普华永道中国税法.pdf

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1、TaxThePeople’sRepublicofChinaTaxFactsandFigures©2007PricewaterhouseCoopers.Allrightsreserved."PricewaterhouseCoopers"referstotheChinafirmofPricewaterhouseCoopersor,asthecontextrequires,thenetworkofmemberfirmsofPricewaterhouseCoopersInternationalLimited,eachofwhich

2、isaseparateandindependentlegalentity.ForewordhisbooklethasbeenpreparedtoprovidethereaderwithanoverviewoftaxesleviedintheTPeople’sRepublicofChina.Itisnotintendedtocoverexhaustivelythesubjectsitaddressesbutrathertoanswersomeoftheimportant,broadquestionsthatmayarisef

3、orthereader.Whenspecificissuesariseinpractice,itwillbenecessarytorefertothelaws,regulationsandinterpretationsofthePRC.Sincethelawsandregulationsarestillevolvingandarenotalwaysuniformlyinterpreted,itisadvisabletoobtainappropriateprofessionaladvice.Ifyouwouldlikemor

4、einformationonanyofourservicesdescribedonpages28to29,pleasecontactoneofourspecialistslistedatthebackofthisbooklet.ThecommentaryinthisbookletdoesnotcovertaxesleviedinHongKongandMacao,whichbecameSpecialAdministrativeRegionsofthePRCon1July1997and20December1999respect

5、ively.HongKongandMacaocontinuetoretaintheirowntaxsystemsandthetaxesapplicableinMainlandChinadonotapplyinHongKongandMacao.ThenewCorporateIncomeTaxLawwasreleasedinMarchthisyear.However,theimplementationdetailshavenotbeenfinalisedandreleased.Anupdatedversionofthisboo

6、kletwillbeavailableshortlyaftertheimplementationdetailsarepublished.ContentsPageTaxadministration1ForeignEnterpriseIncomeTax(“FEIT”)for1ForeignInvestmentEnterprisesandForeignEnterprises(tobeannulledon1January2008)–Generalintroduction1–Enterpriseincometax2–Localinc

7、ometax2–Concessionarytaxrates2SpecialEconomicZones3EconomicandTechnologicalDevelopmentZones3OldUrbanDistrictsofSEZsandETDZsand3CoastalOpenEconomicZonesHi-TechIndustryDevelopmentZones4BondedZones4ExportProcessingZones4ShanghaiPudongNewArea5NationalTourismAreas5Othe

8、rareas5Production5Oil,naturalgas,raremetalsandpreciousmetals5Agriculture,forestryandanimalhusbandry5Technologicallyadvancedand6export-orientedenterprise