t,20虾01,s角cente溜dsoa梢plis卫tedi道nthe烘taxa衰tion便item电of“S伐kin&略Hair宜Care壤Prod瓜uct”兽would剩bee蜓xempt盒edfr踢omco增nsump耗tion慈tax.尸2.Be警ginni尿ngfr置omJa比n.1s归t,20淹01,“裹radia灰ltir骗e”li逗sted器inth蒜eveh蹈icle旧tire毫taxat岭ioni贸temw斥illb阳eexe饰mpted矩from另cons舰umpti丽onta罢x.Th狱eren壶ovate墙dtir牙ewil握lbe慕free砌from阶consu括mptio峡ntax嘴.The开cons宰umpti演onta生xon做ther促esto益fthe重tire汗swil摄lbe线levie酸dat呢10%.玉Part购II乞Prefe给renti鉴alTa蔬xPol邮icies愿ofE枣FIsa茶ndFE轰Inco美meTa掌x旱I.Ta悔xatio回nat疏reduc腾edra拉tes辩1.Ta粮xatio锻non幸enter看prise枣inco相meat泪15%舒A15%肌Ente绍rpris旗eInc晋omeT芳axra短tesh珠alla股pply温toth绘oseE寸FIsl酷ocate食din役Speci死alEc菜onomi如cZon壁es,F侦oreig趁nEnt高erpri氧ses(耍herei麻nafte鱼rref剧erred稼toa剖sFE)仰with神esta随blish君ments测orf背ixed祝place破sin通Speci钞alEc胜onomi哄cZon荒esen晌gaged鸦inp都roduc元tion垒andb根usine巴ssop抗erati键on,a极swel填las贼those朽EFI沉ofpr袋oduct扎ionn特ature扑whic竟hhav序eest卫ablis辫hment尿sin存Econo不mica畏ndTe斥chnol抱ogica昂lDev捆elopm终entZ滑ones.细TheE发nterp缸rise葬Incom央eTax漏onE庭FIin幻Coas桑talE购conom龟icOp怒enZo侧nes,孝inol备durb式andi坊stric订tsof区citi恒eswh穗eret方heSp军ecial影Econ诵omic凤Zones絮ort亭heEc粒onomi拾cand阳Tech贤nolog望ical淘Devel框opmen碑tZon委esar皮eloc煎ated,丸oro联ther唐place切sspe饼cifie刚dby该theS业tate科Counc典il,m哄aybe撑impo俊seda慧tthe默redu滥cedr亡ateo糕f15%蓄,pro腹vided糖that橡the良opera匙tion唱activ罩ities居oft镜hose茶enter银prise惕sare破cent全ered绑onpo融wera贸nden鼠ergy,正tran肌sport答ation挂and屯commu跌nicat剩ion,挺harbo网rand北port联,doc甜kand孙whar评f,an笋doth篇erpr序oject胡sins鞠pired泛byt类heSt冬ateC培ounci摩l.Th蓝espe议cific宏rule杀ssha榴llbe处stip莫ulate偷dby掘theS印tate鸡Counc毙il.兼(Sect裕ion1麻,3o追fArt妨icle础7,th医eTax舌Law)冒Thea脉pplic火ation棉of1扔5%re站duced辰Ente筹rpris呆eInc影omeT这axra泳teme副ntion仇edin平para推graph轮1of捉arti费cle7肿,Tax您Law,惕isl挂imite局dto渣incom射espr北ocure残dby援enter潮prise静sfro灌mpro绣ducti超onan湖dbus号iness闯oper佳ation帜int冒here别spect酱ivea窜reas擦speci励fied海inpa辩ragra拘ph1,孙arti愚cle7五.易(Sect邮ion1馆ofA市rticl引e71,着the谣Detai忆ledR鹿ules)朗TheS磁pecia减lEco墨nomic折Zone洽smen守tione筝din值parag萝raph搂1,art黑icle筐7,re追fers走toth林oses惠pecia扬lare确assa扇nctio教nedb泉ythe姨Stat绵eCou状ncil袋inclu使ding崇Shenz先hen,注Zhuha厕i,Sh翅antou画,Xia晶men,奔Haina真nIsl完and;渴theE距conom苹icTe藏chnol系ogica鲜lDev邮elopm仓entZ姻ones春refer芳sto傻areas鸽set题upin偿coas坐talp节ortc雅ities山whic信hare夫unde紫rthe锹appr碑oval旨ofth仙eSta祝teCo漂uncil舒.壮(Arti起cle6扁9,th侨eDet球ailed馅Rule颤s)惨Thee记nterp旗rises黄that愉may高enjoy车15%坦ofth皇ered愧uced闻incom丧etax敞rate涂,as堡stipu浓lated鞠inp裕aragr垂aph3踪,art仓icle真7of客theI抽ncome原Tax姓Law,营arem汽ainly亩list偿edbe蒜low:剪1.EF理Isof已prod史uctio乱nnat泻urew碍hich絮have涂estab台lishm啊ents涨inth若eold凡urba腹ndis导trict其sof农thec锐ities焰wher经ethe肺Coas滩talE夏conom丑icOp秃enZo镇nes,抓Speci习alEc浮onomi杠cZon窑es,t得heEc想onomi寻cTec凡hnolo禽gical除Deve联lopme撇ntZo席nesa鞭relo输cated志,and守whic嚼hare钞enga迷gedi乎nthe料foll毛owing替proj坚ects:拍a.Te晒chnol慢ogyi杆ntens捞iveo路rkno颂wledg贫eint洗ensiv钩epro尤jects男;瓶b.Pr扭oject逝swit镜hfor于eign既inves肾tment危of$干30mi发llion屿orm击ore,浊andw闯itha寺long爹peri志odof桐reco闪very铺ofin怠vestm哪ent;陵c.Pr劲oject允seng快aged众inen晶ergy,丈tran袋sport鸟ation括and之commu捕nicat撕ion,害port押const帽ructi江ons委2.Fo寒reign册-Chin云eseE膝quity苏Join刃tVen养tures药enga贪gedi视nthe枕cons艘truct笛iono垒fpor绑tsan昏ddoc蒸ks;壳3.Fo宇reign邻bank批s,Fo鼓reign洗-Chin获eseJ悠oint极Inves僻tedB泉anks健ando自ther顿finan耗cial现insti笋tutio撕nslo悠cated授inS帽pecia伪lEco滥nomic宿Zone织sor富other骗plac滩esap葬prove材dby捆theS险tate鸟Counc那il,w债itht闲heca储pital荒prov英ided真byfo惜reign美inve巴stors需oro茂perat爽ionf燃unds谋acqui输redf承romt牲hehe皮adqua给rters坚off澡oreig慨nban尝ksto四talin袖gno灯less发than抬$10m时illio牢n;an矮dat港thes押amet吐imew斩itha驻nope粒ratio讨nper引iodo库ften锻year椒sor工more;熊4.EF蜘Isof昆prod元uctio菌nnat桌ures谁etup畅inP炕udong患New突Area,已Shan谱ghai;崭and咳anyE孝FIen蹈gaged表ine顶nergy巴expl灌oitat牺iona匀ndtr虾anspo匹rtati王onco偷nstru俊ction慌proj股ects概such未asai衔rport粮s,po丰rts,耽railw返ays,此highw福ays,潜ande烦lectr何icity宫powe川rsta贞tions厨;橡5.Th归eacc句redit是edhi寇ghte嗓chnol伸ogica粘lEFI盯sset敏upi裤nNew亲and兼High-锅Techn幻ology宵Indu谁stria朽lDev执elopm口entZ若ones执ident游ified咽byt藏heSt舌ateC阀ounci晚l;or题the驳accre甩dited乏new竹techn逗ologi料calE翅FIsi作tuate膏din嘱Beiji诸ngNe弹wTec羽hnolo览gyDe趁velop迫ment残andE谊xperi奖ment壤Zones述;甘6.An往yEFI纪esta衰blish嫩edin富othe迷rpla鸭cess皂pecif尊iedb宫ythe惕Stat睬ecou妻ncil膏ande煤ngage哗din将such鹰proje快ctsa肤senc留ourag阔edby驱the雾State半.争AnyE急FIwh懂ichm奶eett轮hecr谦iteri伞aset耗ini革tem1兰oft杨hisA份rticl民esha险ll,u贷pont麦heap蜡plica枪tion’狮shav零ingb数eene惠ndors趟edby升the西State筛Admi搅nistr饮ation冈ofT迟axati筝on,b夹eeli芬gible危for弹ared贪uced饶incom炊etax瓶rate挖of1走5%.垃(Arti芦cle7炮3,th脖eDet秤ailed阅Rule各s)轰2.Tax各ation顾one作nterp毙rise稍incom厅eat密24%骆AnyE腔FIof均apr隆oduct验ionn义ature距situ耽ated奴inth薄eurb途andi案stric狼tof片thec叠ities鲁whic鱼hboa塘sta谢Coast效alEc虎onomi兄cOpe蛙nZon危e,a凝Speci饲alEc乘onomi滤cZon块eor假anEc造onomi驻cand可Tech习nolog耍yDev疑elopm穴entZ是ones摸hall银beel群igibl巧efor劝are级duced像inco妨meta哗xrat鸡eof漆24%.副(Sect手ion2执ofA荡rticl擦e7,童theT美axLa紫w)圣Thet炉axob死jecti喂vese滴njoyi预nga排24%r早ate,赴asst赖ated夺inpa素ragra摧ph2,杯Arti客cle7厕oft雹heIn辆come漂Law,愚shall弓only发bel绘imite阁dto篮incom瞒eder坑ived笛from桌produ论ction粉orb铅usine效ssop锋erati泡onwi股thin承thea无reas弃speci电fied壤inpa龄ragra役ph2,移Arti衡cle7法oft笼heIn披come失Law.维(Sect写ion2版ofA饥rticl隙e71,虹the强Detai奇ledR乡ules)吗The‘严Coast创alEc助onomi天cOpe扭nZon他es’s总tated爆inp霸aragr传aph2肢,Art争icle己7of袄theI少ncome茫Law,惊refe植rsto哄any石coast慈alci石ty,c属ounty甲,or丢distr晋icts吐ancti圾oned搬byth岂eSta丢teCo胡uncil艰.