| 外商投資政策 |
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| 2006-02-20 14:58 文章来源：乐山市商务局 | | 文章类型：原创 内容分类： |
四川省鼓勵外商投資優惠政策（節錄）
實施西部大開發戰略和我國加入世界貿易組織的新形勢，給四川帶來了新的發展機遇。我們要抓住機遇，進一步擴大開放，提高實效，努力實現我省經濟追趕型、跨越型發展。為此，特重申並制定如下政策規定。
一、稅費政策
（一）對外商投資企業投資國家《外商投資產業指導目錄》鼓勵類和限制乙類的項目，在該项目投資總額內進口的自用設備，按照合同隨設備進口的技術及配套件、備件，均按國家規定免征進口關稅和進口環節稅。
（二）對已設立的鼓勵類外商投資企業、限制乙類外商投資企業、先進技術型外商投資企業、產品出口型外商投資企業和外商投資研發中心的技術改造項目，在原批准的生產經營範圍內進口國內不能生產或性能不能滿足需要的自用設備及其配套的技術、配件、備件，免征進口關稅和進口環節稅。
（三）外商投資企業在投資總額內採購國產設備，如該類進口設備屬免稅目錄範圍，可全額退還國產設備增值稅，其購買國產設備投資的40%可以購置設備當年比前一年新增的企業所得稅中抵免。
（四）外商投資企業技術開發費比上年增長10%及其以上的，經稅務機關批准，允許再按技術開發費實際發生額的50%抵扣當年度的應納稅所得額。
（五）外商投資企業生產的出口產品，按國家規定實行出口退稅政策。
（六）積極支援開展外商投資企業和國內企業技術改造项目的設備進口業務，在減免稅貨物審批上，海關憑相應項目審批機構出具的《項目確認書》辦理進口免稅手續。
（七）符合財政部、國家稅務總局、海關總署財稅（2001）202號檔規定範圍，凡屬《外商投資企業產業指導目錄（鼓勵類）》以及《中西部地區外商投資優勢產業目錄》列明的项目（詳見稅務行業網），且年度主營業務收入占全年總收入70%以上的，2001年至2010年，其所得稅按15%稅率徵收。
（八）按政策規定，屬於法定減半徵收期內的外商投資企業，在減半徵收期內企業所得稅按7.5%徵稅；其中屬於”兩型企業”的外商投資企業，在法定減半徵收期結束後，需繼續減半徵收的，按10%的稅率徵收。
（九）生產性外商投資企業，經營期在10年以上的，從開始獲利年度起，第一年和第二年免征企業所得稅，第三年至第五年減半繳納企業所得稅（以下筒稱法定減免稅期）。
（十）外商投資舉辦的產品出口企業，在享受法定減免稅期滿後，凡出口產品產值達到當年企業產品產值70%以上的，按10％的稅率繳納企業所得稅。
（十一）外商投資的先進技術型企業，享受法定減免稅期滿後，再延長3年按照稅法規定的稅率減半繳納企業所得稅。
（十二）外商投資企業中的外國投資者，將從外商投資企業中取得的利潤在提取前直接再投資於該企業，增加註冊資本，或者作為資本金在我省投資開辦其他外商投資企業，經營期不少於5年的，退還其再投資部分已繳納企業所得稅的40％稅款。
（十三）外國投資者將從外商投資企業中取得的利潤在我省直接再投資新建、擴建產品出口型企業或先進技術型企業，經營期不少於5年的，退還再投資部分己繳納的企業所得稅的40%的稅款。外國投資者在中國境內直接再投資舉辦、擴建產品出口型企業或者先進技術企業的，全部退還其再投資部分已繳納的企業所得稅。
（十四）生產性外商投資企業免繳地方所得稅。非生產性外商投資企業，從開始獲利年度起，經營期在10年及其以上的，前5年免繳地方所得稅，經營期在10年以下的，前3年免繳地方所得稅。
（十五）外籍個人從外商投資企業取得的利潤、股息、紅利，可暫免繳納個人所得稅。
（十六）外國投資者利用荒山、荒地、荒灘搞農業科技開發項目的，從有收入之年起，免征農業稅5年。在荒山、荒地、荒灘上開發應稅農業特產品的，從有收入之年起，免繳農業特產稅3年。改良草地、牧場、草種、畜種的，享受3%的牧業稅優惠稅率。
（十七）向《四川省鼓勵外商投資條例》第五條規定的項目投資的外國投資者，在經營期內免繳房地產稅和車船使用牌照稅。
（十八）外商投資企業因特殊原因需縮短固定資產折舊年限的，經稅務機關批准，可縮短固定資產折舊年限。
（十九）外商投資企業免繳固定資產投資方向調節稅和城市維護建設稅。
（二十）外商投資企業暫不繳納教育費附加。
Policies for Foreign Investment
Preferential Policies for Foreign Investment in Sichuan Province
Strategy of actualizing Western Development Policy and latest situation of entering WTO bring new developing opportunities to Sichuan. We should grasp them to enlarge opening widely, improve effect rapidly, and realize the goal of leaping-over and pursuing. Therefore, we reaffirm and formulate the policies as following:
Tax policies:
(1) For foreign-invested enterprises investing in projects specified in the Encouraging Category and Restricted Category (B) of the Foreign Investment Industrial Catalog Guiding, the equipment imported within the projects' total investment for internal use, and the know-how, accessories and spare parts imported along the equipments in accordance with contract, shall be exempted from import tax and other taxes in import links.
