Foreign-funded enterprises registered

With China's entry into the WTO before the gradual lifting of many policy barriers, China in the world industry chain become particularly conspicuous share, which also attracted many overseas investors to China's domestic investment. To improve decision-making and market investor response rate, the establishment of foreign-funded enterprises to choose the tendency is increasingly heavy, the first in China to set up joint-venture, cooperation, foreign investors have increased their capital through capitalization, mergers and acquisitions, and other means to produce commercial enterprises to achieve maximum profits. V foreign-funded enterprises characteristics 1. A corporate enterprise, all capital invested by foreign investors; 2. Foreign-funded independent economic entity, independent accounting, self-financing, independent of their legal responsibilities. V funding for foreign-funded enterprises Pay the expense of foreign investors in the establishment of foreign-funded applications and deadlines should be enshrined in the statute of the foreign-funded. Foreign investors can split the payment funded, but the final phase in the issuance of the business license should be funded from the date two years paid, which shall not be less than one year from foreign investors pledged a contribution of 15%, and foreign-funded business license should be issued within 90 days from the date paid. V file information required to declare foreign-funded enterprises Project feasibility studies; Foreign corporate certification (if an individual investment should provide proof of identity); Foreign corporate bank credit certification; Over the past three years the balance sheet; Foreign-funded import equipment inventory; Foreign-funded list and the Board appointed the members of the Board of Trustees and the staff of the identity; Other relevant necessary documents; Fire, environmental acceptance certificates; Other related necessary documents. V foreign-funded enterprises have to apply for a business license the following documents (joint ventures, cooperative enterprises with Sik) A. seals; Waihuidengjizheng; Basic bank account cards; Organization code cards; Tax registration; Customs registration certificates; Commodity inspection certificate; Statistical evidence; Manual labor. (176), enterprise income tax 1. Located in the special economic zones and productive foreign investment enterprise income tax rate of 15% (24% for the coastal cities, inland cities to 33%); 2. For more than 10 years of productive enterprises profit from year to the "two-year tax exemptions and three" concession; Foreign productive enterprises "two-year tax exemptions and three" concession period, when exports 70% of the annual total output value can only levy enterprise income tax; Recognized as advanced technology enterprises, extended by three years on enterprise income tax; 3. Other types of enterprises : (a) is valid for more than 15 years, the port terminal building for foreign-invested enterprises, with the approval from the annual profit, can enjoy the "five by five from the" income tax concessions; (b) the period of 10 years, 5 million U.S. dollars in foreign investment over the service enterprises, the approval from the annual profit, can enjoy "a free one half" of income tax concessions; (c) The period of validity of 10 years, foreign investors invested capital or operating funds from the bank accounts of more than 1,000 million Foreign banks and other financial institutions, with approval from the annual profit, can enjoy the "five by five from the" income tax concessions. 4. After-tax profits to re-invest in China : For five years, the tax authorities approved, may have returned to re-invest part of the enterprise income tax paid 40%; case of reinvestment "2 -" (export-oriented and technologically advanced type) enterprises, the total refund may have to pay part of its reinvestment in the business income tax. 5. Verify pay enterprise income tax levied by way of enterprise, the purchase of domestic equipment investment from the acquisition of equipment that could be 40% over the previous year, the new enterprise income tax credits. (fair) tariffs, import-linked VAT 1. To meet the "foreign-invested catalog" encouragement, a technology transfer project, the total investment in imported equipment and personal use in accordance with the contract with equipment imported technologies and distribution of kits, spare parts, in addition to the "lack of foreign investment projects in the duty-free import catalogues" in commodities, exempted tariffs and import-related taxes. 2. To meet the "foreign-invested catalog" encouragement, the production of all the products required for the export of imported equipment, the import customs duty and import value-added taxes in retreat. 3. Has encouraged the establishment of the foreign-invested enterprises, foreign-invested research and development centers, and advanced technology and export-oriented foreign-invested enterprise transformation in the production and operation of the original approval within the importing country can not produce or can not meet the performance needs of their own production equipment and supporting technologies, accessories, spare parts, may state regulations shall be exempted from import tariffs and import-related taxes. 4. Foreign government loans and loans from international financial institutions in project import their own equipment, foreign trade provided no pricing processing equipment imports, in addition to the "lack of duty-free import of foreign investment projects catalogues" in commodities, exempted tariffs and import-related taxes. (regions) VAT, a consumption tax 1. Foreign-invested enterprises or production of goods export to export a "free, touch, step," after paying tax or rebates. "avoid" tax refers to the marketing chain from the production of value-added enterprises; "in the" tax refers to the domestic enterprises can purchase raw materials as components of the burden of domestic goods in the amount of refunds for the filing; "regression" refers to a quarter of tax receipts amount to be placed in tax refunds. "paying back" refers to the tax rate on export goods press taxation, taxation, the tax rebate on exports rebates. 2. Foreign-invested enterprises in materials processing, importing raw materials for processing trade goods are exempted from import and value-added chain, consumption tax; Processing exports, the value-added chain from production, consumption tax. 3. Foreign-invested enterprises are encouraged to invest in the total domestic procurement of equipment, such as the scope of such equipment is duty-free catalogue, a full refund will be made in China equipment VAT. (ⅳ) personal income tax 1. Expatriate staff cut 4,000 yuan monthly salary deduction, 5-45% surplus accumulated by paying personal income tax rates. 2. Expatriates in the financial institutions exempt from income tax the interest earned on savings deposits. 3. Hong Kong, Macau, Taiwan compatriots in the light of the personal income tax policy. V foreign investment enterprise security staff In China, enterprises pay a monthly staff of the need for social security payments, the amount of staff salary to the ministry usually base percentage, the standard of living throughout different, and therefore the accounting base of the region, accounting ratio also varies.