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Present Condition of Foreign Investment Evaluation by Foreign Investors Key Zones Taxation Policy

Policy Service


.Important Notice
Law of the People’s Republic of China on Corporate Income Tax has been approved by the 5th plenary of the 10th National People’s Congress on March 16, 2007 and shall come into force as of January 1, 2008. According to the new law, the income tax rate of companies with foreign investment is 25%, which is the same as of companies with domestic investment. Only the encouraged projects and Industries according with the regulations and laws of the nation are able to enjoy the preferential rate.


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