企业所得税实施细则)CIT Implication Rul.ppt

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2025-01-08 发布于四川
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企业所得税实施细则)CIT Implication Rul.ppt

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126543ExpensesDeductionGrandfatheringRuleResidenceConceptTaxRateTaxIncentivesPartOne:ChinaCITUnification123456logoMainChanges—TaxRateItemTaxrateApplicableEnterprisesStandardRate25%MostenterprisesReducedRate20%Smallandthin-profitenterprisesWithholdingIncomeTax(“WHT”)20%(Reducedto10%)Incomesderivedfromprofits,interest,rentals,royaltiesandotherincomesfromsourcesinChina.IllustrationforsmallandthinprofitenterpriseTaxrate20%RecognitioncriteriaFormanufacturingenterprisesTotalassetsRMB30MillionTotalemployees100personsTaxableincomeRMB300,000Fornon-manufacturingenterprisesTotalassetsRMB10MillionTotalemployees80personsTaxableincomeRMB300,000*TaxRateforHigh-techEnterpriseTaxrate15%RecognitionCriteriaEnterpriseswhichsatisfiesthehigh-techrecognitioncriteriaarewhosewhohaveitsownintellectualpropertyandsatisfiesfollowingcriteria(nospecificpercentage):PercentageofRDexpensesoftotalsalesrevenue.Percentageofsalesrevenuegeneratesfromhigh-techproductssalesandtechnologicalsalesoftotalrevenue.PercentageofemployeeswhohavequalificationsabovediplomaoftotalDefinitionHigh-techProductsHigh-techIndustry“KeyHigh-techIndustriessupportedbyNations”whichwouldbeissuedbyStateCouncil.TaxIncentiveforNon-residententerprisesTaxincentive10%Non-residententerprisesgenerateincomeasArticle27definesandcorporateincometaxrateisreducedto10%.Taxincentive“Exempted”InterestincomederivedfromloanstoChinaGovernment,bankswithinChinaandresidententerpriseslentbyinternationalfinanceorganizations;InterestincomederivedwithinChinaonloansorbondswithpreferentialinterestratebyforeignbanks;Dividendsoninvestmentinhigh-techindustryfornon-residententerprisewithoutestablishmentorplacesinChinaE