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- Reinvested earnings of foreign-invested enterprises enjoy tax rebates
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Reinvested earnings of foreign-invested enterprises enjoy tax rebates
* : * : admin * : 2012-09-24 * : 0
Reinvested earnings of foreign-invested enterprises enjoy tax rebates
* Source: * Author: * Time: 2012-09-24 *: 0
, The provisions in Article 10 of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises "," foreign-invested enterprises, foreign investors, the profits from the enterprise directly re-invested in the enterprise, to increase the registered capital or as capital investment to establish Other foreign-invested enterprises, operate for a period of not less than five years of approval of the application of the investor, the tax authorities refund the reinvested income tax already paid 40% tax, the State Council, other preferential provisions, and handled in accordance with the provisions of the State Council; reinvestment five-year withdrawal shall repay the refunded tax. "
"The People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises Income Tax Law Implementation Rules" Article 80 second paragraph, third paragraph, when the rebate is calculated in accordance with the provisions of Article 10 of the Tax Law, foreign investors should be provided can be confirmed for reinvestment of profits Certificate of the Year; reasonably be extrapolated to determine the local tax authorities can not provide proof.
The actual involvement of foreign investors shall reinvestment funds within one year from the date of holding the state the amount of their investment, the investment horizon of the capital increase or capital contributions, apply to the tax authorities of refund tax places. '
Article 81 provides that "the State Council said in Article 10 of the Tax otherwise preferential provisions refer directly reinvest foreign investors in China, the expansion of export-oriented enterprises or advanced technology enterprises, as well as foreign investors from Hainan enterprises within the Special Economic Zone reinvest the profits to the construction of infrastructure projects and agriculture development enterprises in the Hainan Special Economic Zone, in accordance with the relevant provisions of the State Council, all the refund of income tax already paid on the reinvested portion.
Foreign investors apply for tax refund on reinvestment in accordance with the provisions of the preceding paragraph, the addition shall be handled in accordance with Article 50, paragraph 2, the provisions of paragraph 3, shall provide confirmation of audit confirmation issued by the department organized expansion of business for export-oriented enterprises proof or advanced technology enterprises.
Foreign investors direct reinvestment organized by the expansion of the enterprise, since the commencement of production, operating within three years did not meet the standards of the export-oriented enterprises, or does not continue to be recognized as an advanced technology enterprise, shall be repaid six percent of the tax refund ten. '
* Source: * Author: * Time: 2012-09-24 *: 0
, The provisions in Article 10 of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises "," foreign-invested enterprises, foreign investors, the profits from the enterprise directly re-invested in the enterprise, to increase the registered capital or as capital investment to establish Other foreign-invested enterprises, operate for a period of not less than five years of approval of the application of the investor, the tax authorities refund the reinvested income tax already paid 40% tax, the State Council, other preferential provisions, and handled in accordance with the provisions of the State Council; reinvestment five-year withdrawal shall repay the refunded tax. "
"The People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises Income Tax Law Implementation Rules" Article 80 second paragraph, third paragraph, when the rebate is calculated in accordance with the provisions of Article 10 of the Tax Law, foreign investors should be provided can be confirmed for reinvestment of profits Certificate of the Year; reasonably be extrapolated to determine the local tax authorities can not provide proof.
The actual involvement of foreign investors shall reinvestment funds within one year from the date of holding the state the amount of their investment, the investment horizon of the capital increase or capital contributions, apply to the tax authorities of refund tax places. '
Article 81 provides that "the State Council said in Article 10 of the Tax otherwise preferential provisions refer directly reinvest foreign investors in China, the expansion of export-oriented enterprises or advanced technology enterprises, as well as foreign investors from Hainan enterprises within the Special Economic Zone reinvest the profits to the construction of infrastructure projects and agriculture development enterprises in the Hainan Special Economic Zone, in accordance with the relevant provisions of the State Council, all the refund of income tax already paid on the reinvested portion.
Foreign investors apply for tax refund on reinvestment in accordance with the provisions of the preceding paragraph, the addition shall be handled in accordance with Article 50, paragraph 2, the provisions of paragraph 3, shall provide confirmation of audit confirmation issued by the department organized expansion of business for export-oriented enterprises proof or advanced technology enterprises.
Foreign investors direct reinvestment organized by the expansion of the enterprise, since the commencement of production, operating within three years did not meet the standards of the export-oriented enterprises, or does not continue to be recognized as an advanced technology enterprise, shall be repaid six percent of the tax refund ten. '
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