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Foreign investment enterprise tax payment stipulation

Increment duty The increment duty altogether supposes 3 grades of tax rates: - The sale or the import cargo and provide the processing, the repair makes repairs the service, the tax rate is 17%; - The sale or the import grain, the edible vegetable oil, the coal gas, the natural gas, occupy civil cargo and so on coal product, books, newspaper, magazine, the tax rate is 13%; - Exports the cargo, the tax rate is 0, but the State Council has the stipulation in addition being an exception. To is engaged in the cargo production or provides the dutiable service, the year sales volume and is engaged in the cargo wholesale, the retail sales below 1 million Yuan, the year sales volume in 1.8 million Yuan below unit and individual, after the tax affairs institution determined for increment duty small scale taxpayer levying rate is 6%. The foreign investment enterprise exports the product, except the crude oil, the refined oil and the State Council has stipulation in addition outside, the exemption increment duty. Excise tax The excise tax altogether supposes 11 tax items 25 tax rates (tax amount), from lowest 3% to is highest 5%, levies in the production link implementation 从价 fixed rate, yellow wine, the beer, the gasoline, the diesel oil are the specific fixed quantity levies. To the exportation dutiable consumable, the exemption excise tax, the State Council has the stipulation in addition being an exception. Business tax The business tax altogether supposes 9 tax rates, to is highest from lowest 3% (transportation transportation cost) 20% (entertainment industry). The Beijing entertainment industry temporarily presses 10% tax rate to levy. Enterprise income tax To in the Beijing administration area of jurisdiction production foreign investment enterprise, above the management time 10 years, the enterprise income tax reduces according to 24% tax rate levies, from makes a profit the year to enjoy two years exemption enterprise income tax, three years reduce partly levy the enterprise income tax preferential benefit. To invests establishes agricultural, the forestry, the animal husbandry foreign investment enterprise, authorizes by the national tax bureau, reduces after 2 years tax-free 3 years partly levies the expiration, in 10 years, may continue according to the due payment tax amount to reduce drafts 15% - 30% income tax. The establishment in the Beijing economic development zone production foreign investment enterprise, reduces according to 15% tax rate pays the enterprise income tax, and from makes a profit the year, enjoys for 2 years tax-free 3 years to reduce half (namely 7.5%) pays the enterprise income tax the preferential benefit. In the Beijing new technology industry development pilot area recognized for the new technical enterprise, may reduce according to 15% tax rate pays the enterprise income tax, and from receives business license, enjoys for 3 years to exempt from payment the enterprise income tax, 3 years reduce half (namely 7.5%) pay the enterprise income tax the preferential benefit. Is evaluated the technologic-ally advanced enterprise, after the income tax reduces the due, may lengthen for 3 years to reduce partly pays, after but reduces half tax rate to be lower than 10%, should according to 10%. After reduces the enterprise income tax expiration, every same year exported the product output value to achieve enterprise complete product output value 70% above, was allowed to defer to the present tax rate to reduce partly pays the enterprise income tax. The production foreign investment enterprise, belongs to the technology to be crowded, the knowledge-intensive project, the foreign investment above 30 million US dollars, the return on investment time long project, as well as the energy, the transportation, the harbor construction project, the newspaper authorizes by the national tax bureau, may reduce according to 15% tax rate pays the income tax. To the foreign investment enterprise's foreign investor, the obtained profit will carry on the direct capital in our country to invest again, the deadline many in 5 years, might return the re-invested portion already natrium obtained tax money 40%, foreign investor direct obtained profit will invest the technologic-ally advanced enterprise, export-oriented production enterprise again, the deadline many in 5 years, might return completely the re-invested portion already the income tax tax money which will pay. The new technical enterprise, the technologic-ally advanced enterprise and export-oriented production enterprise exempt the local extra tax, to the production foreign investment enterprise, the management time in 10 year above, from makes a profit the year 5 years to exempt the local extra tax, 5 years reduce partly levy the local extra tax. Land increment duty The land increment duty implements 4 levels of progressive tax rate:     * The increment volume has not surpassed the deduction project amount 50% part, the tax rate is 30%;     * The increment volume surpasses the deduction project amount 50%, has not surpassed the deduction project amount 100% part, the tax rate is 40%;     * The increment volume surpasses the deduction project amount 100%, has not surpassed the deduction project amount 200% part, the tax rate is 50%;     * The increment volume surpasses the deduction project amount 200% part, the tax rate is 60%. After the land increment duty taxpayer transfers the income abatement stipulation deduction project amount remaining sum which the real estate obtains, is the increment volume. Deduction project: Obtains amount which the land employment right pays; Development land cost expense; Newly built room and necessary facility cost, expense, or old room and building appraisal price; With transfer real estate related tax money; Ministry