2025年江苏省涉外税收优惠政策指南英文版.docx

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江苏省涉外税收优惠政策指南(英文版)Preferential Tax Policy Guidance For Enterprises with Foreign Investment and Foreign Enterprises
Preferential Tax Policy Guidance For Enterprises with Foreign Investment and Foreign Enterprises　
Preferential Turnover Tax Policy
　　Items shall be exempt from VAT
　　Preferential tax policies for agricultural means of production
　　Preferential VAT policies for part of the products made through multiple utilization of resources
　　Preferential consumption tax policies for scented soap and vehicle tire
Preferential Tax Policies of EFIs and FEs Income Tax
　　Taxation at reduced rates
　　　　Taxation on enterprise income at 15%
　　　　Taxation on enterprise income at 24%
　　Fixed term tax reductions and exemptions
　　　　Two year’s exemptions adjoining three year’s 50% reduction
　　　　Other fixed term tax reductions and exemptions
　　Tax refund on reinvestment
　　Comprehensive regional tax incentives
　　Other tax incentives
　　Withholding tax
　　　　Profit (Dividend)
　　　　Interest
　　　　Royalty
　　　　Rentals
　　　　Benefits Received from Transfer of Property
Preferential Turnover Tax Policy
I. Items shall be exempt from VAT:
1. Self-produced agricultural products sold by agricultural producers;
2. Contraceptive medicines and devices;
3. Antique books;
4. Instruments and equipment imported which is directly used in scientific research, experiment and education,
5. Materials and equipment imported from foreign government and international organizations as assistance free of charge;
6. Equipment and machinery required to be imported under contract processing, contract assembly and compensation trade,
7. Articles imported directly by organizations for the disabled for special use by the disabled;
8. Sale of goods which have been used by the sellers.
II. Preferential tax policies for agricultural means of production:
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goods are exempted from VAT:
i. Forage, including large amount unitary forage, mixed forage, compound feed, concentrated forage,
ii. Agricultural films;
iii. Certain kind of chemical fertilizer;
iv. Agricultural pesticides within designated scope produced and sold by pesticide factories,
v. Seeds, seedling, chemical fertilizer, pesticide and agriculture machinery marketed by whole sales and retail.
III. Preferential VAT policies for part of the products made through multiple utilization of resources:
1. The construction building materials, which combined with content of 30% coal gangue, stone coal, powdered coal and furnace slag (not including blast furnace wet slag), should be exempted from VAT.
2. The gold extracted from liguid waste and offscum should be exempted from VAT.
IV. Preferential consumption tax policies for low pollution emission vehicles:
Beginning from Jan. 1st , cars, cross-country vehicles and mini-buses with low pollution emission will be granted with 30% reduction of the consumption tax.
V. Preferential consumption tax policies for scented soap and vehicle tire:
1. Beginning from Jan. 1st, , scented soap listed in the taxation item of “Skin & Hair Care Product” would be exempted from consumption tax.
2. Beginning from Jan. 1st, , “radial tire” listed in the vehicle tire taxation item will be exempted from consumption tax. The renovated tire will be free from consumption tax. The consumption tax on the rest of the tires will be levied at 10%.
Part II
Preferential Tax Policies of EFIs and FE Income Tax
I. Taxation at reduced rates
1. Taxation on enterprise income at 15%
A 15% Enterprise Income Tax rate shall apply to those EFIs located in Special Economic Zones, Foreign Enterprises (hereinafter referred to as FE) with establishments or fixed places in Special Economic Zones engaged in production and business operation, as well as those EFI of production nature which have establishments in Economic and Technological Development Zones.
The Enterprise Income Tax on EFI in Coastal Economic Open Zones, in old urban districts of cities where the Special Economic Zones or the Economic and Technological Development Zones are located, or other places specified by the State Council, may be imposed at the reduced rate of 15%, provided that the operation activities of those enterprises are centered on power and energy, transportation and communication, harbor and port, dock and wharf, and other projects inspired by the State Council. The specific rules shall be stipulated by the State Council.
(Section 1, 3 of Article 7, the Tax Law)
The application of 15% reduced Enterprise Income Tax rate mentioned in paragraph 1 of article 7, Tax Law, is limited to incomes procured by enterprises from production and business operation in the respective areas specified in paragraph 1, article 7.
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(Section 1 of Article 71, the Detailed Rules)
The Special Economic Zones mentioned in paragraph 1,article 7, refers to those special areas sanctioned by the State Council including Shenzhen, Zhuhai, Shantou, Xiamen, Hainan Island; the Economic Technological Development Zones refers to areas set up in coastal port cities which are under the approval of the State Council.
