For self-produced goods exported by productive foreign-invested enterprises for self-operation or entrusted export, the tax management method of "exemption, offset and refund" of value-added tax shall be implemented.

Tax-free: refers to the exemption from value-added tax on the export link of the enterprise.

Tax credit: refers to the refundable input tax contained in raw materials, parts, fuel, power, etc. used by production enterprises to export self-produced goods, which can offset the tax payable on domestically sold goods.

Tax rebate: It means that when the amount of input tax that should be deducted by a production enterprise for exporting self-produced goods in the current period is greater than the amount of tax payable, the undeducted portion will be refunded. 1. Tax rebate preferential treatment for purchasing domestic equipment

When the capital invested by foreign investors reaches more than 25% (inclusive) of the capital invested by all parties to the enterprise, the foreign-invested enterprise shall purchase within the total investment. Domestic equipment, if this type of equipment falls within the scope of the tax-free catalog, the value-added tax paid on the domestic equipment can be fully refunded. [(Guo Shui Fa (1999) No. 171)]

2. "Production-based" tax incentives for using domestically produced steel

Foreign-invested enterprises purchase steel products produced by various steel companies for processing If the products are exported, they are regarded as "processed with imported materials" and enjoy the tax policy of "exemption, credit and refund". [(Guoshuifa (1999) No. 68)]

3. According to the tax law, foreign-invested enterprises are exempt from the following taxes

(1) Fixed asset investment direction adjustment tax;

(2) Urban maintenance and construction tax;

(3) Education surcharge.

4. The following four categories of products exported by manufacturing enterprises can be treated as tax rebates as self-produced products.

(1) If the exported products of a manufacturing enterprise meet the following conditions, they can be treated as self-produced goods for tax refund.

a The products produced by our company have the same name and performance;

b Use the registered trademark of our company or the trademark provided to our company by foreign investors

c Export to Foreign businessmen who import their own products.

(2) Conditions for the export of products purchased by a manufacturing enterprise that are matched with the products produced by the enterprise. If exported to a foreign businessman who imports the enterprise's own products, if one of the following conditions is met, it can be regarded as the same as the self-produced products. Apply for tax refund on manufactured goods.

a Tools, parts, and accessories used for repairing the self-produced products exported by the enterprise;

b Without being processed or assembled by the enterprise, they can be directly used with the enterprise after export. Products are combined into complete sets of products.

(3) If the following conditions are met at the same time, the tax authority in charge of export tax rebates can be recognized as a group member, and the group company (or main factory, the same below) acquires the member enterprise (or branch factory, the same below) Products produced can be treated as tax refunds (exemptions) as self-produced products.

a Enterprises that are members of the group company approved by the competent government departments at or above the county level, or production enterprises controlled by the group company;

b Group companies and their member enterprises all implement the production enterprise Financial accounting system;

c Group companies must submit certification materials of relevant member companies to the tax authorities in charge of export tax rebates.

(4) Products entrusted by manufacturing enterprises to process and recover products that meet the following conditions can be treated as self-produced products for tax refund.

a must have the same name and performance as the products produced by the company, or be products that are used for products produced by the company and then entrusted with deep processing and recovery;

b exported to the importing company itself Foreign investors who produce products;

c The consignor implements the financial accounting system of the production enterprise;

d The consignor and the trustee must sign an entrusted processing agreement. The main raw materials must be provided by the client. The trustee does not advance funds, but only charges processing fees and issues special value-added tax invoices for the processing fees (including auxiliary materials advanced on behalf of the company). 1. For productive foreign-invested enterprises, according to the policies of Pudong New Area, their corporate income tax is levied at a reduced rate of 15%, and their local income tax is exempted. "Shanghai Foreign Investment Commission Office (95) No. 1083".

Foreign enterprises have not established institutions or places in China, but have obtained profits, interest, rents, royalties and other income from sources in China, or have established institutions or places but the above-mentioned income If there is no actual connection with its institution or place, a withholding income tax of 20% will be levied. The above-mentioned income derived from Nanhui area is taxed at a reduced tax rate of 10%.

2. For productive foreign-invested enterprises with an operating period of more than 10 years, starting from the year when they start to make profits, they are exempt from corporate income tax in the first and second years, and from the third to fifth years. Corporate income tax will be halved. "Implementation Rules of the Income Tax Law" For foreign-invested enterprises determined to be productive and concurrently engaged in non-productive businesses, if their productive operating income exceeds 50% of the total business income in the current year, within the tax exemption period, they can also enjoy the tax exemption upon approval in the current year. Tax exemptions or reductions for the current year. "Shanghai Shuiwai (1994) No. 111"

3. For foreign-invested product export enterprises, after the expiration of the exemption or reduction of corporate income tax in accordance with the tax law (referring to the operation period of more than 10 years), Starting from the profit-making year, corporate income tax is exempted in the first and second years, and corporate income tax is halved in the third to fifth years). If the output value of export products in the current year reaches more than 70% of the output value of the enterprise's products in that year, it can be taxed according to the tax law. Corporate income tax will continue to be halved from the prescribed tax rate and local income tax will be exempted. If the halved tax rate is lower than 10%, the corporate income tax will be levied at the rate of 10%.

