乌鲁木齐国家高新区    乌鲁木齐高新技术产业开发区(新市区)
 
Home> Investment Guide

High-tech developmental zone preferential taxation policy

( chinadaily.com.cn )

Updated: 2014-11-20

  Print Mail Large Medium  Small 0

1. High-tech companies, which are registered in the high-tech developmental zone and are recognized by the regional science and technology department, will enjoy a tax abatement and will be levied with a 15 percent tariff rate for corporate income taxes since their date of recognition (or since the date of going into operation for newly established companies). They must be examined and approved by the high-tech developmental zone management committee and the tax authority. The newly established high-tech companies, since the date of going into operation, will enjoy corporate income tax exemptions for the first three years and a half-cut in the second consecutive three years.

2. High-tech companies will enjoy preferential taxation treatments as stipulated by national policies when their developed high-tech products are recognized by national or regional science and technology authorities to meet an internationally advanced level. They can also receive it if they fill in the domestic blank page or meet domestically advanced levels or fill in the regional blank page. The high-tech developmental zone will first levy the value-added tax and then return the value-added tax (return the parts into the financial revenues of the developmental zone).

3. With approval of the high-tech developmental zone management committee and taxation authority, newly established companies investing in the following sectors shall be exempted from levying corporate income taxes and business taxes in the first three years, since the date of receiving the business license, if their operation period is greater than 10 years. The industrial sectors are comprised of electric power, communication, postal services, public utilities, traffic and other infrastructures, and information and technology advisory service industries in the new quarters of the high-tech developmental zone. The tertiary sectors are business, catering, tourism and hotel services in the getaway quarters of the high-tech developmental zone.

4. Newly established companies registered in the high-tech developmental zone will enjoy a half reduction of corporate income taxes for five years since their year of making profits. That is, if they meet the industrial policy guideline of the high-tech developmental zone. High-tech companies registered in all technology industrial parks of the high-tech developmental zone will enjoy the same preferential treatments as those established in the new quarters of the high-tech developmental zone.

5. Productive investment projects in the high-tech developmental zone may apply to the zero tax rate for regulatory tax in the fixed assets investment orientation, except are otherwise restricted by country. The companies investing in non-productive investment projects may pay the tax in stages unless they are unable to pay the tax in one shot, with approval of local tax department at the same level of the government department approving the project.

6. Foreign invested high-tech companies newly established in the high-tech developmental zone shall enjoy the same preferential taxation policies for domestically invested high-tech companies.