(企业所得税实施细则)CIT Implication Rule摘要.ppt

U:\Admin\975\SCI ADMIN ONLY\Graphics\Templates\New TS template\TS Graphics-kit.ppt Index Part One China CIT Unification Part One: China CIT Unification Part One: China CIT Unification Expansion “Encouraged” hi-tech enterprise will be eligible for a reduced income tax rate of 15%, irrespective of the location of such enterprises in China. Currently, only those hi-tech enterprises located in hi-tech industry development zone are covered by such preferential policies; More tax incentives will be granted to start-up companies, and enterprises investing in environmental protection, energy and water savings. Existing preferential tax policies for investments in infrastructure facilities will be retained; Retaining Existing preferential tax policies for agricultures, forestry, animal husbandry and fishery industries will be retained; Replacement Existing tax incentives available to those qualifying enterprises which employ laid-off or handicapped workers, (After changing: additional 100% salary of handicapped workers could be super deducted as expenses.) Part One: China CIT Unification Tax Rates For the enterprises who enjoyed 15% tax rate, tax rate will be raised per “3%, 2%, 2%, 2% and 1%” in five years. (From 2008 to 2012); For the enterprises who enjoyed 24% tax rate, tax rate will be reached to 25% directly in FY2008; Enterprises that Already Enjoy Tax Incentives or Not Enjoyed For production FIEs which have not fully utilized their five-year tax holiday (i.e. two-year exemption and three-year 50% reduction of the applicable tax rate), they will be allowed to continue to receive such a tax holiday during the five-year grand-fathering period. For those FIEs which have not yet embarked on their tax holiday, the holiday will be deemed to have commenced from the effective date of the new law. Part One: China CIT Unification Part Two Implementation Rule of EIT FEIT vs. New Rule 特殊行业如手机行业比例可适当提高。 Article 27= 第三条第三款 = 非居民企业在中