洒(Arti垒cle7快0,th宋eDet崖ailed掉Rule灰s)梯II.F例ixed龟term圾taxr币educt骄ions认ande益xempt明ions易1.Tw勾oyea柴r’se蓬xempt刚ions嚷adjoi扔ning告three深year骆’s50枕%red烧uctio句n具AnyE融FIof症apr痒oduct拳ionn耐ature粒inte读nded存toco野nduct拜busi服ness腿inCh没inaf凭orat分leas迟t10滥years尤shal孔l,fr睬omit而sfir榨stpr鼻ofits寻-maki宗ngye适ar,b奏eent菜itled脂tot圈woye姓ar’s亡incom轮etax谜exem拢ption役adjo泄ining床thre屯eyea马r’s5从0%re邀ducti纳on.H爷oweve同r,su徒chex拴empti趟onsa纺ndre跪ducti传onss现hall刑nota劈pply议toth怀oseE誉FIen夹gaged锹int便heex绩ploit崖ation司ofs义uchn宽atura染lres饺ource减sas抽oil,固natur冲alga订s,ra奋rean亦dpre遍cious助meta驰ls,s尊ince范taxp枕olici繁esof那thes郑elin着essh领allb四efor垦mulat榆edse骨parat症elyb舱ythe框Stat茅eCou依ncil.收Ina催dditi抛on,i弯tis露compu蚂lsory僵for组those划EFIs银whic透hhav键ealr炊eady课enjoy渣edta顿xexe僚mptio逆nsan停dred每uctio鄙nsto蝴spit虑out取thee炮xact害amoun门tif趴their华actu栏alop可erati辈onpe漫riod渗isno强more陷than愧10y压ears.醉(Sect独ion1倦ofA邮rticl垫e8,躲theT它axLa倦w)适Thet型axin稳centi傅vess较pecif宿iedi持npar蔬agrap骂h1,仿Artic傻le8尤ofth视eTax翁Law役shall研not朝bepu矩ton牢those纺EFIs吨enga春gedi掀nthe析expl赖oitat降iono方fsuc胡hnat贞ural瞒resou呜rces葵aspe撕trole快um,n歪atura搜lgas太,rar检eand厅prec竿ious小metal慢s,un航less柏andu鸦ntil骡other均rela宁tedr彼egula土tions箱are名made裙byth饲eSta助teCo瞒uncil形.箩(Arti楚cle7山8,th锹eDet双ailed甚Rule瞒s)箭AnyE惊FIwh嘉ichm谈eett济hequ溉alifi企catio洗nsof叮para悦graph腐1,A咐rticl溪e8o引fthe既Tax混Law,私which宋may胁enjoy弹tax槽exemp航tions热orc卧onces晌sions裁,sha盏llre劳port概itsl良ine,缩main吨produ波cts,月opera湖tion改perio弓d,et农cto眨thel生ocal廉compe榴tent睬taxa渴uthor须ities素for榜appro浑val,红other梢wise菠itst安axin期centi协vess且hall掌bede乌nied.当(Sect燕ion2赠ofA焰rticl刻e74,邮the炼Detai停ledR车ules)龟2.Ot熄herf妄ixed聋term列taxr摩educt吨ions每ande血xempt熟ions料Anyr毁eleva率ntre税gulat归ioni冤ssued及byt拜heSt鬼ateC舒ounci弃lpri润orto贡the灵effec豪tiven闻esso财fthi薯sLaw止will呢stil缓lhol编dto窄thee性xtent剥that电the料relev物antr牛egula界tion阔hasp紫rovid阴edmo辞reat顾tract区ivet绸axtr的eatme稠ntas祝ofa悟long饱erpe控riod庆ofex昂empti归onor成redu割ction主for从those桂EFIs细whic庸hund止ertak缠epro来ducti慕onan皇dcon忙struc僵tion走proje冤ctsl锯ikee汤nergy魔,com效munic痕ation尚s,ha列rbor,互dock栽setc滋,or卷hasp提rovid店edsu屠chpr失efere捡ntial蔽tax鹊treat爪ment蒸asex水empti需onsa读ndre蛮ducti练onsf膏orth丽oseE馆FIse以ngage若din坏non-p灿roduc环tion凤natur吸epro揉jects宿.讽(Sect痕ion2千ofA宁rticl啊e8,骡theT游axLa扎w)齿‘殖Anyr修eleva基ntre似gulat迁ioni笛ssued趟byt读heSt附ateC松ounci呀lpri延orto它the阴effec饺tiven因esso知fthi仙sLaw迷’in鲁parag欢raph散2,Ar能ticle幕8of才the雕TaxL畅awco退vers篮thef巾ollow狮ingr冠egula谁tions补oft匆axex坚empti巩onsa蔽ndre急ducti识onsd语ecree愧dby亭theS撒tate注Counc户il:恩a.An券yChi君nese-占forei陵gneq踪uity散joint搭vent洽ures钉under椒takin谋gpor他tor所dock抄const饱ructi章onwi蒜than储oper新ation作peri警odex骗ceedi份ng15腥year煮ssha梨ll,u倡poni痒tsap撑plica报tion友havin艳gbee扒nend梳orsed写byt腾heco释mpete为ntta习xaut搜horit悟iesa束tthe轻prov填incia繁llev庆el,f伞romt愉hefi腊rsty站earo啊fits纹maki匙ngpr旨ofits译,be胞exemp守tedf滤rome脸nterp镜rise误incom居etax插for偏five衰conse断cutiv肝eyea陡rsad六joini抄ngan的other树five权year柴sof驼50%r宏educt易ion.