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外商投资企业所得税
在嘉兴设立的外商投资企业享有跟中国境内投资者同一的所得税率为25%。
在嘉兴设立的外商投资企业，符合以下条件的，可以享受税收优惠（具体优惠实施办法根据国家有关规定执行）
1. 国家对重点扶持和鼓励发展的产业和项目，给予企业所得税优惠。
2. 符合条件的小型微利企业，减按20%的税率征收企业所得税。
3. 国家需要重点扶持的高新技术企业，减按15％的税率征收企业所得税。
4. 企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。
外商投资企业在投资总额内采购国产设备，可按规定抵免企业所得税。
进口设备免税
对属于《外商投资产业指导目录》鼓励类的外商投资企业，在投资总额内进口的自用设备及其配套的技术、配件、备件，除《外商投资企业不予免税的进口商品目录》所列商品外，可免征关税和进口环节增值税。
Foreign-funded Enterprise Income Tax
In general, foreign-funded enterprises established in Jiaxing shall be levied by 25% on corporate income tax, the same as domestic-funded enterprises.
However, those foreign-funded enterprises in accordance with the following conditions shall enjoy favorable income tax rate:
1. For investment in industries and projects which are supported and encouraged by the State
2. Small-sized meager profit enterprises in accordance with certain qualifications shall be levied by a decreased rate of 20%
3. High-tech enterprises which are supported by the State shall be levied by a decreased rate of 15%
4. For investment in purchasing special equipments on environment protection, energy and water saving, security safeguarding, etc., foreign-funded enterprises shall enjoy income tax credit
5. Foreign-funded enterprises which purchase homemade equipments within the volume of investment shall enjoy income tax credit.
Tax Exemption for Imported Equipments
Foreign-funded enterprises engaged in encouraged foreign investment industries that are enumerated in Catalogue for the Guidance of Foreign Investment Industries shall import self-used equipments and related technology, auxiliary materials, spare parts within the volume of investment without paying customs duty and VAT (excluding those listed in Catalogue of Imported Commodities not Entitled for Tariff Exemption for Foreign-funded enterprises). |
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