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Located in the northeast of Zhejiang province, Jiaxing city is the hinterland of Hang-Jia-Hu Plain in the Yangtze River Delta. It is between latitude 30°21'and 30°2'north, and longitude between 120°18'and 121°16'east, facing the sea in the east ,leaning on the Qiantang River in the south, bearing on the Tai lake in the north, and connecting with the Tianmu Mountain in the west. The Gran...
Investment Policy
Date :2013-07-26    Writer:

Enterprise Income Tax 

It is stipulated by the state that foreign-funded enterprises shall be levied by 30% on enterprise income tax. For manufacturing foreign-funded enterprise located in Jiaxing, 24% is levied on enterprise income tax and it is exempted from enterprise income tax from the first two profit-making years commencing from the first profit-making year and is levied by half during the following three profit-making years. In case the value of the exported products of a foreign-funded enterprise exceeds 70% of the current years total output value, it can continuously be levied by half on enterprise income tax though the abovesaid tax-levying favorable period has been eaten up.

 

Tax Rebate for Reinvestment 

In case a foreign-funded enterprise has its after-tax profits reinvested to establish a new foreign-funded enterprise lasting an operation term no less than 5 years, except that 40% of the paid enterprise income tax that is levide on the reinvested profits can be returned, another 30% of the paid enterprise income tax will be repaid by the local financial authority. In case the newly established foreign-funded enterprise(no less than 5 years’ operation term) is ratified as being technically advanced or the value of its exported goods exceeding 70% of the current year’s total output value, the enterprise income tax that levied on the reinvested profits will be totally returned.

 

Income Remitting Tax 

In case a foreign-funded enterprise has its after-tax profit remitted abroad, it is exempted from income tax levied on remittance.

 

Pre-Levied Income Tax 

In case a foreign investor who doesn’t establish an organization in China while he or she still gains incomes from dividend, interest, rent, franchise or other items, he or she will be pre-levied on income tax by a reduced rate of 10% except those legally stipulated as free of income tax.

 

Duty-Free for Imported Equipment 

In case a foreign-funded enterprise that is encouraged by the state to develop imports self-use equipment, it will be exempted from duties and value added tax. Foreign-funded enterprises whose business scope falls into the Encouragement Industry Catalogue stipulated by the state, or foreign-funded R&D centers, or foreign-funded technically advanced enterprises or foreign-funded enterprises whose exported goods exceeding 70% of the current  year’s total output value, they will be exempted from duties and value added tax when they import self-use equipment and supporting parts,  auxiliaries and relative technology that the local enterprises can’t produce or supply or the local products’ performance can not meet their requirement.