(2) For those established foreign-invested enterprises investing in projects within the Encouraging Category and Restricted Category (B), advanced technology enterprises with foreign investment, export-oriented enterprises with foreign investment, foreign-investment research and development centers investing in technical innovation projects, the equipment and its related know-how, accessories, spare parts imported within original approved operation scope, which can not be produced in China or whose performance can not meet its requirements if produced in China, shall be exempted from tax and other taxes in import links.
(3) For foreign-invested enterprises purchasing domestic equipment within the projects' total investment, in case the imported equipment hereof is within the Catalog of Duty-free Goods, the value-added tax related to equipment shall be refunded and 40% of investment due to the equipment can be setoff from the increased amount of enterprise income tax computed from the previous year.
(4) For foreign-investment enterprises whose technical development expenses are 10% higher than that in the previous year.50% of actually generated amount from technical development expenses can setoff from the taxes to be levied in the year, upon the approval of taxation authorities concerned.
(5) Tax on exported good produced by foreign-invested enterprise is to be drawbacked as state-stipulated.
(6) For equipment import business in active support for foreign-invested enterprises and technical innovation projects conducted by domestic enterprises, the exemption of import tax is to be processed by the Customs upon the project Confirmation issued by project examining and approving authorities concerned.
(7) Within the specification of Document (2001) No.202 promulgated by the Ministry of Finance of PRC, the State Administration of Taxation and Customs General Administration, any projects list in Encouraging Category of the Industrial Catalogue Guiding Foreign Investment and in Catalogue for Foreign Investment in Pillar Industries in Middle and Western Regions (please refer to taxation-related website for details) shall enjoy income tax at the rate of 15% from 2001 to 2010,on the condition that the main business income reaches over 70% of the gross income in the year.
(8) Under policies concerned, for foreign-invested enterprises during the legal period of 50% reduction, enterprises income tax at the rate of 7.5% is to be paid; for export-oriented enterprises and advanced technology enterprises, upon expiration of the legal period of 50% reduction, the tax at the rate of 10% is to be levied in case the period thereof is still in need.
(9) Any productive foreign-invested enterprises scheduled to operate for a period no less than 10 years, from the year profitable, shall be exempted from enterprises income tax in the first and second year and allowed a 50% reduction from the third to the fifth year. (The period hereof is thereafter referred to as legal period for reduction and exemption of enterprises income tax).
(10) For export-oriented enterprises with foreign investment, upon the expiration of legal period for reduction and exemption of enterprises income tax, enterprises income tax at the rate of 10% is to be levied, on the condition that the total output value of the exported products reaches over 70% of the gross product value in the year.
(11) Advanced technology enterprises with foreign investment will enjoy the 50% reduction of enterprises income tax for a further extended three years, upon the expiration of the legal period of reduction and exemption of enterprises income tax.
(12) If the foreign investors of foreign-invested enterprises use the profits earned by the enterprise to directly reinvest in the hereof enterprises, to increase the registered capital or use the hereof profits as investment capital to set up other foreign-invested enterprises within Sichuan Province, and have operated such an enterprises for no less than five years, they will receive a refund amounting to 40% of enterprises income tax already levied on the reinvested amount.
(13) If the foreign investors of foreign-invested enterprises, which are scheduled to operate for no less than five years, reinvest their profits obtained from their enterprises in setting up or expanding export-oriented enterprises or advanced technology enterprises, 40% of the enterprises income tax levied on reinvested amount shall be refunded. For foreign investor directly reinvest in setting up on expanding export-oriented enterprises or advanced technology enterprises within China, all the enterprises income tax levied on the reinvested amount shall be refunded.
(14) Productive foreign-invested enterprises shall be exempted from local income tax. Non-productive foreign-invested enterprises from the profitable year, shall be exempted from local income tax for the first five years if scheduled to operate for no less than ten years and for the first three years if scheduled to operate for less than ten years.
(15) For individual foreigners, the individual income tax shall not be levied on the profits, dividends and bonus obtained from foreign-investment enterprises as for the time being.
(16) For foreign investors engaged in agricultural technology development in waste hills, wasteland and waste shoals, from the year profitable, the agricultural tax shall be exempted for first five years. For foreigners investing in developing agricultural specialty under tax in waste hills, wasteland and waste shoal, from the year of income making, the agricultural specialty tax shall be exempted for the first three years. For foreigners investing in meliorating grassland, ranches, grass and livestock, of low quality 3% preferential animal husbandry tax is to be granted.
(17) For foreigners investing in projects specified in Regulations on Encouraging Foreign Investment, the real estate tax and vehicle and vessel usage plate tax shall be exempted within the period of business.
(18) For foreign-invested enterprises in need of shortening of depreciation time of fixed assets upon certain circumstances, the depreciation time of fixed assets can be shortened subject to approval of taxation authorities.
(19) Foreign-invested enterprises are exempted from fixed asset investment tax and urban maintenance and construction tax.
For foreign-invested enterprises, the additional education fees shall not be levied for the time being.
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