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The investment and trade preferential policy of Yanbian Autonomous Region(The second, tax preferential policy) |
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1. Reducing the collection of enterprise income tax according to 15% tax rat before 2010.
2. May enjoy the
exemption of the enterprise income tax for the first year to the second year, and half collecting for the third year to fifth year from the profit year.
3.
To the agricultural special product income that for protecting ecological environment, taking forest back from agriculture (ecology forest to be supposed above 80%) , and the grass delivers, exempting the agricultural special product tax for 10 years since the year starting to make money.
4. To the infrastructure industry enterprise in our state, may enjoy the
exemption of the enterprise income tax for the first year to the second year, and half collecting for the third year to fifth year from the profit year
5. The domestic capital encouragement class industry, the foreign investment encouragement class industry project imports the equipment for own use in the total investment, eliminates the exemption customs duty and the import link increment duty.
6. The foreign merchant investment enterprise belongs to the national encouragement classes who purchase the domestically produced equipment in the total investment, may get the total return of the increment duty about the domestically produced equipment. Offsets and remits the enterprise income tax of the high-tech product enterprise according to the related stipulation of domestically produced equipment it purchased.
7. After the expiration of the foreign enterprise’s enterprise income tax reduction, when the output value of the enterprise export product achieve 70% or above the enterprise product output value the same year, might defer to the present tax rate halving payment enterprise income tax.
8. the technologically advanced enterprise the foreign investment conducts may defer to the tax rate which the tax law stipulated to lengthen 3 years halving collect the enterprise income tax.
9. The foreign merchant’s profit which will obtain from the enterprise directly again invests as the capital conduction within the boundaries of China, the extension export-oriented production enterprise or the technologic-ally advanced enterprise, whose working plan period above five years may get complete return of the enterprise income tax that has collected in re-invested portion
10. The technology development fee of foreign investment enterprise increases by 10% than last year (including 10%); being allowed to offset the supposed tax volume that year according to 50% of the actual technical development volume if authorized by the tax affairs institution.
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