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1) If foreign company invests in Nanhui Industrial Zone to set up foreign invested manufacturing enterprise, it will enjoy the national stipulated preferential income tax policies.
2) If foreign company invests in Nanhui Industrial Zone to set up foreign invested manufacturing enterprise, it will enjoy preferential corporate income tax policy of“ 2 years exemption, 3 years 50% off ”. That means for the 1st &2nd years after making profits, income tax is exempted, and for the following 3rd, 4th & 5th years after making profits, income tax rate will be 50% off.
3) If foreign invested enterprise is approved as “Export-oriented enterprise” or “Technology-advanced Enterprise” according to relevant regulations, it can enjoy the following preferential policies.
a. In a normal year after tax exemption and reduction period,
when export accounts for no less than 70% of total output, the enterprise can enjoy income tax rate 50% off of that year, together with local income tax exempted.
b. Technology-advanced enterprise will enjoy additional 3-year corporate income tax reduction after normal tax exemption and reduction period.
4) Certified foreign invested enterprise of encouraging sector can enjoy tariff and VAT free for importing manufacturing equipment for self-use. If it purchases Chinese domestic-made manufacturing equipment, it can also enjoy VAT refund and income tax deduction.
5) Certified foreign-invested enterprises of encouraging sector, export-oriented, technology-advance or R&D center can enjoy tariff and VAT free of equipment, parts importing for technology updating. |
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