 Wysłany: Pon 3:14, 09 Maj 2011 Temat postu: Circular on Policies Regarding Business Income Tax |
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| On November 15, 2010, the Ministry of Finance, the State
Administration of Taxation, the Ministry of Commerce, the Ministry of Science & Technology and National Development and Reform Commission printed and distributed the Circular on Policies Regarding Business Income Tax for Technically Advanced Service Enterprises (Ministry of Finance & the State Administration of Taxation [2010] No. 65). Preferential business income tax policies are in place for the recognized technically advanced service enterprises in 21 outsourcing model cities of China including Beijing, Tianjin, Shanghai,Sharepoint outsourcing, Chongqing, Dalian, Shenzhen, Guangzhou, Wuhan,Flash web development, Harbin,Java development outsourcing, Chengdu, Nanjing, Xi’an, Jinan, Hangzhou, Hefei, Nanchang, Changsha, Daqing, Suzhou, Wuxi and Xiamen from July 1, 2010 to December 31, 2013: (1) Tax will be levied on the recognized technically advanced service enterprises with the preferential rate of 15%; (2) For recognized technically advanced enterprises, educational expenditure on employees within 8% of the total salary can be deducted from the taxable income; the amount exceeding the prescribed 8% can be carried over to future tax years for deduction. |
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