{"id":5037,"date":"2021-11-22T17:40:11","date_gmt":"2021-11-22T17:40:11","guid":{"rendered":"https:\/\/www.elitestage.cn\/?p=5037"},"modified":"2023-03-29T11:28:33","modified_gmt":"2023-03-29T11:28:33","slug":"chinas-tax-incentives-an-overview-of-key-schemes","status":"publish","type":"post","link":"https:\/\/www.elitestage.cn\/zh\/chinas-tax-incentives-an-overview-of-key-schemes\/","title":{"rendered":"\u200b\u201c\u4e2a\u72ec\u907f\u7a0e\u201d\u8981\u4e09\u601d\uff1a\u7f51\u7ea2\u5973\u4e3b\u64ad\u96ea\u68a8\u3001\u6797\u73ca\u73ca\u9003\u7a0e\u88ab\u7f5a\u6570\u5343\u4e07\uff01"},"content":{"rendered":"<section>\n<section><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-5039\" src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1.jpg 1080w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1-300x167.jpg 300w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1-1024x569.jpg 1024w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1-768x427.jpg 768w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1-16x9.jpg 16w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1-80x44.jpg 80w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1-620x344.jpg 620w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1-460x256.jpg 460w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w1-365x203.jpg 365w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\u672c\u5468\uff0c\u6dd8\u5b9d\u5934\u90e8\u5973\u4e3b\u64ad\u96ea\u68a8\u3001\u6797\u73ca\u73ca\u88ab\u7a0e\u52a1\u5c40\u8ffd\u7f34\u7a0e\u6b3e\u3001\u52a0\u6536\u6ede\u7eb3\u91d1\u5e76\u62df\u59041\u500d\u7f5a\u6b3e\u5171\u8ba16555.31\u4e07\u5143\uff0c\u5bf9\u6797\u73ca\u73ca\u8ffd\u7f34\u7a0e\u6b3e\u3001\u52a0\u6536\u6ede\u7eb3\u91d1\u5e76\u62df\u59041\u500d\u7f5a\u6b3e\u5171\u8ba12767.25\u4e07\u5143\u7684\u65b0\u95fb\u6210\u4e3a\u5404\u5927\u5a92\u4f53\u7684\u5934\u7248\u5934\u6761\u3002\n<\/br><\/br>\n\u5c0f\u70c1\u540c\u5927\u5bb6\u4e00\u8d77\u5403\u74dc\u7684\u540c\u65f6\uff0c\u66f4\u60f3\u4ece\u7a0e\u52a1\u7684\u89d2\u5ea6\u7ed9\u5927\u5bb6\u4e00\u4e9b\u63d0\u9192\u3002<\/p>\n<p>&nbsp;<\/p>\n<\/section>\n<p><strong><h4><b>\u201c\u4e2a\u72ec\u201d\u7a0e\u7b79\u201c\u53cc\u5203\u5251\u201d\n\u52b3\u52a1\u62a5\u916c\u4e0d\u5f97\u975e\u6cd5\u53d8\u4e3a\u7ecf\u8425\u6240\u5f97<\/b><\/h4><\/strong><\/p>\n<section>There are\u00a0<strong>multiple forms<\/strong>\u00a0of tax incentives available to businesses in China, such as\u00a0<strong>tax exemptions, tax reductions, lower tax rates, tax refunds or rebates, tax credits, etc.<\/strong>\u00a0<img src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w2-1.jpg\" alt=\"\" loading=\"lazy\" \/>&nbsp;<\/p>\n<\/section>\n<section>\n<section>\n<section>\n<section><strong>Based on the type of tax<\/strong><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\u6731\u5bb8\u6167\uff08\u5fae\u535aID\uff1a\u96ea\u68a8\uff09\u57282019\u5e74\u81f32020\u5e74\u671f\u95f4\uff0c\u901a\u8fc7\u8bbe\u7acb\u5317\u6d77\u5bb8\u6c50\u8425\u9500\u7b56\u5212\u4e2d\u5fc3\u3001\u5317\u6d77\u745e\u5bb8\u8425\u9500\u7b56\u5212\u4e2d\u5fc3\u3001\u4e0a\u6d77\u8c46\u6893\u9ebb\u8425\u9500\u7b56\u5212\u4e2d\u5fc3\u3001\u4e0a\u6d77\u7687\u6851\u8425\u9500\u7b56\u5212\u4e2d\u5fc3\u3001\u5b9c\u6625\u5e02\u5b9c\u9633\u65b0\u533a\u8c46\u6893\u9ebb\u8425\u9500\u670d\u52a1\u4e2d\u5fc3\u3001\u5b9c\u6625\u5e02\u5b9c\u9633\u65b0\u533a\u9ec4\u6851\u8425\u9500\u670d\u52a1\u4e2d\u5fc3\u7b49\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\uff0c\u865a\u6784\u4e1a\u52a1\u628a\u4ece\u6709\u5173\u4f01\u4e1a\u53d6\u5f97\u7684\u4e2a\u4eba\u5de5\u8d44\u85aa\u91d1\u548c\u52b3\u52a1\u62a5\u916c\u6240\u5f978445.61\u4e07\u5143\uff0c\u8f6c\u6362\u4e3a\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\u7684\u7ecf\u8425\u6240\u5f97\uff0c\u5077\u9003\u4e2a\u4eba\u6240\u5f97\u7a0e3036.95\u4e07\u5143\u3002\u00a0<strong>18 different types of taxes<\/strong>\u00a0for individuals and businesses, some of whom are eligible for more incentives than others on tax obligations like corporate income tax (<strong>CIT<\/strong>), value-added tax (<strong>3\n\n\u589e\u503c\u7a0e<\/strong>), and individual income tax (<strong>IIT<\/strong>).