大连市国税税收优惠政策.docx

大连市国税税收优惠政策责编：徐传军 来源： 日期：2009-04-20一、 外商投资企业需缴纳的主要税收（未含地税）I. Major taxes that foreign-invested enterprise should pay (exclusive of local taxes)所得税企业收入减除成本费用后的余额为应纳税的所得，需缴纳30%的企业所得税和3%的地方所得税。Income tax To the income after the cost is deducted from corporate revenues, enterprise should pay 30% of the income as the corporate income tax and 3% as the local income tax. 增值税企业销售货物和提供加工修理修配劳务的收入乘以17%的税率（部分货物为13%）为销项税额，当期购进货物所含支付增值税额为进项税额。应纳税额=当期销项税额-当期进项税额Value Added Tax (VAT)The revenue from the goods sold by an enterprise and from processing, service provided by the enterprise is multiplied by the tax rate 17% (13% for some goods), that is to say, the output tax. To the goods purchased currently by an enterprise, the VAT paid is the input tax. VAT payablecurrent output taxcurrent input tax二、 大连外商投资企业可享受的主要税收优惠* 所得税的优惠为鼓励外商投资，国家对不同的地区，按照产业政策导向，给予不同地区、不同行业的外商投资企业以减低税率、定期减免、加速折旧、再投资退税、购买国产设备抵免、技术开发费用加计扣除等各种不同形式的所得税税收优惠。II. Major tax preferences that Dalian foreign-invested enterprises enjoy: *Income tax preferences To encourage foreign businessmen to make investment, the country give preferential treatment in income tax to different regions and different industries in various ways following the guidance of industrial policies, such as reduction of tax rate, regular tax reduction and tax exemption, accelerated depreciation, refund of the income tax paid on the reinvested amount, exemption of corporate income tax with the investment contributions by purchasing domestic made equipments and additional deduction of technical developing cost. 降低税率企业所得税法定税率为30%，按照不同情况可分别减低为15%和24%。Reduction of tax rateThe legal corporate tax rate is 30% and it could be reduced to 15% and 24% according to different situations. 1、减按15%税率征收企业所得税：Corporate income tax is levied at a reduced rate of 15% （1）大连市经济技术开发区是首批国家级经济技术开发区，设在大连开发区内的生产性外商投资企业，享受减按15%税率征收企业所得税的优惠政策。（2）设在市区及沿海经济开放区（普兰店、瓦房店、庄河）从事下列项目的企业可享受15%的税率：技术密集、知识密集型的项目；外商投资3000万美元以上，回收投资时间长的项目；能源、交通、港口建设的项目。（3）大连市高新技术产业园区是首批国家级高新技术产业开发区，设在大连高新技术产业园区内的高新技术企业，享受减按15%税率征收企业所得税的优惠政策。（4）从事港口码头建设的中外合资经营企业享受减按15%税率征收企业所得税的优惠政策。（5）外资银行、中外合资银行，外国投资者投入资本或者由总行拨入营运资金超过1000万美元、经营期十年以上的，享受减按15%税率征收企业所得税的优惠政策。(1) Dalian Eco-Tech Development Zone is a state-level eco-tech development zone of the first batch. The foreign-invested productive enterprises set up in the zone enjoy a reduced rate for corporate income tax 15%. (2) The enterprises that are set up in urban area and open coastal economic area (Pulandian, Wafangdian and Zhuanghe) and engaged in the following projects enjoy the deduced rate 15%: skill-intensive or knowledge technology intensive projects, the projects with an investment over USD30million and a long period for investment recovery, and projects related to energy, communications and port construction. (3) Dalian High-Tech Industrial Zone is a state-level high-tech industrial zone of the first batch. The foreign invested high-tech enterprises set up in the zone enjoy a reduced rate for corporate income tax 15%. (4) To the Sino-foreign joint ventures engaged in construction of ports and docks, the corporate income tax is levied at a reduced rate of 15%. (5) The foreign invested banks and Sino-foreign joint venture banks with an operation period more than 10 years to which foreign investors have invested a capital or the head office has invested a working capital of over USD10million enjoys a reduced rate for corporate income tax 15%. 2、减按24%税率征收企业所得税Corporate income tax is levied at a reduced rate of 24%（1）设在市区及沿海经济开放区（普兰店、瓦房店、庄河）的生产性外商投资企业享受减按24%税率征收企业所得税的优惠政策。（2）大连金石滩旅游度假区是国家级旅游度假区，区内外商投资企业享受减按24%税率征收企业所得税的优惠政策。