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 CPC Lianjiang Municipal Committee and Lianjiang Government pay much attention to investment promotion and then set up a leading group aiming at building …
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HOME > Preferential Measures for Investment (Abstract)
Preferential Tax Measures

01. For Industry
1. Weighted deduction could be calculated in taxable income for research and development expenses incurred by enterprises in the development of new technology, products and skills.

2. For the major fixed assets of the enterprises which need to be renewed frequently due to technology development, strong vibration or serious corrosion problem, it could curtail the term of depreciation or adopt a method for accelerated depreciation.

3. The enterprises’ income could be deducted from the taxable income, which its products’ production is in line with state industrial policies through comprehensive use of resources.

4. The income tax of software production enterprise could be reduced at the rate of 10%, if the enterprise is included in the national plan and does not enjoy the preferential treatment of tax exemption in the current year.

5. High and new technology enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction of 15%.

02. For Agriculture
6. Enterprises’ income from engaging in agriculture, forestry, animal husbandry and fisheries projects could be subject to exempted or reduced enterprise income tax.

7. The business tax of enterprise items would be exempted, which items include agricultural mechanical plough, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, insurance for farming and husbandry, and related technical training services; breeding and the prevention and treatment of diseases of poultry, livestock and aquatic animals.

03. For Service Sector
8. The business tax of international transportation service could be exempted, which service provided by organizations or individuals in China. International transportation service is defined as:
 ① carrying passengers or goods to exit from the country;
 ② carrying passengers or goods to enter the country;
 ③ carrying passengers or goods outside of the country.

9. The business tax of technology service, transfer, development and other relevant technical consultation could be exempted, no matter the enterprises or individuals engaged in. This includes foreign-funded enterprises, R&D centers of foreign invested companies, foreign enterprises and foreign individuals.

10. The technology development expenses could be deducted before tax, for which the enterprises support product development research and production in line with regulations. And the amount equivalent to 50% of technology development expenses could be deducted from taxable income of the year.

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