研b.An掀yEFI袭esta练blish闻edin似Hain石anSp锤ecial负Econ裤omic意Zone透with贼itso撒perat逮ionp仙eriod散nol扬esst赵han1背5yea余rssh使all,征upon护itsa健pplic妄ation弹havi可ngbe皇enen限dorse无dby头Haina漏npro刊vinci腊alta舱xaut亏horit趣ies,鸭begr式anted林inco舌meta竹xexe怀mptio饱nsta数rting迅from今the您first袖prof执it-ma助king肆year,企for蛮5con判secut驱ivey辆ears佩adjoi托ning判anoth油er5冈years择of5协0%ta沃xred狭uctio喝n,pr骤ovide映dtha敢ttha源tEFI物shou穷ldfa症llin斥toth涨ecat接egory蜘ofu躁ndert阿aking仁the蚁const洋ructi谜onof丢such忽infr某astru赖cture筛proj冬ects随asai谦rport潮s,po泼rts,薄docks邮,rai稀lways镜,hig现hways触,pow促erst叨ation阶s,co妈almi蛾nes,郊water时cons倚ervan萝cy,o册rin沾thed查evelo孝pment仗and梳opera往tion忘ofag邪ricul讨ture.剑c.An耽yEFI缺esta疮blish移edin卡Pudo每ngNe否wDis踏trict栋,Sha舍nghai座,wit碗hits休oper苗ation奸peri披odno锤less鹿than馒15y秤ears半shall悲,upo爱nits槐appl呜icati骨onha鞠ving碰been块endor绿sedb瞧ythe代Shan载ghai避taxa脂uthor贫ities愚,be赤grant烘edin史come具taxe袭xempt浙ions袄tarti拴ngfr气omth津efir嫌stpr附ofit-株makin答gyea殖r,fo伶r5c公onsec钩utive弄year鹰sadj狐oinin敲gano鸽ther卧5yea套rsof流50%写taxr箩educt旦ion,辟provi梅dedt励hatt待hatE摧FIsh梅ould阁fall军into宽thec础atego籍ryof俯unde财rtaki充ngth扶econ抱struc柱tion嗓ofsu督chen截ergy众andc星ommun绣icati碰onpr微oject椒sas誓airpo创rts,岛ports亡,rai快lways烧,hig血hways桶,and投powe梁rsta苏tions绿.唯d.An尘yEFI刻oft舰hese偿rvice躲sect承orsi耻tuate逃din燃Speci享alEc特onomi霸cZon兼es,w滔ithi辰tsto吼talf站oreig导ninv程estme白ntam渔ounti阶ngto袋$5m散illio掩nor辛more,刷and蹄with爬itso伪perat汇ionp段eriod忠exce虑eding厚10y忆ears归shall写,upo泻nits骑appl潮icati尊onha遮ving婶been百endor监sedb找ythe刃comp奔etent浑tax泳autho脸ritie脆s,be妥gran忍tedi圆ncome胡tax匙exemp然tion词fort州hefi祖rstp柜rofit摔-maki朱ngye淋ar,t桌agged蓄alon酿gwit真h50%雁tax匀reduc蝇tion封fort呼hese乌cond赌andt肌hird蚁year.羽e.Fo穗reign摄bank里s,Fo御reign术-Chin这eseJ温oint场Inves勇tedB秧anks角ando叛ther拐finan狸cial刊insti闭tutio切nslo好cated山inS佳pecia捞lEco胳nomic今Zone权sor冰other蛇plac酱esap鹅prove范dby害theS组tate饿Counc饭ilsh贵all,族upon味thea崖pplic偷ation送havi梅ngbe荒enen漫dorse明dby浆thec状ompet更entt何axau橡thori痕ties,术bee剖xempt条edfr梦omin风come理taxf盒orth巡efir暴stpr恰ofit-桌makin默gyea灿radj幻oinin蔽gano足ther屋twoy绪ears莲of50真%tax景redu帐ction娘,pro哑vided雀that肃the吨capit肾algr别anted由byf笛oreig阻ninv碌estor丛sor夜opera捆tion验funds问acqu冈ired计from拣theh则eadqu躺arter饲sof蠢forei府gnba暖nksi羊sno唯less鼠than呼$10m槽illio耕n,an傍dtha童ttho残sefi扯nanci橡alin路stitu叼tions庸shal化lcon易duct榨busin膏essi毙nChi委nafo休rno吨less徒than在teny墙ears.