(Article 69, the Detailed Rules)
The enterprises that may enjoy 15% of the reduced income tax rate, as stipulated in paragraph 3, article 7 of the Income Tax Law, are mainly listed below:
1. EFIs of production nature which have establishments in the old urban districts of the cities where the Coastal Economic Open Zones, Special Economic Zones, the Economic Technological Development Zones are located, and which are engaged in the following projects:
a. Technology intensive or knowledge intensive projects;
b. Projects with foreign investment of $30 million or more, and with a long period of recovery of investment;
c. Projects engaged in energy, transportation and communication, port constructions
2. Foreign-Chinese Equity Joint Ventures engaged in the construction of ports and docks;
3. Foreign banks, Foreign-Chinese Joint Invested Banks and other financial institutions located in Special Economic Zones or other places approved by the State Council, with the capital provided by foreign investors or operation funds acquired from the headquarters of foreign banks totaling no less than $10 million; and at the same time with an operation period of ten years or more;
4. EFIs of production nature set up in Pudong New Area, Shanghai; and any EFI engaged in energy exploitation and transportation construction projects such as airports, ports, railways, highways, and electricity power stations;
5. The accredited high technological EFIs set up in New and High-Technology Industrial Development Zones identified by the State Council; or the accredited new technological EFI situated in Beijing New Technology Development and Experiment Zones;
6. Any EFI established in other places specified by the State council and engaged in such projects as encouraged by the State.
Any EFI which meet the criteria set in item 1 of this Article shall, upon the application’s having been endorsed by the State Administration of Taxation, be eligible for a reduced income tax rate of 15%.
(Article 73, the Detailed Rules)
on enterprise income at 24%
Any EFI of a production nature situated in the urban district of the cities which boast a Coastal Economic Open Zone, a Special Economic Zone or an Economic and Technology Development Zone shall be eligible for a reduced income tax rate of 24%.
(Section 2 of Article 7, the Tax Law)
The tax objectives enjoying a 24% rate, as stated in paragraph 2, Article 7 of the Income Law, shall only be limited to income derived from production or business operation within the areas specified in paragraph 2, Article 7 of the Income Law.
(Section 2 of Article 71, the Detailed Rules)
The ‘Coastal Economic Open Zones’ stated in paragraph 2, Article 7 of the Income Law, refers to any coastal city, county, or district sanctioned by the State Council.
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(Article 70, the Detailed Rules)
II. Fixed term tax reductions and exemptions
1. Two year’s exemptions adjoining three year’s 50% reduction
Any EFI of a production nature intended to conduct business in China for at least 10 years shall, from its first profits-making year, be entitled to two year’s income tax exemption adjoining three year’s 50% reduction. However, such exemptions and reductions shall not apply to those EFI engaged in the exploitation of such natural resources as oil, natural gas, rare and precious metals, since tax policies of these lines shall be formulated separately by the State Council. In addition, it is compulsory for those EFIs which have already enjoyed tax exemptions and reductions to spit out the exact amount if their actual operation period is no more than 10 years.
(Section 1 of Article 8, the Tax Law)
The tax incentives specified in paragraph 1, Article 8 of the Tax Law shall not be put on those EFIs engaged in the exploitation of such natural resources as petroleum, natural gas, rare and precious metals, unless and until other related regulations are made by the State Council.
(Article 78, the Detailed Rules)
Any EFI which meet the qualifications of paragraph 1, Article 8 of the Tax Law, which may enjoy tax exemptions or concessions, shall report its line, main products, operation period, etc to the local competent tax authorities for approval, otherwise its tax incentives shall be denied.
(Section 2 of Article 74, the Detailed Rules)
2. Other fixed term tax reductions and exemptions
Any relevant regulation issued by the State Council prior to the effectiveness of this Law will still hold to the extent that the relevant regulation has provided more attractive tax treatment as of a longer period of exemption or reduction for those EFIs which undertake production and construction projects like energy, communications, harbor, docks etc, or has provided such preferential tax treatment as exemptions and reductions for those EFIs engaged in non-production nature projects.
(Section 2 of Article 8, the Tax Law)
‘Any relevant regulation issued by the State Council prior to the effectiveness of this Law’ in paragraph 2, Article 8 of the Tax Law covers the following regulations of tax exemptions and reductions decreed by the State Council:
a. Any Chinese-foreign equity joint ventures undertaking port or dock construction with an operation period exceeding 15 years shall, upon its application having been endorsed by the competent tax authorities at the provincial level, from the first year of its making profits, be exempted from enterprise income tax for five consecutive years adjoining another five years of 50% reduction.
b. Any EFI established in Hainan Special Economic Zone with its operation period no less than 15 years shall, upon its application having been endorsed by Hainan provincial tax authorities, be granted income tax exemption starting from the first profit-making year, for 5 consecutive years adjoining another 5 years of 50% tax reduction, provided that that EFI should fall into the category of undertaking the construction of such infrastructure projects as airports, ports, docks, railways, highways, power stations, coal mines, water conservancy, or in the development and operation of agriculture.
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c. Any EFI established in Pudong New District, Shanghai, with its operation period no less than 15 years shall, upon its application having been endorsed by the Shanghai tax authorities, be granted income tax exemption starting from the first profit-making year, for 5 consecutive years adjoining another 5 years of 50% tax reduction, provided that that EFI should fall into the category of undertaking