第1页共25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25页江苏省涉外税收优惠政策指南(英文版)PreferentialTaxPolicyGuidanceForEnterpriseswithForeignInvestmentandForeignEnterprisesPreferentialTaxPolicyGuidanceForEnterpriseswithForeignInvestmentandForeignEnterprisesPreferentialTurnoverTaxPolicyItemsshallbeexemptfromVATPreferentialtaxpoliciesforagriculturalmeansofproductionPreferentialVATpoliciesforpartoftheproductsmadethroughmultipleutilizationofresourcesPreferentialconsumptiontaxpoliciesforscentedsoapandvehicletirePreferentialTaxPoliciesofEFIsandFEsIncomeTaxTaxationatreducedratesTaxationonenterpriseincomeat15%Taxationonenterpriseincomeat24%FixedtermtaxreductionsandexemptionsTwoyear’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:第2页共25页第1页共25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25页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.Therenovatedtirewillbefreefromconsumptiontax.Theconsumptiontaxontherestofthetireswillbeleviedat10%.PartIIPreferentialTaxPoliciesofEFIsandFEIncomeTaxI.Taxationatreducedrates1.Taxationonenterpriseincomeat15%A15%EnterpriseIncomeTaxrateshallapplytothoseEFIslocatedinSpecialEconomicZones,ForeignEnterprises(hereinafterreferredtoasFE)withestablishmentsorfixedplacesinSpecialEconomicZonesengagedinproductionandbusinessoperation,aswellas...
