大连市国税税收优惠政策责编：徐传军来源：日期：2009-04-20一、外商投资企业需缴纳的主要税收（未含地税）I.Majortaxesthatforeign-investedenterpriseshouldpay(exclusiveoflocaltaxes)所得税企业收入减除成本费用后的余额为应纳税的所得，需缴纳30%的企业所得税和3%的地方所得税。IncometaxTotheincomeafterthecostisdeductedfromcorporaterevenues,enterpriseshouldpay30%oftheincomeasthecorporateincometaxand3%asthelocalincometax.增值税企业销售货物和提供加工修理修配劳务的收入乘以17%的税率（部分货物为13%）为销项税额，当期购进货物所含支付增值税额为进项税额。应纳税额=当期销项税额-当期进项税额ValueAddedTax(VAT)Therevenuefromthegoodssoldbyanenterpriseandfromprocessing,serviceprovidedbytheenterpriseismultipliedbythetaxrate17%(13%forsomegoods),thatistosay,theoutputtax.Tothegoodspurchasedcurrentlybyanenterprise,theVATpaidistheinputtax.VATpayable＝currentoutputtax－currentinputtax二、大连外商投资企业可享受的主要税收优惠*所得税的优惠为鼓励外商投资，国家对不同的地区，按照产业政策导向，给予不同地区、不同行业的外商投资企业以减低税率、定期减免、加速折旧、再投资退税、购买国产设备抵免、技术开发费用加计扣除等各种不同形式的所得税税收优惠。II.MajortaxpreferencesthatDalianforeign-investedenterprisesenjoy:*IncometaxpreferencesToencourageforeignbusinessmentomakeinvestment,thecountrygivepreferentialtreatmentinincometaxtodifferentregionsanddifferentindustriesinvariouswaysfollowingtheguidanceofindustrialpolicies,suchasreductionoftaxrate,regulartaxreductionandtaxexemption,accelerateddepreciation,refundoftheincometaxpaidonthereinvestedamount,exemptionofcorporateincometaxwiththeinvestmentcontributionsbypurchasingdomesticmadeequipmentsandadditionaldeductionoftechnicaldevelopingcost.降低税率企业所得税法定税率为30%，按照不同情况可分别减低为15%和24%。ReductionoftaxrateThelegalcorporatetaxrateis30%anditcouldbereducedto15%and24%accordingtodifferentsituations.1、减按15%税率征收企业所得税：Corporateincometaxisleviedatareducedrateof15%（1）大连市经济技术开发区是首批国家级经济技术开发区，设在大连开发区内的生产性外商投资企业，享受减按15%税率征收企业所得税的优惠政策。（2）设在市区及沿海经济开放区（普兰店、瓦房店、庄河）从事下列项目的企业可享受15%的税率：技术密集、知识密集型的项目；外商投资3000万美元以上，回收投资时间长的项目；能源、交通、港口建设的项目。（3）大连市高新技术产业园区是首批国家级高新技术产业开发区，设在大连高新技术产业园区内的高新技术企业，享受减按15%税率征收企业所得税的优惠政策。（4）从事港口码头建设的中外合资经营企业享受减按15%税率征收企业所得税的优惠政策。（5）外资银行、中外合资银行，外国投资者投入资本或者由总行拨入营运资金超过1000万美元、经营期十年以上的，享受减按15%税率征收企业所得税的优惠政策。(1)DalianEco-TechDevelopmentZoneisastate-leveleco-techdevelopmentzoneofthefirstbatch.Theforeign-investedproductiveenterprisessetupinthezoneenjoyareducedrateforcorporateincometax15%.(2)Theenterprisesthataresetupinurbanareaandopencoastaleconomicarea(Pulandian,WafangdianandZhuanghe)andengagedinthefollowingprojectsenjoythededucedrate15%:skill-intensiveorknowledgetechnologyintensiveprojects,theprojectswithaninvestmentoverUSD30millionandalongperiodforinvestmentrecovery,andprojectsrelatedtoenergy,communicationsandportconstruction.(3)DalianHigh-TechIndustrialZoneisastate-levelhigh-techindustrialzoneofthefirstbatch.Theforeigninvestedhigh-techenterprisessetupinthezoneenjoyareducedrateforcorporateincometax15%.(4)TotheSino-foreignjointven...
