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Regulations of Fuzhou Economic and Technological D
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CHAPTER III PREFERENTIAL TREATMENT
 @@  Article  13. Direct foreign investment enterprises (hereinafter
referred to  as DFIEs for short) which engage in manufacturing shall
pay enterprise (corporate) income tax at a reduced rate of 15% on
taxable income from production  and  business  operation or other
sources. In the event that the DFIEs intend to operate for a period
of more than 10 years, they shall be exempted from enterprise income
tax  for a period of 2 years as from the first profit-making year,
followed by a 50% reduction from the third to the fifth year upon
application by the DFIEs and subject to the approval of the Fuzhou tax
authorities.
 Upon termination of tax exemption and partial deduction periods the
DFIEs which  are  technologically  advanced shall continue to enjoy
another 3 year of 50% reduction of the enterprise income tax; and
those DFIEs which are export-oriented  shall  be  granted a 10%
reduction of the enterprise income tax on the condition that 70%, in
value terms, of their annual total output is exported in the current
year.
@@ Article 14. DFIEs shall be exempted from local income tax.
 @@  Article  15. No income tax shall be levied on the amount of
profits which is remitted abroad by foreign investors.
 @@  Article  16.  Except  for  those exempted from income tax in
accordance with  the  relevant  provisions,  dividends,  interest,
rent, royalties and other  gains  orginating  from  the ETDZ by
foreign investors who have no establishment  in the territory of
China shall be subject to income tax at the reduced rate of 10%.
 Income  tax shall be reduced or exempted for funds and equipment
provided at favorable terms or the technology so transferred is of an
advanced nature, subject to the approval by the Fuzhou Municipal
People's Government.
 @@  Article  17. In the event that foreign investors reinvest their
profits  to  establish  or  expand  their  export-oriented or
technologically advanced DFIEs  in  the ETDZ for a period of more
than 5 years,the income tax paid shall be wholly refunded to the
investors, subject to approval by the tax authorities.  The tax
refunded shall be returned in case the investment is withdrawn prior to
the end of the fifth operation year.
 @@  Article  18.  Building  materials,production  equipment, raw
materials,  spare  parts,components,transport  vehicles and office
equipment imported by the management offices and enterprises in the
ETDZ  shall  be  exempted from import  duties  and  consolidated
industrial and commercial tax (or product tax and value added tax).
But these DFIEs shall, in accordance with the relevant provisions,
have  to  pay  import duties for those raw materials, parts and
components  which  were  imported  duty-free  once  the products
processed therefrom are sold in the domestic market.
 @@  Article 19. Exports manufactured by DFIEs shall be exempted from
export  duties.  These  products  shall  also be exempted from
consolidated industrial and  commercial tax except for those taxable
products that are so prescribed by the State.
 @@  Article  20.  Products manufactured by DFIEs which are on
par with advanced  domestic  standards and are eligible for import
substitution shall enjoy  a two-year exemption of the consolidated
industrial and commercial tax  on  production or sales, subject to
approval by the relevant provincial departments.
 @@  Article  21.  Household  appliances  and transport vehicles
which are brought  into  China by the foreign employees in the
DFIEs or foreign investors or personnel residing in the ETDZ for
their own use shall be exempted from import duties and consolidated
industrial and commercial tax provided the quantity to be carried in
is justifiable and has the necessary documents issued by the Commission.
 @@ Article 22. Losses of the current operation year incurred by the
DFIEs shall  be  made good by using income from the following year
of an amount equivalent  to the loss to be covered and similarly for
subsequent years but not exceeding five years consecutively.
 @@  Article  23.  Land  users shall acquire the land use right in
accordance with relevant provisions and pay a land-use fee. Subject to
approval by the Commission,  export-oriented enterprises shall be
exempted  from the land-use fee  for a period of 10 years and
technologically advanced enterprises, 5-10 years provided that these
enterprises are established before the end of 1990.
 @@  Article  24.  Overseas  Chinese and compatriots from Hongkong,
Macao and Taiwan  who  have  invested  to  establish enterprises
or  non-profit undertakings in the interests of the publ

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