沈阳市招商引资优惠政策汇编英文.docx

沈阳市招商引资优惠政策汇编英文.docx

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沈阳市招商引资优惠政策汇编英文

CompilationofPreferentialPoliciesforInvestmentProduction

InShenyang

I.PreferentialTaxationpoliciesStipulatedbytheState

（I）PreferentialPoliciesforForeign-investedEnterpriseandForeignEnterpriseIncomeTaxes

1.Thoseforeign-investedproductiveenterprisesestablishedintheEconomicandTechnologicalDevelopmentZoneshallpaytheincometaxat15percent.

2.Thoseforeign-investedproductiveenterprisesestablishedintheoldurbandistrictofthecitywheretheEconomicandTechnologicalDevelopmentZoneislocatedshouldpaytheincometaxat24percent.

3.Thoseforeign-investedenterprisesestablishedintheoldurbandistrictofthecitywheretheEconomicandTechnologicalDevelopmentZoneislocated,whichbelongtoenergy,communications,port,wharforotherprojectsencouragedbythestatemaypaytheincometaxat15percent.

4.Aforeign-investedproductiveenterprisescheduledtooperateforaperiodof10yearsormoreshallbeexemptfromincometaxinthefirstandsecondprofit-makingyearandalloweda50percentreductionofincometaxinthethirdtofifthyears,however,thepetroleum,naturalgas,oremetalandpreciousmetalresourcesexplorationprojectshallfollowtheprovisionsstipulatedseparatelybytheStateCouncil.Aforeign-investedenterprise,whichoperatedforlessthantenyearsactually,shouldpaybacktheincometaxexemptedandreduced.

5.Forforeign-investedindustriesandprojectsthatareencouragedbythestate,themunicipalanddistrictpeople’sgovernmentscandecideexemptionorreductionoflocalincomertaxinlinewithactualconditions.

6.Iftheforeign-investorsofforeign-investedenterprisesusetheprofitsearnedbytheenterprisestodirectlyreinvestinthesaidenterprises,toincreasetheregisteredcapitalorusethesaidprofitsasinvestmentcapitaltosetupotherforeign-investedenterprises,andhaveoperatedsuchanenterprisefornolessthanfiveyears,theywillreceivearebateamountingto40%oftheirdulypaidincometaxaftertheyfileanapplicationandgetapprovalbythetaxationauthorities.Incasethestatecouncilhasformulatedotherpreferentialprovisions,thesameshallbeapplied.Thosethathavewithdrawnthereinvestmentinlessthanfiveyearsshallpaybackthetaxrefunded.

7.Lossesincurredbyforeign-investedenterprisesandforeignenterprisesinvolvedinproductionandoperationwithorganizationsandbranchesintheChineseterritoryinataxyearmaybecarriedovertothenextyearandmadeupwithamatchingamountdrawnfromthatyear’sincome;shouldtheincomeinthesubsequenttaxyearbeinsufficienttomakeupforthesaidloses,thebalancemaybemadeupwithfurtherdeductionsagainstincomeyearbyyearoveraperiodnotexceeding5years.

8.Foreigninvestorswhoearnprofitsfromforeign-investedenterprisesshallbeexemptfromtheincometax.

9.InternationalfinancialinstitutionsthatgaininterestfromloansgrantedtotheChinesegovernmentandChinesenationalbankshallbeexemptfromtheincometax.

10.ForeignbanksthatgaininterestfromloansgrantedtoChinesenationalbankatprimeinterestrateshallbeexemptfromtheincometax.

11.Intermsofroyaltiesgainedbyprovidingknow-howforscientificresearchdevelopmentofenergy,transportation,farming,forestry,animalhusbandryandothermajortechnology,theincometaxcanbepaidat10percentupontheapprovalofcompetenttaxationdepartmentunderthestatecouncil.

（II）PreferentialPoliciesforIncomeTaxesintheOldNortheastIndustriesBases

1.Increaseofdepreciationrateoffixedassets

Thedepreciationlifeoffixedassets（excludinghouseandbuilding）inindustrialenterprisesinNortheastChinacanbeshortenedatarateofnotmorethan40%onthebasisofcurrentduration.

2.Reductionofamortizationperiodofintangibleassets.TheamortizationperiodofintangibleassetsreceivedorinvestedinindustrialenterprisesinNortheastChinacanbereducedatarateofnotmorethan40%onthebasisofcurrentduration.Howeveriftheservicelifeofintangibleassetsisspecifiedintheagreementorcontract,theyshallbeamortizedasagreedto.

3.Increaseofbefore-taxdeductionstandardfortaxablewages.

Thebefore-taxdeductionstandardfortaxablewagesinenterprisesofNortheastChinawillberaisedto1200yuanforeachpersonpermonth.Specificdeductionstandardshallbedeterminedbytheprovincialgovernmentswithintheabovequotainlightoflocalaveragewages.Enterprisescanwithholdthetaxfromthewagestobepaidwithinthestandardstipulatedbytheprovincialgovernment.

