" China (Shanghai) division of free trade test faces harbor new an area is overall plan " formal recently print and distribute. Shanghai of 119.5 square kilometer faces harbor from trade division new the area that start will build a district start off before the others the system system of core of melt into of investment trade freedom, among them taxation policy is a crucial link.
" plan " the 10th requirement implements the taxation system that has international competition ability and policy, give a specific policy.
On August 6, the country does newly hold introductory Shanghai from trade division new an area is overall plan news briefing. Chen Yin of members of standing committee of Shanghai municipal Party committee, standing deputy mayor answered media about " new piece the area will implement the what kind of taxation system that has international competition ability and policy " problem.
Chen Yin says, new the functional fixed position that the taxation policy of an area still basically expands around economy. Current, new a taxation policy that district plan made clear 5 respects in all:
The first, right with new development program photograph gets used to a region industry, the crucial core link of the key industry such as medicine of the integrated circuit that has fundamental advantage, artificial intelligence, biology, civil aviation is relevant enterprise, carry out proper time (since the day that hold water inside 5 years) tax rate of enterprise income tax according to 15% undertake expropriation, this will conduce to breed development advanced technique, form industrial radiate effect, drive development of linkage of other and relevant section.
The 2nd, on the foundation with other area pilot start off before the others, continue to explore policy of individual income tax to be opposite the incentive effect of talent of abroad high administrative levels.
The 3rd, free trade account reforms important infrastructure from trade division banking as Shanghai, we develop active exploration the taxation policy that joins financing and financial business through free trade account.
The 4th, new a taxation system arrangement that district plan registers a system clearly to be covered suitably with international shipping, advocate while if serving Shanghai international shipping,the center builds this country strategy, also support the development of industry of our country shipbuilding.
The 5th, encourage commerce to liberalize further advantage is changed, new to be being entered outside the condition the goods of an area of area custom purse net gives keep tax duty-free perhaps.
To these taxation policy with applicable enterprise, have clear target range and conditional demand. "Current, we are cooperating a country to be in charge of a branch to clutch make executive detailed rules, and will dog closely the executive effect of relevant policy. " Chen Yin says.
A personage of Shanghai Bureau of Finance tells the first finance and economics the reporter, " plan " in taxation policy has two big innovation: It is right new a pursues medicine of integrated circuit, artificial intelligence, biology, civil aviation waiting for link of crucial domain core to produce research and development business that the condition accords with inside the area, since the day that establishs oneself decrease inside 5 years impose enterprise income tax by the tax rate of 15% ; Another is alien of clear research executive area policy of allowance of negative balance of duty of gift individual income tax.
Tax rate of standard of our country enterprise income tax is 25% , be maintained to be company of new and high technology to be able to enjoy the favourable tax rate of 15% . Additional, wealth tax section has special and favourable policy in the light of the supportive industry of contented and certain condition, be opposite for instance integrated circuit line is broad the integrated circuit that is less than 0.25 micron or investment to exceed 8 billion yuan produces a business, classics after maintaining, decrease impose enterprise income tax by the tax rate of 15% .
Shi Zhengwen of director of research center of tax law of money of university of Chinese politics and law is analysed to the first finance and economics, the other and favourable policy such as company of new and high technology enjoys standard doorsill taller, and face harbor piece district future will be right the level that these industries enjoy 15% favourable tax rate inside 5 years relaxes. industry of medicine of focusing integrated circuit, artificial intelligence, biology, civil aviation, because these industries are high-tech industry,be, also be to face harbor piece the trade that area key expands.
Shi Zhengwen expresses, face harbor piece allowance of negative balance of duty of individual income tax of the talent outside area research executive area, may consult area of big bay of HongKong and Macow of another name for Guangdong Province duty privilege policy is carried out. Main purpose is to draw talented person of the high end outside the condition, reduce a tax tax to lose.
At present integrated income executes our country individual above quota progressive tax rate, tax rate most be as high as 45% to enter. Section of tax of wealth of near future Guangdong is clear, talent of the high end outside the condition that to be in area of big bay of HongKong and Macow of another name for Guangdong Province works and in short supply talent, its are in bead trigonometry the individual income tax of 9 city pay already paid tax the forehead exceeds his to press should the part of 15% calculative the amount of tax to be paid of specified amount of pay taxes income, by bead government of 9 city people offers trigonometry finance subsidy, this allowance is avoided impose individual income tax.
Additional, " plan " clear, to area of physical purse net is being entered outside the condition the goods inside, goods between the enterprise inside area of physical purse net trades and the service implements special taxation policy.
Shi Zhengwen expresses, this is the policy of existing free tax zone actually, for instance content of condition foreign goods is in face harbor piece inside the area, avoid impose value added tax of segment of custom duty, import and consumption tax.
" plan " say, expand new a suitable scope of policy of value added tax of area service export, those who consider to get used to the investment outside the condition and development of off shore business is new a division revenue policy. In do not bring about duty radical to erode the premise that transfers with profit to fall, explore the taxation policy arrangement of account of pilot free trade.
Shi Zhengwen expresses, at present goods exports value added tax but drawback, but get the ability that ask for a canal, scope of drawback of service export value added tax is at present less, and put forward this to expand new a suitable scope of policy of value added tax of area service export, future can enlarge a service to export drawback limits about the branch.
"The premise of the taxation policy that explores account of pilot free trade is not to bring about duty radical to erode transfer with profit, this is to prevent exploit an advantage of a few industries, order of disturbed country revenue, the influence avoids duty works instead. " Shi Zhengwen says.
University of Shanghai finance and economics Professor Fan Ziying thinks, decision-making branch is being done face harbor piece when division revenue policy is designed, want to retain a division revenue competition ability already, unapt become taxation flat.
