关于上海浦东区鼓励外商投资减征、免征企业所得税和工商统一税的
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(Approved by the State Council on September 7, 1990 and promulgated1 by the Ministry2 of Finance on September 11, 1990)
时效性:失效  颁布日期:19900911  实施日期:19901001  失效日期:19940401  颁布单位:财政部

  Article 1 These Provisions are formulated3 in order to assist Shanghai Pudong New Zone (hereinafter referred to as “Pudong New Zone”) in expanding foreign economic cooperation and technological4 exchange, absorbing foreign capital, introducing advanced technology, and speeding up development and construction.

  Article 2 Production-oriented enterprises organized as Chinese-foreign equity5 joint6 ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises established in Pudong New Zone shall be subject to enterprise income tax at the reduced tax rate of 15% on income derived7 from production and business operations and on other income. Upon the filing of an application with and approval of the tax authorities, an exemption9 from income tax in the first and second years, commencing the first profit-making year, and a 50% reduction of income tax from the third through the fifth years shall be granted to those enterprises scheduled to operate for a period of 10 years or more.

  Article 3 After the period of enterprise income tax reduction and exemption has expired in accordance with the provisions of the State, export-oriented enterprises may, for any year in which the output value of the export products of the enterprise amounts to 70% or more of the output value of the products of the enterprise for that year, pay enterprise income tax at a reduced tax rate of 10%. After the period of enterprise income tax reduction and exemption has expired in accordance with the provisions of the State, the payment of enterprise income tax at a rate reduced by one half maybe extended for a period of 3 years for advanced technology enterprises.

  Article 4 Enterprises with foreign investment that are engaged in the operation of such energy resources and communications construction projects as airport, harbour, railway, highway, and power station, shall be subject to enterprise income tax at a reduced tax rate of 15%. Upon the filing of an application with and approval of the tax authorities, an exemption from income tax from the first through fifth years, commencing the first profit-making year, and a 50% reduction of income tax from the sixth through the tenth years shall be granted to those enterprises scheduled to operate for a period of 15 years or more.

  Article 5 Enterprises with foreign investment, that are engaged in infrastructure10 construction connected with certain projects on tracts11 of land, upon approval by the tax authorities of an application filed by the enterprise, shall be given preferential treatment in taxation12, in accordance with Article 2 of these Provisions concerning production-oriented enterprises.

  Article 6 With respect to foreign financial institutions such as foreign capital banks, branch offices of foreign banks, banks with Chinese-foreign joint capital, and finance companies that are scheduled to operate for a period of 10 years or more, if the paid-in capital of foreign investors14 or the capital granted by the head office to the branch office for business operations exceeds 10 million U.S. dollars, upon approval by the tax authorities of an application, the enterprise income tax shall be levied15 on income derived from business operations at a reduced tax rate of 15%, and shall subject to an exemption in the first year, commencing the first profit-making year, and a 50% reduction in the second and third years.

  Article 7 Foreign financial institutions such as foreign capital banks, branch offices of foreign banks, banks with Chinese-foreign joint capital, and finance companies shall be subject to consolidated16 industrial and commercial tax at a tax rate of 3% on their income derived from loan transactions, and a tax rate of 5% on their income derived from other financial transactions.

  Article 8 A foreign investor13 that reinvests its share of profit obtained from an enterprise in the same enterprise or in other enterprises with foreign investment, or uses the aforesaid share of profit for setting up a new enterprise with foreign investment, where the period of operation is not less than 5 years, shall be refunded17 40% of the amount of income tax paid on the reinvested portion; if the reinvested amount is used to set up export-oriented enterprises or advanced technology enterprises, where the period of operation is not less than 5 years, the entire amount of income tax paid on the reinvested portion shall be refunded.

  Article 9 Where a foreign investor to a Chinese-foreign equity joint venture remits18 its share of profit out of China, the amount remitted19 shall be exempt8 from income tax.

  Article 10 Foreign investors having no establishments in China but receiving dividends20, interest, rentals21royalties22, and other income from sources in the Pudong New Zone shall be subject to income tax at a reduced tax rate of 10%, with the exception of those that are exempt from income tax in accordance with the law. Where investors which provide funds or equipment on preferential terms, or transfer advanced technology, and need to be granted more preferential treatment in the form of income tax reduction or exemption, the case shall be decided23 by the Shanghai Municipal People's Government.

  Article 11 Export products manufactured by enterprises with foreign investment, with the exception of crude oil, refined oil and the products otherwise specified24 by the State, shall be exempt from consolidated industrial and commercial tax.

  Article 12 Building materials, production and management equipment and spare parts, means of transport, office supplies required for own use, as well as raw materials and auxiliary25 materials required for production, imported by enterprises with foreign investment, shall be exempt from consolidated industrial and commercial tax.

  Where enterprises with foreign investment use the tax-free imported raw materials, spare parts, components26 and packaging materials for processing products, which are then sold on the domestic market, consolidated industrial and commercial tax shall be made up on the imported materials and components used for processing of such products.

  Article 13 Reasonable quantities of settling-in articles and means of transport personally brought in by foreign personnel who are working or reside in enterprises located in Pudong New Zone, shall be exempt from consolidated industrial and commercial tax.

  Article 14 The Shanghai Municipal People's Government shall decide whether or not the preferential treatment shall be granted to enterprises with foreign investment in respect of local income tax imposed on them, or in respect of reale state tax imposed on the new houses which have been built or bought by them for their own use.

  Article 15 For enterprises established or projects launched with investment by companies, enterprises and other economic organizations as well as individuals from Hong Kong, Macao and Taiwan, matters shall be handled by taking reference to these Provisions.

  Article 16 The State Taxation Bureau shall be responsible for interpreting these Provisions.

