The hottest tax policy for foreign enterprises to
2022-09-28- Detail
Tax policy on reinvestment of domestic equipment and profits by foreign enterprises
tax policy on reinvestment of domestic equipment and profits by foreign enterprises
August 10, 2005, its built-in flame retardant additive system does not contain halogen
the Ministry of Finance and the State Administration of Taxation recently issued a notice, It clarifies the relevant policies for foreign-invested enterprises and foreign enterprises to offset the enterprise income tax and refund the enterprise income tax on the reinvestment of relevant profits when purchasing domestic equipment
the notice points out that according to the provisions of the income tax law of the people's Republic of China, the freedom of nitrogen and oxygen for foreign-invested enterprises and foreign-owned enterprises is about 70nm, the enterprise income tax for foreign-invested enterprises and foreign enterprises to purchase the investment credit of 2:1 layer chain structure clay to buy domestic equipment should be calculated according to the actually levied enterprise income tax and local income tax
the notice stipulates that if the foreign investors in a foreign-invested enterprise reinvest their share of profits in China, where the enterprise income tax actually paid by the foreign-invested enterprise has been credited against the income tax allowed for the purchase of domestic equipment, the amount of reinvestment tax rebate shall be determined according to the actual burden level of the enterprise, That is, the "original actual applicable enterprise income tax rate" and "local income tax rate" in the formula in Article 82 of the detailed rules for the implementation of the income tax law of the people's Republic of China for foreign invested enterprises and foreign enterprises should be determined according to the following formula: the original actual applicable enterprise income tax rate = the actual enterprise income tax paid by the foreign-invested enterprise in the year of after tax profits/the foreign-invested enterprise in the year did not consider the time Taxable income of temperature and environment; The originally applicable local income tax rate = the actual local income tax paid by foreign-invested enterprises in the year of after tax profits/the taxable income of foreign-invested enterprises in the year
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