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1. National Identified high and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction of 15%.
2. Foreign-funded enterprises engaged in ˇ°encouraged foreign investment industriesˇ± that are enumerated in ˇ°Catalogue for the Guidance of Foreign Investment Industriesˇ± may import production equipment within the volume of investment for their own use and the related technology, auxiliary materials, spare parts according to the import contract without paying customs duty and VAT (excluding those listed in ˇ°Catalogue of Imported Commodities not Entitled for Tariff Exemption for Projects with Foreign Investmentˇ±).
3.Income tax on profit earnings remitted abroad is levied at a reduced rate of 10%
4. Withholding Income Tax
Foreign investors with no operations in China have income on interest, rent, royalty for the right of special permission and other resources in JXEDZ may pay income tax at a reduced rate of 10% besides those exempted by law.
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