search query: @indexterm taxation / total: 1872
reference: 573 / 1872
| Author: | Luo, Weiping |
| Title: | Evaluation and optimizing idea of current favorable tax policy for enterprises with high and new technology in Shenzhen special zone (original in Chinese) |
| Journal: | Special Zone Economy (c)
1999 : 3, p.33-34 |
| Index terms: | HIGH TECHNOLOGY TAXATION FINANCIAL POLICY REGIONAL POLICY CHINA |
| Language: | chn |
| Abstract: | Various favorable tax policies in Shenzhen are mainly embodied in income tax, local tax and circulation tax of enterprises with high and new technology and their products. For example, newly identified enterprises with high and new technology are exempt from income tax for two years; 25% of local sharing from increment value tax are returned to the enterprises. Presently the favorable tax policy is expected to be further improved: to strengthen the work of identifying and managing enterprises with new and high technology and their products; to increase preferential degree of circulation tax; to enlarge input as well as to share financial burden with enterprises with new and high technology; to correctly deal with the relation between preferential policy and investment environment. |
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