瓜f.An虹yChi夫nese-姐forei悉gneq甲uity铁joint苏vent耐urer添ecogn悟ized轮asne沿wand狼high修-tech敬nolog鼓yent希erpri寇sean渐dest狼ablis榆hedi越nnew塘and共high-军techn境ology爷indu茎stria足ldev捎elopm拍entz骑ones高appro众vedb块ythe解Stat习eCou声ncil,茧with删its最opera两tion间perio肥dexc测eedin肉g10兄years准shal潮l,up粒onit贱sapp大licat叫ionh饲aving住been虚endo慕rsed拼byth鞋ecom浊peten锣ttax云auth辅oriti艺es,b介eeli锦gible骄for符exemp百tion淡from顾Enter寄prise敢Inco普meTa云xfor地the鸦first喜and捐secon邪dpro拴fit-m风aking昂year撞s.To柴thos钓eEFI部sloc尽ated毁inth明eSpe病cial积Econo邀micZ弄ones闪andi奥nthe咏Econ惕omic乒Techn它ology宏Deve总lopme控ntZo拦nes,据thea申pprop季riate象tax栗incen吃tives丑oft眉hose丑zones舞shal着lrem避aina谢pplic允able.欺乡g.An咱yexp咱ort-o挡rient寇edEF畏Isha户ll,a漏fter栋itse华xpira惭tion潮ofex葛empti钢onor嚼redu妹ction豆stat震edin纠the朴TaxL秩aw,b烧eent坐itled仓toa胆furt枣her5走0%re恒ducti箩onon毒Ente雪rpris草eInc贱omeT内axat萄ara唉tesp恰ecifi竖edin葵the旦TaxL梅aw,p燕rovid锄edth峰atat留leas司t70%快ofi唉tsan芳nual爽produ跃ctsh复aveb枣eene塞xport洒ed.I圈nadd叫ition马,for摘thos浇eexp怒ort-o惯rient碧edEF你Iswh趋icha舍resi旧tuate扒din仪theS报pecia扬lEco凳nomic挖Zone柿s,th屯eEco当nomic呼Tech肾nolog扔ical询Devel暖opmen插tZon沉esor滑whic袭hhav轻ealr港eady统enjoy汁ed15椅%rat普eand朗expo治rted芹70%o恢fits脖annu召alpr似oduct蝴sor雪more,烂the仿Enter侦prise亮Inco洞meTa河xrat箭esha旬llbe殃furt浆herr秋educe暮dfro掀m15%垃to1婚0%.恳h.Te商chnol摊ogica还ladv炸anced除ente也rpris恰eswi固thfo浙reign远inve厨stmen忧tmay每,upo宅nthe滚expi两ratio傅nof跨theE季nterp进rise锹Incom饶eTax看exem桂ption层and然reduc向tion贩perio羡das犯stipu努lated浴byt摩heTa休xLaw劫,enj崭oya丝furth脂er50惑%red盏uctio未nin夏Enter盖prise咱Inco穗meTa澡xfor恒thre堂eyea度rsba何sedo级nthe钻rate辽stip求ulate阔dby躺theT顽axLa畅w,pr乓ovide构dtha桥tthe唤yrem蕉aint昏echno菌logic搅ally肚advan量cede腿nterp视rises竿.慢i.Ot针herr葬egula桨tions厕rela煮ting条toth吃eexe就mptio竖nand挥redu犯ction雷ofe预nterp滚rise水incom剩etax锯havi策ngbe截enpr阵omulg勤ated,祥orh劫aving蹦been浅appr捷oved甜forp浓romul年gatio练nby写theS迟tate柳Counc邻il.强Inap丹plyin供gfor者Ente垄rpris炭eInc北omeT速axex繁empti忆onor皱redu坡ction虫purs葡uant元toth锣epro贴visio扔nsof畅Item贪6,a劝ndIt北em7,汇and松Item灿8of酿this怕Artic荐le,a典nyEF予Isha摧llsu挎bmit周ther幸eleva箱ntce害rtify买ingd础ocume殊ntsi喜ssued雪byt凶heco畅mpete符ntde站partm艇ents捷toth菊eloc承alta抓xaut斧horit铅iesf语orex浩amina惜tion锄andc患onfir逝matio摘n.镜(Arti蓬cle7拖5,th票eDet汉ailed身Rule居s)霞III.冷Taxr积efund阻onr洲einve琴stmen床t蚕Forei饲gnin寇vesto宾rsof栋any亡EFIw升hore冬inves死tdir糟ectly踏int础hesa筐meEF企Iwit竖hhis叨(her鞋)sha公reof摘prof略itss炸oas牲toin勾creas铃ereg洞ister贞edca乖pital王,or爱useh驰issh冻areo增fpro思fits裳asca届pital装inve挎stmen矩tto臂setu弊poth错erEF艰Iswh傍oseo裹perat挺ionp辨eriod痛isn渗oles状stha袖n5y摧ears珠shall私,upo害nthe筹inve糠stors孝’app军licat岂ionh挤aving瘦been愿appr炼oved踢byth愿erel净evant赶comp疲etent歌tax梁autho寇ritie幕s,be秧refu兆nded知40%o怖fInc虽omeT龟axal蛙ready掀paid速ont改here赛inves竹tment任amou异nt.H欧oweve仓r,ot结herp或refer捆entia许ltax软regu哭latio禾nssh足allb裤eapp词licab戏leif盯ther宰eexi学stsu月chre赤gulat艇ions可issue续dby哭theS跃tate括Counc择il.F紫urthe爸rmore俗,af仓oreig井ninv似estor委isb岗ound寺tore离payh杜is(h方er)r熟efund德edta捉xif疑he(s版he)w煮ithdr龙awsi塘nvest锐ment双befor决ethe闯expi准ratio抵nof宁aper送iodo性f5y规ears.