<\/section>\n<p>\u6797\u73ca\u73ca\uff08\u5fae\u535aID\uff1a\u6797\u73ca\u73ca\uff09\u57282019\u5e74\u81f32020\u5e74\u671f\u95f4\uff0c\u901a\u8fc7\u8bbe\u7acb\u5317\u6d77\u7075\u73ca\u8425\u9500\u7b56\u5212\u4e2d\u5fc3\u3001\u5317\u6d77\u73ca\u59ae\u8425\u9500\u7b56\u5212\u4e2d\u5fc3\u3001\u5b9c\u6625\u5e02\u5b9c\u9633\u65b0\u533a\u7389\u73ca\u4f01\u4e1a\u7ba1\u7406\u4e2d\u5fc3\u3001\u5b9c\u6625\u5e02\u5b9c\u9633\u65b0\u533a\u84dd\u73ca\u8425\u9500\u670d\u52a1\u4e2d\u5fc3\u7b49\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\uff0c\u865a\u6784\u4e1a\u52a1\u628a\u4ece\u6709\u5173\u4f01\u4e1a\u53d6\u5f97\u7684\u4e2a\u4eba\u5de5\u8d44\u85aa\u91d1\u548c\u52b3\u52a1\u62a5\u916c\u6240\u5f974199.5\u4e07\u5143\uff0c\u8f6c\u6362\u4e3a\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\u7684\u7ecf\u8425\u6240\u5f97\uff0c\u5077\u9003\u4e2a\u4eba\u6240\u5f97\u7a0e1311.94\u4e07\u5143\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-5038\" src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG.jpg\" alt=\"\" width=\"868\" height=\"626\" srcset=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG.jpg 900w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-300x2.jpg 300w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-768x4.jpg 768w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-16x1.jpg 16w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-750x5.jpg 750w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-80x1.jpg 80w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-620x3.jpg 620w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-460x3.jpg 460w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-365x2.jpg 365w\" sizes=\"(max-width: 868px) 100vw, 868px\" loading=\"lazy\" \/><\/p>\n<p>\u6839\u636e\u7a0e\u52a1\u5c40\u6240\u516c\u793a\u7684\u8fdd\u6cd5\u4e8b\u5b9e\uff0c\u6211\u4eec\u770b\u5230\u6b64\u6b21\u8fd9\u4e8c\u4eba\u88ab\u67e5\uff0c\u7686\u901a\u8fc7\u5c06\u4e2a\u4eba\u52b3\u52a1\u62a5\u916c\u901a\u8fc7\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\u8f6c\u6362\u4e3a\u7ecf\u8425\u6240\u5f97\u4ee5\u5b9e\u73b0\u9003\u7a0e\u3001\u907f\u7a0e\u7684\u76ee\u7684\u3002\u00a0<em>Catalogue for Administration of Preferential CIT Policies<\/em>\u00a0released by the State Taxation Administration (STA) in 2018, there are in total 69 different CIT incentives that are available to enterprises.<\/p>\n<p><\/br><h4><b>\u4e3a\u4f55\u8981\u7528\u201c\u4e2a\u72ec\u4f01\u4e1a\u201d\u907f\u7a0e\uff1f<\/b><\/h4>\u00a0<strong>CIT exemption<\/strong>\u00a0on a certain type of incomes, such as dividends, bonuses, and other equity investment income between qualified resident enterprises;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-5040\" src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG.jpg\" alt=\"\" width=\"1080\" height=\"713\" srcset=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG.jpg 900w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-300x2.jpg 300w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-768x4.jpg 768w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-16x1.jpg 16w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-750x5.jpg 750w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-80x1.jpg 80w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-620x3.jpg 620w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-460x3.jpg 460w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-365x2.jpg 365w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" loading=\"lazy\" \/><\/p>\n<p><p style=\"margin-top: -50px\">\u56e0\u4e3a\uff0c\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\u548c\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u7a0e\u7387\u76f8\u5dee\u5f88\u5927\u3002\u5982\u4e0b\u8868\uff1a<\/p><\/p>\n<p><img