1, October 24, 2013 the Ministry of Finance announced "on China's (Shanghai) Pilot Free Trade Zone on import tax policy notice". The Circular stipulates that under the current policy framework, the import of machinery, equipment and other goods required by production enterprises and productive service enterprises in the pilot zone shall be exempted from tax. However, goods imported by enterprises in the living service industry and other enterprises, as well as goods that are explicitly not exempted from tax by laws, administrative regulations and relevant provisions, are excluded.
2. Starting from July 15, 2010, key equipment (including software tools and technologies), parts and components, and raw materials that cannot be produced domestically for the domestic enterprises undertaking the "Outline of the National Medium- and Long-Term Plan for Scientific and Technological Development (2006-2020)" for the research and development of major technological projects supported by the State, are exempted from the import tariffs and import linkage value-added tax. value-added tax.
Expanded Information:
Of course, it is also important to be wary of businesses that are not normally mobile. There are four main types of abnormal flow of enterprises:
(1) shell separation type
This type of enterprise "east side of the nest, west side of the registration; the south side of the license, the north side of the production and sales". Some enterprises are only in a park or economic development zone, registered a license, the actual production and operation of the place has not changed. Some in the same residence registered several or even a dozen companies.
(2) the total branch "inverted type"
Some enterprises in the original head office in an urban area, in order to enjoy the preferential policies, the head office will be relocated to the residence of an economic development zone, and set up a branch in the original location, resulting in the transfer of the main body of the tax or the tax level of change.
(3) "All off type"
Because of the different preferential policies for enterprises in various districts, there is a phenomenon of "where the policy is lenient, the enterprise will move to where". This type of enterprise new registration and business place is the same, but not the actual production and operation of the need to relocate, purely to enjoy preferential policies exempted from paying taxes, less taxes and various funds. Individual enterprises here to enjoy the end of the preferential policies, and then move to a new location to continue to enjoy the preferential policies.
(4) "roaming unlicensed business type"
A few enterprises from the industrial and commercial, the tax department's territorial management, in the name of changing the place of business to engage in roaming unlicensed business.
Baidu Encyclopedia - Tax Incentives