<0>IndexPartOneChinaCITUnificationPartThreeImplementationRuleofEIT&<1>PartOneChinaCITUnification<2>PartOne:ChinaCITUnification5ExpensesDeduction4GrandfatheringRule312ResidenceConceptTaxRateTaxIncentives<3>eForeignenterprisesestablishedoutsideChinabutitseffectivemanagementisbasedinChinaNon-ChinataxresidentEnterprisesestablishedoutsideChinaTaxonChina-e<4>ExampleHelpYoutoUnderstandtheDefinition<5>ederivedfromChinaPE,ederivedfromoutsideChinaExemptionPaytaxasresidence<6>5ExpensesDeduction4GrandfatheringRule312ResidenceConceptTaxRateTaxIncentivesPartOne:ChinaCITUnification<7>MainChanges—TaxRateItemTaxrateApplicableEnterprisesStandardRate25%MostenterprisesReducedRate20%Smallandthin-eTax(“WHT”)20%(Reducedto10%)esderivedfromprofits,interest,rentals,esfromsourcesinChina.<8>IllustrationforsmallandthinprofitenterpriseTaxrate20%RecognitioncriteriaFormanufacturingenterprisesTotalassets<RMB30MillionTotalemployees<e<RMB300,000Fornon-manufacturingenterprisesTotalassets<RMB10MillionTotalemployees<e<RMB300,000<9>TaxRateforHigh-techEnterpriseTaxrate15%RecognitionCriteriaEnterpriseswhichsatisfiesthehigh-techrecognitioncriteriaarewhosewhohaveitsownintellectualpropertyandsatisfiesfollowingcriteria(nospecificpercentage):PercentageofR&--techProductsHigh-techIndustry“KeyHigh-techIndustriessupportedbyNations”whichwouldbeissuedbyStateCouncil.
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