src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w3-1.jpg\" alt=\"\" loading=\"lazy\">\u00a0<strong>25 percent<\/strong>\u4e2a\u4eba\u72ec\u8d44\u4e0e\u6838\u5b9a\u5f81\u6536\uff0c\u5f80\u5f80\u662f\u5f88\u591a\u5730\u65b9\u653f\u5e9c\u5438\u5f15\u6295\u8d44\u7684\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\uff0c\u4e00\u822c\u4f01\u4e1a\u5408\u7406\u9002\u5f53\u5229\u7528\uff0c\u786e\u5b9e\u53ef\u4ee5\u6709\u6548\u907f\u7a0e\u3002\n<\/br><\/br>\n\u4ece\u4e0b\u8868\u7684\u5177\u4f53\u5206\u6790\u53ef\u4ee5\u770b\u51fa\uff0c\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\u6838\u5b9a\u7a0e\u7387\u4e0b\u7684\u7efc\u5408\u4e2a\u4eba\u751f\u4ea7\u7ecf\u8425\u6240\u5f97\u7a0e\u7a0e\u7387\u57280.5%-3.5%\u3002<\/p>\n<p>&nbsp;<\/p>\n<\/section>\n<section>\n<section>\n<section>\n<section><strong><img src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/w4-1.jpg\" alt=\"\" loading=\"lazy\" \/><\/strong><\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section><\/section>\n<section>\u76f4\u89c2\u5730\u8bf4\uff0c\u6731\u5bb8\u6167\u5e94\u7a0e\u91d1\u989d8445.61\u4e07\u5143\uff0c\u901a\u8fc7\u4e2a\u72ec\u4f01\u4e1a\u5077\u9003\u4e2a\u4eba\u6240\u5f97\u7a0e3036.95\u4e07\u5143\uff0c\u9003\u7a0e\u7387\u4e3a36%\uff01\u4e5f\u5c31\u662f\u8bf4\uff0c\u6731\u5bb8\u6167\u91c7\u7528\u4e2a\u72ec\u9003\u7a0e\uff0c\u5c11\u7f34\u4e8636%\u7684\u7a0e\u8d1f\uff01\u8fd9\u5c31\u662f\u4e1a\u754c\u5e38\u7528\u4e2a\u72ec\u4f01\u4e1a\u907f\u7a0e\u7684\u6839\u672c\u539f\u56e0\u3002<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5041\" src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG.jpg 900w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-300x2.jpg 300w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-768x4.jpg 768w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-16x1.jpg 16w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-750x5.jpg 750w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-80x1.jpg 80w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-620x3.jpg 620w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-460x3.jpg 460w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-365x2.jpg 365w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<section>\u672c\u6765\uff0c\u901a\u8fc7\u5408\u7406\u5408\u6cd5\u7684\u624b\u6bb5\uff0c\u91c7\u7528\u4e2a\u72ec\u4f01\u4e1a\u907f\u7a0e\u662f\u4f01\u4e1a\u5e38\u7528\u624b\u6bb5\u3002\u4f46\u662f\uff0c\u51e1\u4e8b\u90fd\u8bb2\u7a76\u4e00\u4e2a\u201c\u5ea6\u201d\u3002\u5982\u679c\u65e0\u6240\u987e\u5fcc\u5730\u6ee5\u7528\uff0c\u518d\u597d\u7684\u65b9\u6cd5\u4e5f\u4f1a\u6210\u4e3a\u4e00\u628a\u201c\u53cc\u5203\u5251\u201d\u3002<\/section>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section><\/br><\/br><h4><b>\u5229\u7528\u4e2a\u72ec\u907f\u7a0e\u4e0d\u5408\u7406\u60c5\u5f62\u8981\u907f\u514d<\/b><\/h4><strong>\u00a012.5 percent\u00a0<\/strong>\u4e0d\u5408\u7406\u60c5\u5f62\u4e00\uff1a\u4eba\u5458\u60c5\u51b5\u6216\u80fd\u529b\u4e0d\u5339\u914d\u00a0<strong>2.5 percent<\/strong>).<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\u4f01\u4e1a\u5728\u5229\u7528\u4e2a\u72ec\u6216\u4e2a\u4f53\u6237\u8fdb\u884c\u7a0e\u7b79\u65f6\uff0c\u7ecf\u5e38\u51fa\u73b0\u4eba\u5458\u60c5\u51b5\u6216\u80fd\u529b\u4e0d\u5339\u914d\u7684\u60c5\u51b5\u3002\u00a0<strong>50 percent<\/strong>\u00a0of their taxable income amount for the proportion of the taxable income of more than RMB 1 million but not exceeding RMB 3 million (i.e., effective tax rate at\u00a0<strong>10 percent<\/strong>).