• As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%.

    国家需要重点扶持高新技术企业按15%的税率征收企业所得税

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  • The Circular on Several Issues Concerning the Implementation of the Enterprise Income Tax (Circular 79) issued by State Administration of Taxation (SAT) on 20 February 2010.

    国家税务总局2010年220发布有关实施企业所得税(通告79)(SAT)的几个问题通知

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  • High and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction of 15%.

    国家需要重点扶持高新技术企业减按15%的税率征收企业所得税

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  • All incomes from production and operation by enterprises (except for state Banks and insurance companies) set up in Hainan Island shall be subject to the enterprise income tax at the rate of 15%.

    海南岛举办的企业(国家银行保险公司除外),从事生产经营所得税和其他所得,均按15%的税率征收企业所得税。

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  • All incomes from production and operation by enterprises (except for state Banks and insurance companies) set up in Hainan Island shall be subject to the enterprise income tax at the rate of 15%.

    海南岛举办的企业(国家银行保险公司除外),从事生产经营所得税和其他所得,均按15%的税率征收企业所得税。

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