(1) The foreign-invested productive enterprises set up in urban area and open coastal economic area enjoy a reduced rate for corporate income tax 24%. (2) Dalian Golden Pebble Beach Tourist Resort is a state-level tourist resort in China. The foreign-invested enterprise set up in the resort enjoys a reduced rate for corporate income tax 24%定期减免税Regular tax reduction and tax exemption 1、二免三减。生产性外商投资企业，经营期在十年以上的，享受自获利年度起第一年和第二年免征企业所得税、第三年至第五年减半征收企业所得税的优惠政策。新办的软件生产企业，享受自获利年度起第一年和第二年免征企业所得税、第三年至第五年减半征收企业所得税的优惠政策。2、五免五减。从事港口码头建设的中外合资经营企业，经营期15年以上的，享受自获利年度起第一年至第五年免征企业所得税、第六年至第十年减半征收企业所得税的优惠政策。3、一免二减。外资银行、中外合资银行，外国投资者投入资本或者由总行拨入营运资金超过1000万美元、经营期十年以上的，享受自获利年度起第一年免征企业所得税、第二年和第三年减半征收企业所得税的优惠政策。4、二免。在国务院确定的高新技术产业园区内的中外合资的高新技术企业，享受自获利年度起免征二年企业所得税的优惠政策。5、延长减半。先进技术企业，依照税法规定免征、减征企业所得税期满后，仍为先进技术企业的，享受延长三年减半征收企业所得税的优惠政策，但税率不低于10%。产品出口企业，在依照税法规定免征、减征企业所得税期满后当年出口产值占总产值70%以上的，享受继续减半征收企业所得税的优惠政策，但税率不低于10%。1. Two-year exemption and three-year reduction: Any enterprise with foreign investment of a productive nature scheduled to operate for a period of not less than ten years shall from the year beginning to make profit, be exempted from corporate income tax in the first and second years and allowed a 50% reduction in the third to fifth year.The newly established software manufacturing enterprises shall from the year beginning to make profit, be exempted from corporate income tax in the first and second years and allowed a 50% reduction in the third to fifth year. 2. Five-year exemption and five-year reduction: The Sino-foreign joint ventures engaged in construction of ports and docks scheduled to operate for a period of not less than fifteen years shall from the year beginning to make profit, be exempted from corporate income tax in the first to fifth year and allowed a 50% reduction in the sixth to tenth year.3. One-year exemption and two-year reduction: The foreign-invested banks and Sino-foreign joint venture banks scheduled to operate for a period of not less than 10 years to which foreign investors have invested a capital or the head office has invested a working capital of over USD10million shall from the year beginning to make profit, be exempted from corporate income tax in the first year and allowed a 50% reduction in the second and third years.4. Two-year exemption: The Sino-foreign high-tech joint ventures set up in the high-tech industrial zones specified by the State Council shall from the year beginning to make profit, be exempted from corporate income tax in the first and second years. 5. Extension of the 50% reduction in corporate income tax: Advanced technology enterprises which remain advanced technology enterprises after the period of enterprise income tax exemptions or reductions has expired may continue to pay corporate income tax at a 50% reduced rate for another three years, but the rate should not be lower than 10%. Export-oriented enterprises whose output value of export products reaches more than 70% of its total output may continue to pay corporate income tax at a 50% reduced rate, but the rate should not be lower than 10%.地方所得税Local income tax 根据大连市政府的规定，大连地区的外商投资企业，均享受自获利年度起免征七年地方所得税的优惠政策。其中属于大连市鼓励发展的外商投资项目，可以再延长3年。All foreign-invested enterprises in Dalian shall from the year beginning to make profit, be exempted from local income tax in the first seven years according to the relevant regulation promulgated by Dalian Municipal Government. For the enterprises engaged in the projects encouraged by Dalian City could be exempted from local income tax for another three years. 加速折旧Accelerated depreciation 大连作为东北老工业基地，工业企业的固定资产（房屋、建筑物除外）、无形资产，可以在现行规定折旧年限的基础上，按不高于40%的比例缩短折旧年限。