-PH中国税务现况与数据.pdf31

Tax administration 1
Tax filing and payment 1
– Enterprise income tax 1
– Individual income tax 1
Foreign Investment Enterprises and 2
Foreign Enterprises
– Enterprise income tax 2
– Local income tax 2
– Concessionary tax rates 3
Special Economic Zones 3
Economic and Technological Development Zones 3
Old Urban Districts of SEZs and ETDZs and 4
Coastal Open Economic Zones
Hi-Tech Industry Development Zones 4
Bonded Zones 4
Shanghai Pudong New Area 4
National Tourism Areas 5
Other areas 5
Production 5
Oil, natural gas, rare metals and precious metals 5
Agriculture, forestry and animal husbandry 5
Technologically advanced and 5
export-oriented enterprises
Harbour and wharf construction 6
Financial institutions 6
Representative offices 6
– Tax refund on reinvestment 6
– Investment restrictions on foreign investors 7
– Special deductions and other matters 8
Depreciation 8
Intangibles 9
Pre-operating expenses 9
Management fees 9
Interest on loans 9
Entertainment 9
Foreign social insurance premiums 10
Bad debts 10
Inventory valuation 10
Loss carryovers 11
Treatment of dividends 11
Related party transactions 11
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