悬(Arti没cle1纳0,th产eTax艘Law)翠1.Pr千erequ危isite滚and坡quali置ficat渡ionf拼orre培bate爬onre秀inves气tment浅Thee拳xpres析sion单of‘r抛einve磨stdi逝rectl三y’me元ntion迎edin狱Arti脊cle1露0,th抹eTax穷Law,搬mean驴stha午tfor净eign式inves饼tors万ofan碗yEFI阶incr程ease司their吉prop吐ortio耳nof辈regis扯tered乏capi县talw绪itht唤heir逆share珠ofp算rofit宽sder蒜ived睬from培thes昆ameE壁FIor总use去those沈prof镰itsa躲scap讯ital针tose国tup尚newE突FIs.脖Inas垂sessi腐ngth割eref悼undab新leta背xamo缘unti泛nacc猪ordan负cewi勤thth桶epro欢visio插nsof萄Arti隶cle1式0of沸theT拿axLa雄w,th监esai疫dfor禽eign普inves娱tors伐hall充provi往desu释pport挣ingd既ocume睬ntsc编ertif煎ying仔thea艇ttrib直utabl晕eyea坊rin槐which泡the腿profi尖tswe起rere耳inves趋ted;寨where浑nos钻uppor绪ting汽docum更ents崖canb秧epro射vided柿,the窑loca肌ltax非auth孕oriti苦essh估alld亦eterm睬inet渠heye戴arus砌inga师pprop努riate灵meth闭ods.号Forei杜gnin杆vesto警rssh它all,陕withi绘none唤year届from学the厚date哪thef况unds欲area确ctual木lyin睛veste网d,ap腰plyt骤othe算orig役inal梨taxc炸ollec染ting敏autho货ritie之sfor年tax菠refun拆dand机subm摧ita哈docum税entc两ertif倡ying证thea徒mount惜and诊durat瓜iono辜fthe昆adde严dor漏newc遍apita接linv割estme斑nt.猾(Arti敌cle8少0,th介eDet黑ailed膜Rule希s)悬The‘翅perio安dof字opera棚tion’帝inA穿rticl权e10治ofth倾eTax触Law装shall贸bec变ounte猾dacc掉ordin慕gto劣thef咸ollow兽ingp触rinci恒pals:衡the众perio播dof卷opera才tion求shall丢bec凡ounte势dfro词mthe柏date霞when免the量reinv久estme算ntfu挨ndsa秩reac咏tuall扮yinv离ested斗,if轿forei尚gnin布vesto燕rsin鞋any骆EFId柴irect忙lyre袭inves宾tthe薪prof邀itsa乳lloca好tedf孕romt岩hatE页FIin塞toth顷esam乌eent陵erpri贱seor交othe核rEFI岭swho搂have里alre狮adys苹tarte延dpro单ducti槐onor饺oper呼ation和s(in予cludi斑ngtr死ialp死roduc泉tion,书tria壤lope椒ratio症n);h捎oweve衰r,th盏eper钉iodo奏fope碧ratio搅nsha绿llbe叶coun朱tedf学romt德heda学tewh惰enth礼enew另ente幻rpris悦esta羊rtsp响roduc君tion宫orop乘erati樱on(南inclu昼ding肚trial缝prod被uctio姑nor级opera叹tion)甚,if顾thef届oreig尝ninv幕estor努srei合nvest饼ine竞stabl雪ishin炎gnew扫EFIs纵.泊(GUO核SHUI赖FANO单.009买[199瞧3])丛Regar电ding详reinv邻estin萝gin挣China涝with为the贱profi夫tsob乳taine繁dfro伍mhis壤EFI,捏afo贸reign童inve俱stor想must亦first叔use刮thes赚aidp赔rofit纷sto举make鸦uphi视sins窜uffic妹ient司legal岛capi择tal,疗ifsu巴chis恢the嫌case;湿ther肥efore辩,onl弹ythe倾rest咱oft菊hatp扎rofit晒int晚hefo河rmof留rein哑vestm蜂ents薯hall择beel夕igibl贯efor网tax候refun招dacc立ordin旧gto孟relev油antr弱egula遵tions移.扯(GUO恋SHUI茧HANF蒸ANO.为304授[1990迁])复Anyf尽oreig饭ninv裕estor采inE仇FIss缘hall开note超njoy惑such嫩incen失tives腿ast刺axre扣fund幻ifth遵epro京fits万with喜which母her恭einve谷stsa加rede揭rived抖from沟liqu舟idati慢on.心(GUO易SHUI置FANO的.009婶[199锐3])女Where糠afo移reign派part幸nero拆fany故Chin通ese-f迈oreig截nequ巨ityj碌oint螺ventu羞refi肉rstr伤emits呆his脸share昌ofp葱rofit膀sout梦side梅China灌,sav载esit湾inf猫oreig竞nban过ksor上uses特ita将swor胸king凡capit驳alfo只rtra右de,a慨ndth貌enre富inves呀tsit抹inC酷hines拼e-for缎eign狭equit搂yjoi仿ntve矿nture少,the牙prov发ision厅sfor伴the嗽taxr拨efund厉onr厦einve例stmen针tsha价llno盛tapp覆ly.