| First. For foreign-invested enterprises engaging in building road, energy sources and communication project and so on in Jiading district, property tax shall be executed country preferential policy. After tax holiday, enterprise income tax retained locally will be refunded taken the circumstances into consideration.
Second. For productiveness enterprises launched in the district working in China and foreign countries join venture, cooperation and sole proprietorship, enterprise income tax levied at a rate of twenty four percent from production, management and other income. For the enterprises management schedule more than ten years enterprises, after enterprises applying and ratified by taxation bureau, enterprise income tax shall be avoid within two years beginning from the profit-making year and 4.5% levied tax shall be refunded after levied enterprise income tax at a rate of 50% from third year to fifth year.
Third. For foreign-invested enterprises with projects engaging in basic establishment construction on a large patch ground, after enterprises applying and ratified by taxation bureau, also enjoy the ¡°two avoid and three halve¡± tax and fiscal refund preferential policy as the enterprises whose management schedule more than ten years.
Forth. For foreign-invested exporting production enterprises, after full of duration debating enterprise income tax as country prescription, enterprise income tax retained locally shall be refunded 2% levied tax after halve levying enterprise income tax if the enterprise exporting production value over than 70% of enterprise current year production value. For Hi-tech enterprise, after full of duration derating enterprise income tax as country prescription, enterprise income tax retained locally shall be refunded 4.5% levied tax after halve levying enterprise income tax and they could enjoy more three years policy of halve levying enterprise income tax if they are still Hi-tech enterprise.
Fifth. Under currently executive finance system not changed, if domestic and foreign-invested enterprises build houses by themselves or purchase newly-built houses using for themselves in the district, local finance shall be refunded house property tax had been levied within five years beginning from the month of the houses had been built or purchased.
Sixth. If foreign investors invest their profit gained from enterprises in their enterprises, or other foreign-invested enterprises sited in the district, or newly operate enterprises, and the enterprise management schedule not less than five years, after enterprises applying and approved by taxation bureau, enterprise income tax had been levied from the reinvestment part shall be refunded forty percent; If foreign investors reinvest to operate or expand exporting production enterprises or Hi-tech enterprises, and the enterprises management schedule not less than five years, enterprise income tax had been levied from the reinvestment part shall be fully refunded.
Seventh. Under currently executive district and city finance not changed, if the large size groups, country level enterprises and province level enterprises in domestic other areas, whose headquarters have registered into Jiading district and the enterprise management schedule not less than three years, the base tax paid by headquarters at first in other areas shall be fully refunded for the part retained locally, the increment tax paid by headquarters shall be refunded seventy percent. The base tax paid by headquarters shall be still fully refunded after three years. |