4. For advanced technology enterprises with foreign investment, after the expiration of the period of exemption or reduction of corporate income tax in accordance with the tax law (referring to the operation period of more than 10 years, starting from the end of the year when profits begin, the first year and Exemption from corporate income tax in the second year and halved corporate income tax from the third to fifth years) If the enterprise is still an advanced technology enterprise, it can be levied corporate income tax at a halved rate for an extended period of three years at the tax rate stipulated in the tax law. If the tax rate after halving is less than 10%, tax will be calculated at a tax rate of 10%. "Implementation Rules of the Income Tax Law"

5. If a foreign-invested enterprise is still designated as an "advanced technology enterprise" and a "product export enterprise" at the same time, the enterprise can choose one of the types to enjoy preferential tax policies in accordance with regulations. If the selected type fails the year-end assessment, upon application by the enterprise and approval by the tax authorities, it may be allowed to change to another type that has passed the assessment and enjoy corresponding tax benefits.

6. Foreign investors of foreign-invested enterprises shall directly reinvest the profits obtained from the enterprise into the enterprise to increase the registered capital, or use it as capital investment to start other foreign-invested enterprises, with an operating period of not less than 5 years. year, upon application by the investor and approval by the tax authorities, 40% of the corporate income tax paid on the reinvested portion can be refunded. If a foreign investor directly reinvests in establishing or expanding a product export enterprise or an advanced technology enterprise with an operating period of not less than 5 years, upon application by the investor and approval by the tax authorities, all corporate income tax paid on the reinvested portion will be refunded. "Implementation Rules of the Income Tax Law"

7. Annual losses incurred by foreign-invested enterprises and institutions and sites established by foreign enterprises in China to engage in production and operation can be made up with the income of the next tax year. If the annual income is insufficient to make up for it, it can be made up year by year for five consecutive years. "Implementation Rules of the Income Tax Law"

8. Foreign-invested enterprises and institutions and sites established by foreign enterprises to engage in production and operation in China carry out technology development. If the technology development expenses incurred in the current year actually increase by more than 10% (inclusive) compared with the previous year, upon review and approval by the tax authorities, 50% of the actual amount of technology development expenses incurred in the current year is allowed to be deducted from the taxable income tax for the current year. , "Guo Shui Fa (1999) No. 173"

9. For all foreign-invested enterprises established in my country, domestic equipment purchased within the total investment shall comply with the "Notice of the State Council on Adjusting Tax Policies for Imported Equipment" " (Guofa [1997] No. 37) "Foreign Investment Industry Guidance Catalog" encourages and restricts Category B investment projects, except for those stipulated in Guofa [1997] No. 37, "Foreign-invested projects are not exempt from duty-free imports. In addition to the "Commodity Catalog", 40% of its investment in purchasing domestic equipment can be deducted from the increased corporate income tax in the year of purchasing the equipment compared with the previous year. "Caishuizi (2000) No. 49"

10. Foreign-invested enterprises engaged in encouraged projects in the "Guidance Catalog of Foreign Investment Industries" approved by the State Council, and those that meet one of the following conditions, their investment Income derived from additional investment projects outside the original contract can be calculated separately and enjoy regular corporate income tax reductions and exemptions:

(1) If the additional registered capital formed by the additional investment reaches or exceeds US$60 million;< /p>

(2) The amount of new registered capital formed by additional investment reaches or exceeds US$15 million, and reaches or exceeds 50% of the enterprise’s original registered capital.

The above tax incentives must be applied by the enterprise and submitted to the provincial tax authorities for approval before implementation. Each provincial-level tax authority shall report the approval status to the Ministry of Finance and the State Administration of Taxation for filing. "Finance and Taxation [2000] No. 056" 1. Additional deduction expenses. According to the tax law, for foreigners who earn wages and salaries from working in foreign-invested enterprises and foreign enterprises, when calculating personal income tax, on the basis of a monthly deduction of 800 yuan, a surcharge of 3,200 yuan will be deducted. . Overseas Chinese and compatriots from Hong Kong, Macao and Taiwan shall apply for the above-mentioned fee reduction standards. "Implementing Rules of the Tax Law"

2. The following income is temporarily exempt from personal income tax.

(1) Housing subsidies, food subsidies, relocation expenses, and laundry expenses received by foreign individuals in the form of cash or actual reimbursement.

(2) Domestic and overseas business trips subsidies obtained by foreign individuals according to reasonable standards.

(3) Reasonable portions of family visit expenses, language training expenses, children’s education expenses, etc. obtained by foreigners.

(4) Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises. "Guo Shui Fa (1997) No. 054"

See the table for personal income tax rates (use of wages and salary income) Grade annual payment amount (RMB) * Tax rate % 1 Not more than 500 yuan 5 2 More than The portion exceeding 500 yuan to 2,000 yuan 10 3 The portion exceeding 2,000 yuan to 5,000 yuan 15 4 The portion exceeding 5,000 yuan to 20,000 yuan 20 5 The portion exceeding 20,000 yuan to 40,000 yuan 25 6 The portion exceeding 40,000 yuan to 60,000 yuan 30 7 Over The portion exceeding 60,000 yuan to 80,000 yuan 35 8 The portion exceeding 80,000 yuan to 100,000 yuan 40 9 The portion exceeding 100,000 yuan 45