(企业所得实施细则)CIT Implication Rule.ppt

U:\Admin\975\SCI ADMIN ONLY\Graphics\Templates\New TS template\TS Graphics-kit.ppt Index Part One China CIT Unification Part One: China CIT Unification Part One: China CIT Unification Expansion “Encouraged” hi-tech enterprise will be eligible for a reduced income tax rate of 15%, irrespective of the location of such enterprises in China. Currently, only those hi-tech enterprises located in hi-tech industry development zone are covered by such preferential policies; More tax incentives will be granted to start-up companies, and enterprises investing in environmental protection, en