<\/p>\n<section>\u4f8b\u5982\u67d0\u4e2a\u72ec\u4f01\u4e1a\u5c5e\u4e8e\u8425\u9500\u63a8\u5e7f\u4e2d\u5fc3\uff0c\u90a3\u4e48\u5176\u5fc5\u987b\u62e5\u6709\u5bf9\u5e94\u7684\u5458\u5de5\uff0c\u5305\u62ec\u5bf9\u5e94\u7684\u5458\u5de5\u4eba\u6570\u548c\u4e1a\u52a1\u80fd\u529b\uff0c\u5982\u662f\u5426\u719f\u6089\u4f01\u4e1a\u7684\u4e1a\u52a1\uff0c\u662f\u5426\u719f\u6089\u4f01\u4e1a\u7684\u63a8\u5e7f\u6a21\u5f0f\uff0c\u662f\u5426\u6709\u76f8\u5e94\u7684\u4e1a\u52a1\u63a8\u5e7f\u80fd\u529b\uff1f\u00a0<strong>not exceeding RMB 3 million<\/strong>, number of total employees not exceeding 300 persons, and total assets\u00a0<strong>not exceeding RMB 50 million<\/strong>.To be noted, China also provides other tax incentives to \u201c<strong>small- and medium-sized enterprises<\/strong>\u201d and \u201c<strong>small-scale VAT taxpayers<\/strong>\u201d, both of which are subject to different standards. Enterprises are suggested to carefully study the qualifications to see if they apply.<\/p>\n<p>&nbsp;<\/p>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<section>\n<section><strong><h4><b>\u4e0d\u5408\u7406\u60c5\u5f62\u4e8c\uff1a\u4e1a\u52a1\u4e0d\u771f\u5b9e<\/b><\/h4><\/strong><\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>China also provides\u00a0<strong>sector-wise<\/strong>\u00a0tax incentives for specific purposes, such as to guide industrial upgrade, to support the development of the sector, or to respond to the special characteristics of the sector.<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5042\" src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG.jpg 900w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-300x2.jpg 300w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-768x4.jpg 768w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-16x1.jpg 16w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-750x5.jpg 750w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-80x1.jpg 80w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-620x3.jpg 620w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-460x3.jpg 460w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/08\/KONG-365x2.jpg 365w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><p style=\"margin-top: -30px\">\u5bf9\u6b64\uff0c\u5b9a\u4e49\u865a\u5f00\u53d1\u7968\u7684\u5173\u952e\u5728\u4e8e\uff0c\u4f01\u4e1a\u662f\u5426\u6709\u5b9e\u9645\u7684\u4e1a\u52a1\u53d1\u751f\u6216\u4e0e\u5b9e\u9645\u53d1\u751f\u7684\u4e1a\u52a1\u4e0d\u5339\u914d\u3002<\/p><\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\u6bd4\u5982\u4f5c\u4e3a\u4f01\u4e1a\u7684\u54a8\u8be2\u4e2d\u5fc3\uff0c\u5176\u4e13\u5bb6\u867d\u7136\u5177\u5907\u76f8\u5e94\u7684\u8d44\u8d28\u548c\u80fd\u529b\uff0c\u4f46\u662f\u5b9e\u9645\u63d0\u4f9b\u7684\u4e1a\u52a1\u5185\u5bb9\u5374\u4e0e\u5f00\u5177\u53d1\u7968\u7684\u5185\u5bb9\u4e0d\u4e00\u81f4\uff0c\u6216\u8005\u76f8\u5173\u54a8\u8be2\u9879\u76ee\u4e0e\u4f01\u4e1a\u5b9e\u9645\u7ecf\u8425\u4e1a\u52a1\u6ca1\u6709\u76f4\u63a5\u7684\u76f8\u5173\u6027\uff0c\u751a\u81f3\u6709\u4e9b\u4e13\u5bb6\u53ea\u662f\u6302\u540d\u800c\u5df2\uff0c\u5e76\u6ca1\u6709\u5b9e\u9645\u5411\u4f01\u4e1a\u63d0\u4f9b\u771f\u5b9e\u7684\u54a8\u8be2\u4e1a\u52a1\u3002&nbsp;<\/p>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<section>\n<section><strong>Based on regions<\/strong><\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>Besides industrial and location advantages, the policy is another decisive consideration when assessing the competitiveness of a region. Thus, China provides region-based tax incentives to encourage investments in certain less attractive areas or to give comparative advantages to more economic zones. One thing to be noted here is that region-based tax incentives are usually connected to the industrial ecosystem.As for tax incentives provided in economic zones, examples include the\u00a0<strong>15 percent CIT rate<\/strong>\u00a0for enterprises engaged in encouraged industries in Lingang New Area of the Shanghai FTZ, in Shenzhen&#8217;s Qianhai Area, in Pingtan Area of Fujian FTZ, and in Hainan Free Trade Port (FTP); each zone maintains their own respective standards and catalogues for assessing which industries qualify as encouraged industries.