IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
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Inception date: 01 Jul 2010 | Removal date: 29 Dec 2013
Still in force

Tax or social insurance relief

On 5 November 2010, the Ministry of Finance, National Development and Reform Commission, State Administration of Taxation, Ministry of Science and Technology and Ministry of Commerce jointly issued the "Notice about the Issues Relevant to the Tax Policies on Advanced Technology Service Enterprises" (Caishui '200' No.63).
 
According to this Notice, a certified advanced technology service enterprise shall pay the enterprise income tax at the reduced tax rate of 15%. More significantly, such enterprises shall be exempted from the business tax on its income from offshore outsourcing services. The differences in the tax treatment for sales at home and abroad constitute a fiscal inducement to export.
 
This policy shall be implemented in 20 outsourcing service pilot cities of China, i.e. Beijing, Tianjin, Shanghai, Chongqing, Dalian, Shenzhen, Guangzhou, Wuhan, Harbin, Chengdu, Nanjing, Xi'an, Jinan, Hangzhou, Hefei, Nanchang, Changsha, Daqing, Suzhou, Wuxi and Xiamen from July 1, 2010 to December 31, 2013.
 
 

AFFECTED COUNTRIES

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