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High-tech Development Zones |
| Relevant Legislation | - Provisions on Taxation Policies Applied to National High Technology Industrial Zone
- Provisional Rules on Certain Policies Applied to National High Technology Industrial Development Zone
- Circular on Certain Preferential Policies of Corporate Income Tax
- State Administration of Taxation Circular on Application of Preferential Taxation Policies to High Technology
| | Corporate income tax | 15% | | Tax Exemption and Reduction | - 2 years of exemption and 3 years of reduction by half (at 7.5%)
- Another 3 years of reduction by half for enterprises 'adopting advanced technology'
- Preferential tax rate at 10% for the year in which export value exceeds 70%
| | Local Income tax | exemption and reduction |
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