艺(CAI剑SHUI狱WAIZ衰INO.摧82)寇2.Re骗payme察ntof演60%绍ofta辆xref福und烟Anyf哈oreig甩ninv受estor载maki羽ngre兆inves樱tment恨soa陆sto游estab邀lish药ande骂xpand润expo佩rt-or糖iente疲dor拘techn和ologi说cally从adva泰nced殿enter线prise五ssha急llre甚pay6优0%of锈tax厅refun愚dif鼠hefa虏ilst心omee赌tthe察stan扬dards割ofe螺xport沃-orie榨nted伐enter妄prise魄sin仓three坛year茧saft每erst均artin坊gpro强ducti早onor刃oper桑ation晚;or灿ifhe冈fail胞sto泊bere兴cogni标zeda碰stec聋hnolo峡gical绵lyad云vance袖dent遮erpri境sesw轿ithin她the哪said皆three肥year扭s.州(Sect漏ion3智ofA以rticl学e81,奥the狂Detai在ledR抱ules)曲3.Ot妇herr朗egula酷tions秆conc皮ernin倚gtax夫refu倒nd曲EFIs做whose济tota找lsha捎resa猜rehe翁ldby总fore摄igni同nvest令ors,杨andw志hoar妹etot右ally枝engag洪edin医inve秆stmen恼tbus吼iness恶shal陕lbe接treat策edas典fore岔igni穿nvest隙ors,责thus班enjoy艇ingt乌hein医centi志veso剂ftax号refu剩ndsp乏ecifi相edin纷the这Detai远ledR谷ules鸽ando牛ther撇relev满antr恐egula吃tions珠.听(CAI恶SHUI径ZINO租.083域)畏Thep恐refer惯entia究lreg沙ulati础onsr墓egard三inga佛tax绳refun胜don斯reinv险estme折ntst沸ipula顽tedi融nthe侨Tax乘Lawa束ndin克the表Detai尊ledR丸ules受only板apply写tof哈oreig骆ninv微estor正s.EF兽Isin沸Chin经awho趟inve棒stin译othe钢rpla赚cesa虏sinv畜estor承sare创not姜forei幕gnin愈vesto槽rs.T挑hepr虎efere团ntial真regu痒latio进nsre忧gardi猫nga肃taxr明efund月ont朝here违inves骡tment鬼stip承ulate春din沙theT制axLa请wand追the宾Detai绸ledR甜ules姥forf训oreig奥ninv叛estor黎sonl族yapp池lyto以EFIs仰whos神etot勿alsh鞠area蹈rehe拘ldby肾fore礼igni石nvest漆orsa钱ndwh窃oare久tota片llye牙ngage创din合inves贪tment缠busi铜ness,愿sinc乌esuc段hEFI秋smay析ber在egard殿edas叼fore现igni帜nvest袍orsa不ccord溪ingt孔othe循prov步ision召sof剥Secti智on2矿inAr嚷ticle汪1of移CAI籍SHUI丢ZI[0外83]1粥994“柳Notic讽eon存Sever躲alTa航xatio替nPro四blems动Rega避rding惑the仿Enter浴prise量swit被hFor叔eign饲Inves确tment端Enga续gedi站nInv塘estme侮ntBu块sines附s”is户sued亿byth屑eMin蛙istry气ofF止inanc辛eand涨the臂State鼻Admi捎nistr奏ation累ofT回axati鸭on.A确part宫from蔑that,坦noo砍ther视EFIs脚shall焦beg义rante遇dtax抱refu情ndon库rein程vestm生ents搁pecif尤iedi翁nthe裙Tax毛Lawa报ndit孩sDet脆ailed少Rule局s.输(GUO格SHUI械HANF被ANO.轻154罪[1995初])兽IV.C沿ompre那hensi摇vere梅giona絮ltax逃ince秘ntive构s精1.Spe窝cial针Econo伶micZ仪ones,风Econ奖omic舱Techn骆ologi徐calD妖evelo李pment座Zone锯sand猪Coas委talO减pen-u奖pCit垦ies罩a.Sp宫ecial懒Econ床omic唱Zones当(SEC昌)学Incom散eTax运shal奥lbe秘colle保cted饺atth赶ered敞uced测rate辉of10尤%on适incom探efro演mdiv望idend嗽s,in京teres态t,re包ntals吼,roy乔altie术sand坐othe摊rsou托rces宴inSE跨Cobt临ained漠byf质oreig肝ninv恨estor源swho别have盲noe误stabl庙ishme航ntsi灭nChi摆naex凭cept尺where识tax镇exemp戒tion转arec截arrie召dout施acco瓜rding乏tot盯axla青ws.T驴heSE祥ZPeo各ple’s屠Gove扯rnmen歼tssh捆allm物aked慧ecisi骗onso普nmor惕efav辰orabl富etax监exem凤ption伸and之reduc赴tion根forf学oreig耗ninv禽estor旷swho元prov节idec呢apita极lor助equip性ment梁onte寿rmsp马refer葬entia望lto骗China带orw锄hotr泳ansfe正radv宾anced含know演-how.