Article 9 people ' s governments of provinces , autonomous regions and municipalities directly under the central government may , in light of the actual conditions , decide on the local income tax exemption or reduction for the sectors and items on which the foreign investment is encouraged 第九條對(duì)鼓勵(lì)外商投資的行業(yè)、項(xiàng)目,省、自治區(qū)、直轄市人民政府可以根據(jù)實(shí)際情況決定免征、減征地方所得稅。
Export - oriented enterprises invested in and operated by foreign businesses for which in any year the output value of all export products amounts to 70 % or more of the output value of the products of the enterprise for that year may pay enterprise income tax at the tax rate specified in the tax law reduced by one half after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the tax law 七)外商投資舉辦的產(chǎn)品出口企業(yè),在依照稅法規(guī)定兔征、減征企業(yè)所得稅期滿后,凡當(dāng)年出口產(chǎn)品產(chǎn)值達(dá)到當(dāng)年企業(yè)產(chǎn)品產(chǎn)值百分之七十以上的,可以按照稅法規(guī)定的稅率減半征收企業(yè)所得稅。
Income tax exemption can be applied for in purchasing domestically made equipment by commercial networks in the course of new constructions , expansions and renovations ; income taxes of chain enterprises can be paid by the headquarters uniformly ; and water conservancy construction fund can be deducted or exempted if there are real difficulties 商業(yè)網(wǎng)點(diǎn)新建、擴(kuò)建、改建過程中購買國產(chǎn)設(shè)備的可申請(qǐng)抵免所得稅;連鎖企業(yè)可由總部統(tǒng)一交納所得稅;確實(shí)有困難的可減免水利建設(shè)資金。
Advanced technology enterprises invested in and operated by foreign businesses which remain advanced technology enterprises after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the tax law may continue to pay for an additional three years enterprise income tax at the tax rate specified in the tax law reduced by one half 八)外商投資舉辦的先進(jìn)技術(shù)企業(yè),依照稅法規(guī)定免征、減征企業(yè)所得稅期滿后仍為先進(jìn)技術(shù)企業(yè)的,可以按照稅法規(guī)定的稅率延長三年減半征收企業(yè)所得稅。
The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the enterprise income tax exemption benefit of tax treaties in accordance with circular for strengthening the tax and foreign exchange administrations on shipping income of foreign enterprises issued by the state administration of taxation and the state administration offoreign exchange 一、本表適用于按照《國家稅務(wù)總局、國家外匯管理局關(guān)于加強(qiáng)外國公司船舶運(yùn)輸收入稅收管理及國際海運(yùn)業(yè)對(duì)外支付管理的通知》的規(guī)定,外國公司以船舶經(jīng)營國際運(yùn)輸從中國取得所得申請(qǐng)享受協(xié)定免征所得稅待遇時(shí)填報(bào)。