【正文】 n更多企業(yè)學(xué)院： 《中小企業(yè)管理全能版》183套講座+89700份資料《總經(jīng)理、高層管理》49套講座+16388份資料《中層管理學(xué)院》46套講座+6020份資料《國(guó)學(xué)智慧、易經(jīng)》46套講座《人力資源學(xué)院》56套講座+27123份資料《各階段員工培訓(xùn)學(xué)院》77套講座+ 324份資料《員工管理企業(yè)學(xué)院》67套講座+ 8720份資料《工廠生產(chǎn)管理學(xué)院》52套講座+ 13920份資料《財(cái)務(wù)管理學(xué)院》53套講座+ 17945份資料《銷售經(jīng)理學(xué)院》56套講座+ 14350份資料《銷售人員培訓(xùn)學(xué)院》72套講座+ 4879份資料江蘇省涉外稅收優(yōu)惠政策指南(英文版)Preferential Tax Policy Guidance For Enterprises with Foreign Investment and Foreign Enterprises Preferential Tax Policy Guidance For Enterprises with Foreign Investment and Foreign Enterprises　Preferential Turnover Tax Policy 　　Items shall be exempt from VAT 　　Preferential tax policies for agricultural means of production 　　Preferential VAT policies for part of the products made through multiple utilization of resources 　　Preferential consumption tax policies for scented soap and vehicle tire Preferential Tax Policies of EFIs and FEs Ine Tax 　　Taxation at reduced rates 　　　　Taxation on enterprise ine at 15% 　　　　Taxation on enterprise ine at 24% 　　Fixed term tax reductions and exemptions 　　　　Two year’s exemptions adjoining three year’s 50% reduction 　　　　Other fixed term tax reductions and exemptions 　　Tax refund on reinvestment 　　Comprehensive regional tax incentives 　　Other tax incentives 　　Withholding tax 　　　　Profit (Dividend) 　　　　Interest 　　　　Royalty 　　　　Rentals 　　　　Benefits Received from Transfer of Property Preferential Turnover Tax Policy I. Items shall be exempt from VAT: 1. Selfproduced agricultural products sold by agricultural producers。2. Contraceptive medicines and devices。3. Antique books。4. Instruments and equipment imported which is directly used in scientific research, experiment and education,5. Materials and equipment imported from foreign government and international organizations as assistance free of charge。6. Equipment and machinery required to be imported under contract processing, contract assembly and pensation trade,7. Articles imported directly by organizations for the disabled for special use by the disabled。8. Sale of goods which have been used by the sellers.II. Preferential tax policies for agricultural means of production: goods are exempted from VAT:i. Forage, including large amount unitary forage, mixed forage, pound feed, concentrated forage,ii. Agricultural films。iii. Certain kind of chemical fertilizer。iv. Agricultural pesticides within designated scope produced and sold by pesticide factories,v. Seeds, seedling, chemical fertilizer, pesticide and agriculture machinery marketed by whole sales and retail.III. Preferential VAT policies for part of the products made through multiple utilization of resources: 1. The construction building materials, which bined with content of 30% coal gangue, stone coal, powdered coal and furnace slag (not including blast furnace wet slag), should be exempted from VAT.2. The gold extracted from liguid waste and offscum should be exempted from VAT.IV. Preferential consumption tax policies for low pollution emission vehicles: Beginning from Jan. 1st 2000, cars, crosscountry vehicles and minibuses with low pollution emission will be granted with 30% reduction of the consumption tax.V. Preferential consumption tax policies for scented soap and vehicle tire:1. Beginning from Jan. 1st, 2001, scented soap listed in the taxation item of “Skin amp。 Hair Care Product” would be exempted from consumption tax.2. Beginning from Jan. 1st, 2001, “radial tire” listed in the vehicle tire taxation item will be exempted from consumption tax. The renovated tire will be free from consumption tax. The consumption tax on the rest of the tires will be levied at 10%. Part IIPreferential Tax Policies of EFIs and FE Ine TaxI. Taxation at reduced rates1. Taxation on enterprise ine at 15%A 15% Enterprise Ine Tax rate shall apply to those EFIs located in Special Economic Zones, Foreign Enterprises (hereinafter referred to as FE) with establishments or fixed places in Special Economic Zones engaged in production and business operation, as well as those EFI of production nature which have establishments in Economic and Technological Development Zones.The Enterprise Ine Tax on EFI in Coastal Economic Open Zones, in old urban districts of cities where the Special Economic Zones or the Economic and Technological Development Zones are located, or other places specified by the State Council, may be imposed at the reduced rate of 15%, provided that the operation activities of those enterprises are centered on power and energy, transportation and munication, harbor and port, dock and wharf, and other projects inspired by the State Council. The specific rules shall be stipulated by the State Council.(Section 1, 3 of Article 7, the Tax Law)The application of 15% reduced Enterprise Ine Tax rate mentioned in paragraph 1 of article 7, Tax Law, is limited to ines procured by enterprises from production and business operation in the respective areas specified in paragraph 1, article 7.(Section 1 of Article 71, the Detailed Rules)The Special Economic Zones mentioned in paragraph 1,article 7, refers to those special areas sanctioned by the State Council including Shenzhen, Zhuhai, Shantou, Xiamen, Hainan Island。 the Economic Technological Development Zones refers to areas set up in coastal port cities which are under the approval of the State Council.(Article 69, the Detailed Rules)The enterprises that may enjoy 15% of the reduced ine tax rate, as stipulated in paragraph 3, article 7 of the Ine Tax Law, are mainly listed below:1. EFIs of production nature which have establishments in the old urban districts of the cities where the Coastal Economic Open Zones, Special Economic Zones, the Economic Technological Development Zones are located, and which are engaged in the following projects:a. Technology intensive or knowledge intensive projects。b. Projects with foreign inves