（III）PreferentialPoliciesforConversionofVATinNortheastChina

1.SpecificLinesofbusinessfordeductionofVAT

（1）Equipmentmanufacturingcoversgeneral-purposeequipmentmanufacturing,specialequipmentmanufacturing,electricmachineryandappliancemanufacturing,instrumentsandmetersandstationerymanufacturing,communicationequipment,computerandotherelectronicequipmentmanufacturing,aircraftandspacecraftmanufacturing,railwaytransportequipmentmanufacturing.

（2）Petrochemicalindustrycoverspetroleumprocessing,cokingandnuclearfuelprocessing,chemicalrawmaterialsandchemicalproductsmanufacturing,chemicalfibermanufacturing,pharmacy,rubberandplasticproductsotherthancokeprocessing.

（3）Metallurgycoversferrousmetalmetallurgyandcalendaringprocessingindustryotherthanelectrolyticaluminummanufacturingandironandsteelproducersoflessthan2milliont/aplainsteel,500,000t/aspecialsteeland100,000t/aironalloy.

（4）Ship-buildingindustrycoversshipandfloatingattachmentmanufacturing.

（5）Automanufacturing.

（6）Farmproduceprocessingcoversfarmandsidelinefoodprocessing,foodproduction,beverageproduction,textile,clothing,shoemakingandheadwearmaking,leather,fur,feather（eiderdown）andtheirproducts,timberprocessingandwood,bamboo,cane,palmfiber,strawproducts,furnituremaking,paper-makingandpaperproducts,handicraftsandothermanufacturingindustry.

2.Projectswhosetaxableamountforprocurementitemsisallowedtobededucted:

（1）Purchase（includingacceptanceofdonationsandinvestmentinkind0offixedassets;

（2）Purchaseofgoodsusedforself-made（includingreconstruction,expansionandinstallation）fixedassetsortaxablelaborservice;

（3）Fixedassetsobtainedbywayoffinancial,wherethelessorshallpayVATaccordingtothe“NotificationoftheStateTaxationAdministrationConcerningCollectionofTurnoverTaxonFinancialleasingBusiness”;

（4）Transportchargepaidforfixedassets

ThetaxableamountforprocurementitemsabovereferstotheamountthetaxpayerincurredfromJuly1st,2004,whoobtainedthespecialVATinvoiceandtransportinvoiceissuedafterJuly1st,2004aswellaslegaltaxwithheldcertificateforcustomsimportVATpaymentmemo.

3.Thefixedassetsdescribedabovereferto

（1）Machine,machinery,meansofconveyanceaswellasotherequipment,toolandappliancerelatedtoproductionandoperationwithatermofserviceexceedingoneyear;

（2）Articlesnotbelongingtomainproductionandoperationequipmentwithaunitvalueofover2000yuanandaservicelifemorethantwoyears;

（3）Realpropertypurchasedandmadebythetaxpayerisbeyonddeductionscope.

II.PreferentialPoliciesfor“IndustrialYear”inShenyang

1.Financialsupport:

Municipalanddistrictfinancedepartmentswillraise2billionyuanofindustrialdevelopmentfundstosupportthecultivationof20ten-billionenterprises,constructionof20industrialgroupsandintroductionof20foreign-investedprojectswithanoutputvaluesurpassingtenbillionyuan.Priorityshallbegiventothebackboneenterprisesandprojects,especiallythosewhose2007outputvaluewillexceedthreebillionyuan,whichhavebeenincludedinthe“Shenyang’sProgramforKeyIndustrialProjectsfrom2005to2010”.

2.Landsupport:

Accordingtotherequirementforlanduseforindustrialprojectsinthecity,landacquisitionof5or10sqkmwillbeguaranteed.Industriallandacquisitionof3-5sqkmshallbegrantedtoDadongandShenheDistrictrespectively.

3.Softenvironmentsupport:

Variousdepartmentsofthemunicipalgovernmentarerequiredtogoonwithadjustingworkingmode,improvingworkingmethodandprovidingefficientbestserviceinthenegotiation,examinationandapprovalaswellasresourceutilizationinlinewithinternationalpracticeswhileofferingpublicproductsandservicesandenhancinginfrastructureconstruction.

III.PreferentialPoliciesofKeyDistrictsandCountiesinShenyang

（I）PreferentialPoliciesofZhangshiEconomicandTechnologicalDevelopmentZone

Article1Thefollowingpreferentialpoliciesareformulatedwithaviewtoencouragingandsupportingtherapiddevelopmentofenterprisesenteringourzone.

Article2TheadministrativecommitteeofShenyangEconomicInnovationFundforsci-techSME”and“EnterpriseDevelopmentFund”tosupportindustrializationprojectsofnewandhi-techresults,projectswithlargeinvestment,hightechnologicalcontentandgreatimpetustothedevelopmentofthezoneaswellasthegrowthofenterprises.

Article3Aforeign-investedproductiveenterpriseshallpaytheincometaxat15percent.Thosescheduledtooperateforaperiodof10yearsormoreshallbeexemptfromincometaxinthefirstandsecondprofit-makingyearandalloweda50percentreductionofincometaxinthethirdtofifthyearsuponapproval.Theprofitsearnedbytheforeigninvestorsofforeign-investedenterprisesfromadditionalinvestmentprojectsotherthantheoriginalcontractcanbecalculatedseparatelyandshallenjoythepreferentialpolicyofexemptionfortwoye