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税收优惠政策
2007-9-14    

1.投资经营工农业生产项目企业,从获利年度起,企业所得税地方留成部分实行“五免五减半”,即由地方财政前五年全额返还,后五年减半返还。

2.对符合国家鼓励投资项目进口自用设备,免征进口关税和进口环节增值税;从中国购买生产设备,退还增值税。

 

Preferential Policies on Tax

 

1, The company which invests in and operates the industrial and agricultural production projects shall be exempt from income tax in the first five years from the first profit-making year and shall pay only half tax during the next 5 years.

2, The enterprises are exempted from custom tariff and value added tax for equipment importing for themselves, if the project is encouraged and supported by the government. The added value shall be returned to the company if the equipments are bought in China.