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5043\" src=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6.jpg 1080w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-300x200.jpg 300w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-1024x683.jpg 1024w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-768x512.jpg 768w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-16x12.jpg 16w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-150x100.jpg 150w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-80x53.jpg 80w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-620x413.jpg 620w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-460x307.jpg 460w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2021\/11\/T6-365x243.jpg 365w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<section>Besides preferential CIT policies, other noticeable region-based tax incentives in specific regions are the IIT refund policy provided in the\u00a0<strong>Guangdong-Hong Kong-Macao Greater Bay Area (GBA)<\/strong>\u00a0&nbsp;\u00a0<strong>the Hainan FTP<\/strong>\u00a0for the portion of IIT paid that\u00a0<strong>exceeds 15 percent<\/strong>\u00a0of the taxable income, although the policy details and application procedures are different in each region.In addition, preferential VAT and import duties are implemented in certain regions.<\/p>\n<\/section>\n<section>\n<section>\n<section>\n<section>\n<section><strong>Do foreign funded companies have equitable access to tax incentives in China?<\/strong><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>Prior to 2008, under the\u00a0<em>Corporate Income Tax Law of the People&#8217;s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises,<\/em>\u00a0China actually granted more preferential tax policies to foreign invested enterprises (FIEs) in order to attract investment.However, this does not mean taxpayers can enjoy tax incentives at will, either. For one, taxpayers must retain relevant documents for potential inspection from the tax bureaus. Second, some of the required documents may involve a special application and approval process with relevant government bureaus, such as those for high-tech enterprises and IC and software enterprises.<\/p>\n<p>To gain eligibility for IIT refunds in certain regions also require taxpayers to apply to relevant tax bureaus.<\/p>\n<p>Enterprises are suggested to pay close attention to the administrative measures in addition to the qualifications for enjoying tax incentives.<\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>","protected":false},"excerpt":{"rendered":"<p class=\"tx-excerpt\">China&#8217;s tax incentives are preferential tax policies offered by its local and\/or central governments to incentivize or encourage a particular economic activity or to support disadvantaged business owners or individuals. From the investor&#8217;s perspective, these...<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-5037","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>China&#039;s Tax Incentives: An Overview of Key Schemes - elitestage.cn<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.elitestage.cn\/zh\/chinas-tax-incentives-an-overview-of-key-schemes\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"China&#039;s Tax Incentives: An Overview of Key Schemes - elitestage.cn\" \/>\n<meta property=\"og:description\" content=\"China&#8217;s tax incentives are preferential tax policies offered by its local and\/or central governments to incentivize or encourage a particular economic activity or to support disadvantaged business owners or individuals. 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From the investor&#8217;s perspective, these tax incentives are legitimate tools for reasonable tax planning and cost savings. 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