The term of depreciation for fixed assets (except for houses or buildings) and intangible assets of industrial enterprises in Dalian, one of the old industrial bases in Northeast China, could be curtailed by 40% at most based on the depreciation term specified in the existing provisions. 再投资退税Refund of the income tax paid on the reinvested amount外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他企业，经营期不少于5年，退还再投资部分已缴企业所得税税款的40%，被投资企业为先进技术企业或产品出口企业的，退还比例为100%。Foreign investors of foreign-invested enterprises who reinvest the profits gained from their enterprises in the original enterprises to add the registration capital or as capital for investment in other foreign-invested enterprises, with an operation period of no less than 5 years, shall be returned 40% of the total income tax already paid for the reinvested portion. Those recognized as advanced technology enterprises or export-oriented enterprises shall be returned 100%.国产设备投资抵免Exemption of corporate income tax with the investment contributions by purchasing domestic made equipments 从事国家鼓励项目的外商投资企业购买国产设备，其购买国产设备投资的40%可以按照有关规定从购置设备当年比前一年新增的企业所得税中抵免。如果当年新增的企业所得税税额不足抵免，未予抵免的投资额，可延续抵免。Any domestic equipment that is purchased by foreign-invested enterprises engaged in the projects encourage by the government, will have 40%of the purchasing investment of the domestic equipment as an income tax credit in the year that the equipment is purchased compared to the previous year. If it is not enough to or not used to offset the newly increased tax in the current year, the following investment could continue to be used to offset the income tax. 技术开发费抵扣应纳税所得额外商投资企业技术开发费比上一年度增长10%以上，可再按技术开发费实际发生额的50%抵扣当年度的应纳税所得额。Technical developing cost offsets taxable income For foreign-invested enterprises that increase 10% or more technical developing cost than the last year, 50% of the actual value of the said total cost will offset the taxable income in the current year. 预提所得税的减免外国投资者从外商投资企业取得的利润，免征所得税。外商来源于我市的利息、特许权使用费等，减按10%征收预提所得税，其中提供资金、设备条件优惠的，或转让的技术先进的，经市政府批准，可给与更多免征、减征优惠。Exemption and reduction of withholding income tax Profits gained by foreign investors from foreign-invested enterprises shall be exempted from income tax.Foreign investors may enjoy a 10% reduced rate for withholding income tax on the income sourcing from interests, license fees and other aspects of Dalian City. The preferential treatment of withholding income tax reduction and exemption after approval by the municipal government could be granted to the enterprises where preferential treatment is granted to capitals and equipment, and advanced technology is transferred. 增值税的优惠l扩大抵扣范围，固定资产的进项税额允许抵扣Preferential policy of VAT Expand the scope of offset for VAT and allow the offset for fixed assets input VAT 按照中国增值税法的规定，机器设备所含增值税税金不能抵扣，企业税负较高，为振兴东北老工业基地，国家给予东北地区的工业企业以特殊的优惠政策：从事装备制造业、石油化工业、冶金工业、船舶制造业、汽车制造业、农产品加工业的企业，新购进机器设备所含增值税税金按照有关规定予以抵扣。According to the provisions of VAT Law of the Peoples Republic of China, the VAT contained in machinery and equipment could not be offset, so enterprises shall pay a high VAT. In order to revitalize northeast industrial base, the country grants special preferential treatment to industrial enterprises in northeast China: the VAT contained in the machinery and equipment newly purchased by the enterprises engaged in equipment manufacturing, petrochemical engineering, metallurgy, shipbuilding, automobile manufacturing and agricultural product processing could be offset according to relevant provisions. 出口货物免抵退税外商投资企业出口自产货物，免征生产销售环节增值税，所耗用原材料的进项税额抵顶内销货物的应纳税款，未抵顶完时，对未抵顶完的部分按照有关规定予以退税。外商投资企业出口自产货物，免征消费税。VAT exemption, offset and refund for export goods In respect of export sales, all export goods self-produced by foreign-invested enterprises shall be exempted from VAT. Input VAT of the raw materials offsets the VAT payable of the goods to be sold in domestic market. If the amount of input VAT is bigger than the VAT payable, the excess is refundable. All export goods self-produced by foreign-invested enterprises shall be exempted from consumption tax. 