of Finance stipulated other deduction projects. When computation land increment duty, with in the property development project related sale expense, the financial expense, the overhead charge as well as the financial expense interest disbursement, every can let the real estate project computation share and provide the financial organ proof outside, may not be higher than the commercial bank similar same time to loan the interest which the interest rate pays according to the facts to deduct, other property development expenses should according to real estate sum of cost 5% proportion computation deduction amount. Every cannot let the real estate project computation share the interest disbursement and provide the financial organ proof, property development expense according to real estate sum of cost 10% proportion computation deduction amount. Property tax The real estate owner, receives the standard (when is unable determination, is real estate agent and uses person) is the taxpayer. To the foreign investment enterprise and the foreign personnel's real estate, according to the real estate original value, by year levying rate 1.2%, divides the quarter to levy the property tax and to give according to the due payment property tax tax amount reduces drafts 30% preferential benefit. Stamp duty The dutiable certificate includes: - The buying and selling, the processing contracts, the construction projects contract, the property rents, the goods traffic, stores in a storehouse the storage, the loan, the property insurance, the technical contract or has the contract archery target certificate; - The property right transfers according to, business book, the right, the permit illuminates; After Ministry of Finance determined levies other certificates. Vehicle ship use fee of permit By vehicle ship use artificial taxpayer. Tax rate: The ship and the truck draft according to the tonnage idea. The passenger train the seat calculates the card according to Che Zhonghuo.     * Truck: Every year each ton 48 Yuan     * Carries the person automobile: Is different according to the seating capacity, each every year 120 Yuan - 163 Yuan     * Motorcyle: Each every year 20 Yuan - 48 Yuan     * Non-motor vehicle: Each every year 4 Yuan - 30 Yuan Personal income tax Lives within the boundaries of our country does not fill 1 year individual, obtains obtained from China, legally pays the personal income tax. Lives the full 1 year within the boundaries of our country, but has not surpassed 5 years individual, and beyond the border obtains obtained from China legally pays the personal income tax. Lives the full 5 years within the boundaries of our country, must originate from the 6th year on it beyond the border China completely obtained pays the personal income tax. Due payment income tax scope:     * Wages, salary obtained;     * Personal service compensation obtained;     * Charter working cost obtained;     * Interest, dividend, dividend obtained;     * The property rents obtained;     * Cession of property obtained;     * Determines the taxation obtained after Ministry of Finance other. Works the foreign personnel within the boundaries of China which, provides the service, the continuous integration lives in l male experience year within the boundaries of China does not surpass 90 day (to have tax revenue to reach an agreement country for does not surpass 183 day), from China the employer obtains the wages, the salary obtained, exempts the personal income tax. Personal income tax tax rate: Implements 8 levels of ultra progressive increases tax rates to levy, from the month income volume abatement expense 4,000 Yuan after remaining sum, is should pay taxes the obtained volume. Should pay taxes obtained volume how many according to the entire month, tax rate from 5% - 45%. Personal service compensation obtained, charter working cost, interest, dividend, dividend obtained, the property rents obtained, cession of property obtained and other obtained, is suitable 20% proportional tax rate to levy. Customs duty     * Import: Got up from April 1, 1996, imported the equipment and the raw material to the new authorized establishment foreign investment enterprise total investment in, all the tariff levied customs duty and the import link tax. March 31, before 1996 legally authorized the establishment the foreign investment enterprise in the stipulation permission period (the total investment in 30 million US dollar above project before December 31, 1997; The total investment in 30 million US dollar below project before December 31, 1996) according to the stipulation in the total investment as well as the investment import cargo which supplemented by the authorization, was allowed to enjoy the tax-free preferential benefit, to surpassed the total investment import the cargo, should according to regulations levy taxes. Still could not carry out in the stipulation permission period, handed in the application through Ministry of Foreign Trade and Economic Cooperation, authorized by the State Council to be possible to lengthen the permission period.     * Exportation: The foreign investment enterprise exports from produces the product, the export commodity or the country besides the limit has the stipulation in addition, exemption exportation customs duty.     * Bonded: In order to fulfill the product to export the raw material, the fuel, the parts, the spare part, the primary device which the contract must import, necessary, the supplementary material and the packing material, carries on supervising and managing by the customs according to the bonded goods. Trackback(0) TrackBack URI for this entry Comments (0) Subscribe to this comment's feed Show/Hide comments Write comment Show/Hide comment form Name Email Website Title Comment Write the displayed characters Add Comment Copyright 2007. 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