第1页共20页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共20页更多企业学院：《中小企业管理全能版》183套讲座+89700份资料《总经理、高层管理》49套讲座+16388份资料《中层管理学院》46套讲座+6020份资料《国学智慧、易经》46套讲座《人力资源学院》56套讲座+27123份资料《各阶段员工培训学院》77套讲座+324份资料《员工管理企业学院》67套讲座+8720份资料《工厂生产管理学院》52套讲座+13920份资料《财务管理学院》53套讲座+17945份资料《销售经理学院》56套讲座+14350份资料《销售人员培训学院》72套讲座+4879份资料江苏省涉外税收优惠政策指南(英文版)PreferentialTaxPolicyGuidanceForEnterpriseswithForeignInvestmentandForeignEnterprisesPreferentialTaxPolicyGuidanceForEnterpriseswithForeignInvestmentandForeignEnterprisesPreferentialTurnoverTaxPolicyItemsshallbeexemptfromVATPreferentialtaxpoliciesforagriculturalmeansofproductionPreferentialVATpoliciesforpartoftheproductsmadethroughmultipleutilizationofresourcesPreferentialconsumptiontaxpoliciesforscentedsoapandvehicletirePreferentialTaxPoliciesofEFIsandFEsIncomeTaxTaxationatreducedratesTaxationonenterpriseincomeat15%Taxationonenterpriseincomeat24%Fixedtermtaxreductionsandexemptions第2页共20页第1页共20页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共20页Twoyear’sexemptionsadjoiningthreeyear’s50%reductionOtherfixedtermtaxreductionsandexemptionsTaxrefundonreinvestmentComprehensiveregionaltaxincentivesOthertaxincentivesWithholdingtaxProfit(Dividend)InterestRoyaltyRentalsBenefitsReceivedfromTransferofPropertyPreferentialTurnoverTaxPolicyI.ItemsshallbeexemptfromVAT:1.Self-producedagriculturalproductssoldbyagriculturalproducers;2.Contraceptivemedicinesanddevices;3.Antiquebooks;4.Instrumentsandequipmentimportedwhichisdirectlyusedinscientificresearch,experimentandeducation,5.Materialsandequipmentimportedfromforeigngovernmentandinternationalorganizationsasassistancefreeofcharge;6.Equipmentandmachineryrequiredtobeimportedundercontractprocessing,contractassemblyandcompensationtrade,7.Articlesimporteddirectlybyorganizationsforthedisabledforspecialusebythedisabled;8.Saleofgoodswhichhavebeenusedbythesellers.II.Preferentialtaxpoliciesforagriculturalmeansofproduction:1.FollowinggoodsareexemptedfromVAT:i.Forage,includinglargeamountunitaryforage,mixedforage,compoundfeed,concentratedforage,ii.Agriculturalfilms;iii.Certainkindofchemicalfertilizer;iv.Agriculturalpesticideswithindesignatedscopeproducedandsoldbypesticidefactories,v.Seeds,seedling,chemicalfertilizer,pesticideandagriculturemachinerymarketedbywholesalesandretail.III.PreferentialVATpoliciesforpartoftheproductsmadethroughmultipleutilizationofresources:1.Theconstructionbuildingmaterials,whichcombinedwithcontentof30%coalgangue,stonecoal,powderedcoalandfurnaceslag(notincludingblastfurnacewetslag),shouldbeexemptedfromVAT.2.ThegoldextractedfromliguidwasteandoffscumshouldbeexemptedfromVAT.IV.Preferentialconsumptiontaxpoliciesforlowpollutionemissionvehicles:BeginningfromJan.1st2000,cars,cross-countryvehiclesandmini-buseswithlowpollutionemissionwillbegrantedwith30%reductionoftheconsumptiontax.V.Preferentialconsumptiontaxpoliciesforscentedsoapandvehicletire:1.BeginningfromJan.1st,2001,scentedsoaplistedinthetaxationitemof“Skin&HairCareProduct”wouldbeexemptedfromconsumptiontax.2.BeginningfromJan.1st,2001,“radialtire”listedinthevehicletiretaxationitemwillbeexemptedfromconsumptiontax.The...
