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1、外商投资企业税收优惠政策TAXPREFERENTIALPOLICYFOR ENTERPRISE WITHFOREIGNINVESTMENTAnyforeignenterprisewithforeigninvestmentpercentageofcontributionequalingtoorexceeding25%,applyingtaxsystemandregisteringwiththetaxauthorityinaccordancewithforeignenterprisewithfore
2、igninvestment,shallbeapplicableforthetaxtreatmentforforeignenterprisewithforeigninvestment,Atpresent,foreignenterpriseswithforeigninvestmentinAnhuiprovinceshallbesubjecttotentaxcategories,includingValue-AddedTax,ConsumptionTax,BusinessTax,EnterpriseW
3、ithForeignInvestmentAndForeignEnterpriseIncomeTax,IndividualIncomeTax,UrbanRealEstateTax,VehicleAndVesselUsageLicensePlateTax,StampTax,ResourceTax,LandAppreciationTax.Theprimarytaxpreferentialpoliciesforenterprisewithforeigninvestmentareelaboratedbel
4、ow,subjecttotheexistingtaxlawsandregulations.I. TaxCategoryPreferenceEnterpriseswithforeigninvestmentshalltemporarilybeexemptedfromCityAndTownshipLandUseTax,CityMaintenanceAndConstructionTax,EducationalSurchargeandLocalEducationalSurcharge. II
5、. TaxPreferenceforValue-AddedTaxa. Importationofmaterialsandequipmentdirectlyusedinscientificresearch,experimentandeducationshallbeexemptfromVAT.b. Importationofmaterialsandequipmentfromforeigngovernmentsandinternationalorganizationsasassi
6、stancefreeofchargeaswellasequipmentandmachineryrequiredtobeimportedundercontractprocessing,contractassemblyandcompensationtradeshallbeexemptfromVAT.c. Theexportationofthegoodsproducedandexportedbyvariousproductionenterprisesshallbesubject5.1-9,,se
7、rvices,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachievetothemethodoftaxexemption,creditandre
8、fund.d. VATisfreeonthegoodself-producedandexportedbysmalltaxpayers. III. TaxPreferenceforConsumptionTaxFortaxpayersexportingtaxableconsumergoods,theconsumptionTaxshallbeexempt. IV. TaxPreferenceforBusinessTaxa. Anyforeignenterprisewh