销售自产农产品免税外商投资企业从事种植业、养殖业、林业、牧业、水产业，销售自产的农业产品免征增值税。VAT exemption for sales of self-produced agricultural products Sales of agricultural products self-produced by the foreign-invested enterprises engaged in crop production, livestock breeding, forestry, animal husbandry or aquaculture are exempted from VAT. 软件产品即征即退增值税一般纳税人销售自行开发生产的软件产品，按17%的法定税率征收增值税后，对其增值税实际税负超过3%的部分实行即征即退。Policy of refunding upon payment of VAT for software products As for recognized software manufacturing enterprises as general VAT payer selling the software products autonomously developed, the policy of refunding upon payment of VAT is carried out for the part with the actual VAT burden over 3% after VAT is imposed by the legal rate of 17%.饲料产品免税销售饲料产品免税。VAT exemption for feedstuff Sales of feedstuff are exempted from VAT. 资源综合利用产品企业生产的原料中掺有不少于30%的煤矸石、石煤、粉煤灰等的建材产品免税。利用城市生活垃圾生产的电力实行增值税即征即退。Comprehensive utilization of resources If coal refuses, stone coal and pulverized coal account for not less than 30% of the raw material used by an enterprise, the material is exempted from VAT. 新型墙体材料对部分新型墙体材料产品实行按增值税应纳税额减半征收。New-type wall materials VAT of some new-type wall materials is levied at a 50% reduced tax rate. 大连的税收政策优势lPreferential Tax Policy in Dalian l 独特的区位优势Unique Location Advantage l 大连既是最早对外开放的沿海地区，又是东北老工业基地，享受多重的税收优惠政策，区位优势突出，是其他地区所无法比拟的。 Dalian is not only the earliest coastal area opening to the outsidel world, but also the Northeast Old Industrial Base, enjoying numbers of preferential tax policies. Its prominent location is superior to any other area作为沿海开放城市，大连享受开发区的生产性外商投资企业减按15%税率征收企业所得税、开发区以外其他地区的（长海县除外）减按24%税率征收企业所得税的优惠政策，并且执行定期减免的政策。企业普遍受惠，2003年大连市外商投资企业的所得税实际征收率只有10.01%，不到法定税率的1/3，大大低于全国的平均值（全国平均为14.21%）。As a coastal opening city, Dalian enjoys preferential policy of income tax. Income tax rate for foreign-invested productive enterprises in the Development Zone is 15%, and for businesses in the other regions (except Changhai County) is 24%, with tax relief executed regularly. Enterprises gain benefits universally. The actual income tax rate imposed on foreign-invested enterprises in Dalian in the year 2003 was only 10.01% which was lower than 3/1 of the legal level and far below the national average (14.21%) as well. l 作为东北老工业基地，大连享受增值税扩大抵扣范围和固定资产、无形资产可以加速折旧的优惠。尤其是增税扩大抵扣范围的政策，作为国家振兴东北老工业基地的特殊政策，将大大降低企业的增值税税负。加速折旧也将使企业的税款后置，为企业带来实惠和现金流上的便利。As Northeast Old Industrial Base, Dalian enjoys expanded scope of offset for VAT, and also the favorable policy on accelerated depreciation for fixed assets and intangible assets. Especially the policy on expanded scope of offset for VAT, as a special strategy produced by the state to revitalize the northeast old industrial base, will significantly unload the enterprises VAT burdens. Accelerated depreciation allows the enterprises to pay the duty later, which brings about substantial benefits and convenience in cash to the enterprises. l 而集这二种税收优惠于一地，更是大连所特有的区域优势，是其他地区所无法比拟的。Integration of both these two preferential tax policies makes the other regions fall far behind Dalian in term of location advantage. l 地方所得税优惠幅度大，优惠期长Wider and longer-term preferential policy of local income tax地方所得税按照税法的规定由省级政府决定征免，大连市的外商投资企业均可以从获利年度起免征7年，其中属于大连市鼓励发展的项目，可以继续免征3年。这个优惠幅度在全国来看是较为优惠的。Local income tax shall be determined to levy by the provincial government as stipulated by Tax Law. All foreign-invested enterprises in Dalian are allowed from the year beginning to make profit to be exempted from this tax fo