Revenue and other favorable policy (extract)
1¡¢Chaozhou enjoys favorable policy of coastal economic development zone, any productive foreign invest enterprise set in our city, all according to 24% tax rate collect enterprise income tax. To productive foreign invest enterprise, management time over ten years, from gained year, first and second year exempt enterprise income tax, third to fifth year halve.
2¡¢To accord with¡¶Foreign investment industry guide catalog¡·encourage sort and restrict second sort foreign investment item, imported self-use equipment within invest amount, except commodity list in¡¶Foreign investment can not exempt tax import commodity catalog¡·, exempt tariff and import tache value added tax.
3¡¢Foreign investors get profit from foreign investment (after-tax profit), exempt income tax.
4¡¢Foreign investor of foreign-invested enterprise will reinvest the profit get form enterprise to root enterprise, add register fund, or as capital invest launch another foreign enterprise, running period not less than 5 years, through investor application, tax institution approved, send back 40% of already paid income tax of reinvest part, State department had additional favorable regulation, transact according to regulation of State Department, reinvest evacuate not reach 5 years, should send back returned tax.
5¡¢Foreign invest initiates product export enterprise, according to tax rule stipulate exempt, reduce levy enterprise expiration, any export output occupy over 70% the same year enterprise output, can collect enterprise income tax that tax rate halve according to tax rule stipulate. Advanced technology enterprise initiated by foreign investor, according to tax rule stipulate exempt, reduce levy enterprise expiration still as advanced technology enterprise, can extend 3 years halve collect enterprise income tax according to stipulated tax rate. When foreign enterprise with former article stipulated apply for exempting and deducing levy enterprise income tax, should submit relevant document showed by examine department, approved by local tax institution.
6¡¢Ground used by foreign enterprise, ownership belongs to nation, collect ground use charge accord with regulation by each relevant department, no longer collect tenement tax. Foreign enterprise ¡®s own building since completion or purchase date exempt house property tax for three years, remaining value according to house property original value deduct 30% for a time after favorable expire, comply with 1.2% tax rate hand in property tax.
7¡¢In order to encourage introduce utilizing foreign capital, to new foreign enterprise in our city, according to nation tax rule regulate after derate enterprise income tax expire, ratepaying still exist difficulty, can bring forward application, through tax department approval, its income tax local leave portion and return 50% to enterprise 2 years later.
8¡¢To new self-count enterprise or management unit engage in public utility, commercial, material, foreign trade, tourism, storage, resident service, bite and sup, education and civilization, sanitation, since practice, apply for approval of tax institution can deduce or exempt income tax one year.
9¡¢Reduce electrovalence in full-scale. In order to further improve our invest environment, since December 1999 adjust all kinds of electricity price in whole city, electricity price sell to county from 0.805 yuan/kilowatt-hour to 0.5876 yuan/kilowatt-hour; wear cap price is 0.708 yuan/kilowatt-hour.
10¡¢To big investment, extensive benefit scale city tour item, through city tour committee auditing, apply city government approval, its tax leave portion return to invest enterprise, special funds use in re-devote and maintenance of project construction, to boost develop aftereffect.
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