  Article 17 These Provisions shall go into effect as of October 1, 1990



点击收听单词发音收听单词发音  

1 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
2 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
3 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
4 technological gqiwY     
adj.技术的;工艺的
参考例句:
  • A successful company must keep up with the pace of technological change.一家成功的公司必须得跟上技术变革的步伐。
  • Today,the pace of life is increasing with technological advancements.当今, 随着科技进步,生活节奏不断增快。
5 equity ji8zp     
n.公正,公平,(无固定利息的)股票
参考例句:
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值,墨菲必须出售或者重新融资。
6 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
7 derived 6cddb7353e699051a384686b6b3ff1e2     
vi.起源;由来;衍生;导出v.得到( derive的过去式和过去分词 );(从…中)得到获得;源于;(从…中)提取
参考例句:
  • Many English words are derived from Latin and Greek. 英语很多词源出于拉丁文和希腊文。 来自《简明英汉词典》
  • He derived his enthusiasm for literature from his father. 他对文学的爱好是受他父亲的影响。 来自《简明英汉词典》
8 exempt wmgxo     
adj.免除的;v.使免除;n.免税者,被免除义务者
参考例句:
  • These goods are exempt from customs duties.这些货物免征关税。
  • He is exempt from punishment about this thing.关于此事对他已免于处分。
9 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
10 infrastructure UbBz5     
n.下部构造,下部组织,基础结构,基础设施
参考例句:
  • We should step up the development of infrastructure for research.加强科学基础设施建设。
  • We should strengthen cultural infrastructure and boost various types of popular culture.加强文化基础设施建设,发展各类群众文化。
11 tracts fcea36d422dccf9d9420a7dd83bea091     
大片土地( tract的名词复数 ); 地带; (体内的)道; (尤指宣扬宗教、伦理或政治的)短文
参考例句:
  • vast tracts of forest 大片大片的森林
  • There are tracts of desert in Australia. 澳大利亚有大片沙漠。
12 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
13 investor aq4zNm     
n.投资者,投资人
参考例句:
  • My nephew is a cautious investor.我侄子是个小心谨慎的投资者。
  • The investor believes that his investment will pay off handsomely soon.这个投资者相信他的投资不久会有相当大的收益。
14 investors dffc64354445b947454450e472276b99     
n.投资者,出资者( investor的名词复数 )
参考例句:
  • a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子
  • a cash bonanza for investors 投资者的赚钱机会
15 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
16 consolidated dv3zqt     
a.联合的
参考例句:
  • With this new movie he has consolidated his position as the country's leading director. 他新执导的影片巩固了他作为全国最佳导演的地位。
  • Those two banks have consolidated and formed a single large bank. 那两家银行已合并成一家大银行。
17 refunded ad32204fca182b862a5f97a5534c03a2     
v.归还,退还( refund的过去式和过去分词 )
参考例句:
  • Postage costs will be refunded (to you). 邮费将退还(给你)。 来自辞典例句
  • Yes, it will be refunded to you at the expiration of the lease. 是的,租约期满时,押金退回。 来自无师自通 校园英语会话
18 remits 8d38cfe57154d705b46f2fd6a39331f2     
n.职权范围,控制范围,影响范围( remit的名词复数 )v.免除(债务),宽恕( remit的第三人称单数 );使某事缓和;寄回,传送
参考例句:
  • He remits home every month. 他每月汇款回家。 来自《现代汉英综合大词典》
  • Second, company remits are far more global than that of the average job seeker or sovereign. 其次,较之普通求职者或一国政府,企业的活动要全球化得多。 来自互联网
19 remitted 3b25982348d6e76e4dd90de3cf8d6ad3     
v.免除(债务),宽恕( remit的过去式和过去分词 );使某事缓和;寄回,传送
参考例句:
  • She has had part of her sentence remitted. 她被免去部分刑期。 来自《简明英汉词典》
  • The fever has remitted. 退烧了。 来自《现代英汉综合大词典》
20 dividends 8d58231a4112c505163466a7fcf9d097     
红利( dividend的名词复数 ); 股息; 被除数; (足球彩票的)彩金
参考例句:
  • Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
  • Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。
21 rentals d0a053f4957bbe94f4c1d9918956d75b     
n.租费,租金额( rental的名词复数 )
参考例句:
  • In some large hotels, the income derived from this source actually exceeds income from room rentals. 有些大旅馆中,这方面的盈利实际上要超过出租客房的盈利。 来自辞典例句
  • Clerk: Well, Canadian Gifts is on the lower level. It's across from Prime Time Video Rentals. 噢,礼品店在楼下,在黄金时刻录像出租屋的对面。 来自口语例句
22 royalties 1837cbd573d353f75291a3827b55fe4e     
特许权使用费
参考例句:
  • I lived on about ?3,000 a year from the royalties on my book. 我靠着写书得来的每年约3,000英镑的版税生活。 来自辞典例句
  • Payments shall generally be made in the form of royalties. 一般应采取提成方式支付。 来自经济法规部分
23 decided lvqzZd     
adj.决定了的,坚决的;明显的,明确的
参考例句:
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
24 specified ZhezwZ     
adj.特定的
参考例句:
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
25 auxiliary RuKzm     
adj.辅助的,备用的
参考例句:
  • I work in an auxiliary unit.我在一家附属单位工作。
  • The hospital has an auxiliary power system in case of blackout.这家医院装有备用发电系统以防灯火管制。
26 components 4725dcf446a342f1473a8228e42dfa48     
(机器、设备等的)构成要素,零件,成分; 成分( component的名词复数 ); [物理化学]组分; [数学]分量; (混合物的)组成部分
参考例句:
  • the components of a machine 机器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在实验室中化学老师常把化合物分解为各种成分。
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