虏b.Ec劫onomi吹cTec还hnolo文gical导Deve剥lopme颠ntZo联nes(怪ETDZ)孕Incom织eTax雷shal停lbe怒colle状cted毙atth跪ered治uced英rate件of10猫%on欣incom背efro罗mdiv垦idend轮s,in禽teres浊t,re准ntals滤,roy锤altie队sand粪othe解rsou糕rces悟inET梦DZob扬taine店dby晌forei故gnin坝vesto津rswh征ohav渴eno至estab权lishm骑ents圾inCh悼inae胆xcept昌wher驾etax汽exem伤ption馒are饿carri武edou悠tacc失ordin蜂gto朱taxl代aws.馋TheP种eople彻’sGo千vernm骗ento现fthe郑city奔wher受eETD堤Zis续locat拼edsh腹allm鸡aked饥ecisi绢onso返nmor珍efav盛orabl掠etax领exem鸽ption侦and拉reduc惰tion剪forf初oreig引ninv手estor胞swho仰prov呢idec滔apita它lor屡equip蚁ment狮onte沾rmsp素refer要entia毯lto映China杠orw猛hotr谋ansfe巩radv粱anced报know菜-how.倍c.Co逐astal营Open亩-upC盛ities照(COC沈)逼Incom极eTax疼shal答lbe抖levie管dat臣ther含educe芬drat抗eof进10%o帜ninc慎omef塑romd坑ivide秧nds,撒inter洲est,限renta版ls,r哗oyalt络iesa被ndot据hers村ource鹅sin梅OLDU值RBAN缴DISTR从ICTS忍obtai夏nedb五yfor毫eign话inves猜tors症whoh扬aven享oest绩ablis虎hment灌inC患hina,清exce段ptwh册eret叛axex柴empti帝onar矿ecar崇ried川outa河ccord胁ingt机otax约laws篇.The饭Peop寨le’s债Gover培nment响oft希heci漂tysh躺allm晨aked咸ecisi姐onso适nmor淋efav踏orabl浪etax扁exem湿ption绳and造reduc越tion翁forf篇oreig杂ninv孤estor所swho冬prov吩idec避apita邻lor证equip骨ment伐onte摧rmsp削refer逐entia棒lto慢China套orw加hose缺trans昨ferre秆dkno查w-how邻isa樱dvanc篮ed.袖(GUO常FANO傅.161罗[1984郊])感2.Co第astal滨Open殿Area呼s漆Incom拉eTax宾shal障lbe踪levie由dat掉ther讯educe通drat巷eof浑10%o锻ninc盗omef济romd谢ivide毫nds,丧inter睛est,问renta拔ls,r距oyalt鬼iesa唐ndot勾hers心ource槐sin漠Econo铁micO织penA扮reas亦obtai驳nedb亭yfor贸eign啄inves奏tors惑whoh块aven壮oest柜ablis德hment着inC嫩hina,戴exce自ptwh畜eret炼axex军empti援onar粱ecar扎ried盘outa慰ccord驼ingt版otax旅laws绩.The拼Peop权le’s在Gover视nment粉oft嫂hepr借ovinc驻es,a辅utono捞mous伴regio脖nsan秘dmun恋icipa岭litie殊ssha刚llma惯kede旦cisio吐nson育more侮favo污rable颤tax规exemp财tion应andr滑educt敌ionf勺orfo央reign联inve驻stors氏who话provi哥deca揭pital钞ore笨quipm储ento另nter采mspr案efere尊ntial阁toC胆hina云orwh决oset墓ransf茄erred辩know度-how因isad东vance智d.览(CAI锋SHUI语ZINO宽.091歌[198禁8])妙3.Ne朱wand粉High比tech挎nolog码yInd辽ustri索alDe袍velop灾ment伪Zones磨Accor脏ding园topr污ovisi跳onss区pecif偏iedi奏nSec绪tion虾2of还Artic团le7,皂Sect傅ion1舅ofA抱rticl央e8,搭theT痕axLa铁w,an王dIte涉m5&疑6in见Sect业ion1更of

温馨提示

  • 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
  • 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
  • 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
  • 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
  • 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
  • 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
  • 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。

评论

0/150

提交评论