(企业所得税实施细缘尿)CIT Implication Rule.ppt

; Index ; Part One China CIT Unification;Part One: China CIT Unification ;Residence Concept;Example Help You to Understand the Definition;Conclusion of the Sample;5;Main Changes—Tax Rate;Illustration for small and thin profit enterprise;Tax Rate for High-tech Enterprise;Tax Incentive for Non-resident enterprises;5;Possible forms of incentives;Tax Incentive for High-tech Enterprise;Tax Incentive for Infrastructure Projects; Tax Incentive for Environmental Protecting and Energy Saving Projects;Tax Incentive for Agriculture, Forestry and Fishery;Tax Incentive for Technology Transfer;Tax Incentive for Venture Capital ;Tax Incentive for RD Expenses of new technology, products and know-how-Super Deduction;Speedy Depreciation for Qualified Fixed Asset;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, energy and water savings. Existing preferential tax policies for investments in infrastructure facilities will be retained; Retaining Existing preferential tax policies for agricultures, forestry, animal husbandry and fishery industries will be retained; Replacement Existing tax incentives available to those qualifying enterprises which employ laid-off or handicapped workers, (After changing: additional 100% salary of handicapped workers could be super deducted as expenses.) ;5;Tax Rates For the enterprises who enjoyed 15% tax rate, tax rate will be raised per “3%, 2%, 2%, 2% and 1%” in five years. (From 2008 to 2012); For the enterprises who enjoyed 24% tax rate, tax rate will be reached to 25% directly in FY2008; Enterprises that Already Enjoy Tax Incentives or Not Enjoyed For production FIEs which have not fully utilized