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Anonymous users2024-02-06Legal analysis: Since January 1, 2008, after the merger of the old Enterprise Income Tax Law of the People's Republic of China and the Income Equalization Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises into the new Enterprise Income Tax Law of the People's Republic of China, Sino-foreign joint ventures, like domestic-funded enterprises, have no special tax incentives, and can enjoy the income tax incentives stipulated in Chapter IV of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China.
Legal basis: Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China
Article 58 The tax basis of fixed assets shall be determined in accordance with the following methods:
1) For the purchased fixed assets, the purchase price and the relevant taxes and fees paid, as well as other expenses directly attributable to the assets to achieve their intended use, shall be the basis for taxation;
2) For self-built fixed assets, the expenses incurred before the completion of the settlement shall be the basis for taxation;
3) For fixed assets under financial lease, the total amount of payment agreed in the lease contract and the relevant expenses incurred by the lessee in the process of signing the lease contract shall be the basis for taxation, and if the total amount of payment is not agreed in the lease contract, the fair value of the assets and the relevant expenses incurred by the lessee in the process of signing the lease contract shall be the basis for taxation;
4) For fixed assets with surplus, the tax basis shall be the full replacement value of the same type of fixed assets;
5) For fixed assets acquired through donations, investments, exchange of non-monetary assets, debt restructuring, etc., the fair value of the assets and the relevant taxes and fees paid shall be the basis for taxation;
6) For the reconstructed fixed assets, in addition to the expenditures specified in Article 13 (1) and (2) of the Enterprise Income Tax Law, the tax basis shall be increased by the reconstruction expenses incurred in the process of reconstruction.
Article 59 Deduction of depreciation of fixed assets calculated according to the straight-line method is permitted.
The enterprise shall calculate the depreciation from the month following the month in which the fixed assets are put into use; For fixed assets that have been discontinued, depreciation shall be calculated from the month following the month in which they are discontinued.
Enterprises should reasonably determine the estimated net residual value of fixed assets according to the nature and use of fixed assets. Once the estimated net residual value of a fixed asset has been determined, it may not be changed or changed.
Article 60 Unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:
1) 20 years for houses and buildings;
ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;
3) 5 years for appliances, tools, furniture, etc. related to production and business activities;
4) 4 years for means of transport other than airplanes, trains, and ships;
e) electronic equipment, for 3 years.
Article 61 The expenses incurred by enterprises engaged in the exploitation of petroleum, natural gas and other mineral resources before the commencement of commercial production and the depreciation and depreciation methods of relevant fixed assets shall be separately prescribed by the competent departments of finance and taxation.
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Anonymous users2024-02-05First, the front. Purchased fixed assets.
The basis is the purchase price and related taxes paid, as well as other expenses directly attributable to the use of the asset for its intended purpose.
Fixed assets constructed by the bank are based on the expenses incurred before the completion of the settlement, and the fixed assets are leased.
2. Detailed analysis.
Productive foreign-invested enterprises.
Preferential treatment for productive foreign-invested enterprises with a business period of more than 10 years shall be exempted from enterprise income tax in the first and second years from the year in which they start to make profits.
From the third to the fifth year, the corporate income tax will be reduced by half. But it belongs to oil, natural gas, and rare metals.
Precious metals and other resource exploitation projects shall be separately stipulated. Where the actual operating period of a foreign-invested enterprise is less than 10 years, it shall pay the enterprise income tax that has been exempted or reduced. Reinvestment Tax Rebate IncentivesForeign investors of foreign-invested enterprises will directly invest the profits obtained from the enterprise in the enterprise to increase the registered capital.
or if it is used as capital investment to establish other foreign-invested enterprises with an operating period of not less than five years, 40% of the income tax paid for the reinvested part shall be refunded upon the application of the investor and the approval of the tax authority. Foreign investors who directly reinvest in the establishment and expansion of product export enterprises or advanced technology enterprises in China may, in accordance with the relevant provisions of the National Security Council, fully refund the outstanding amount of the enterprise income tax paid for the reinvested part.
3. What are the principles for establishing Sino-foreign joint ventures?
The principle of national sovereignty. That is, the principle of inviolability of national jurisdiction. Establishment, operation and termination of enterprises, etc. Chinese legal concepts must be observed. The principle of protecting the legitimate rights and interests of investors. Foreign capital, industrial property rights, personal rights.
Do not touch the grandson to be violated, and the profits are remitted abroad under the law. The principle of equality and mutual benefit. It is mainly reflected in whether the rules for dealing with problems stipulated in the contract and articles of association are followed when resolving the investment relationship between the two parties.
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Anonymous users2024-02-04In the past, China mainly relied on preferential policies to attract foreign investment, but now it relies more on improving the investment environment. We will strengthen the alignment with international economic and trade rules, enhance transparency, strengthen the protection of property rights, adhere to the law, encourage competition and oppose monopoly.
Legal basis: Suspected People's Republic of China ** Information Disclosure Regulations".
Article 7: The people at all levels shall actively promote the work of information disclosure of the Qin Que ethnic group, and gradually increase the content of information disclosure.
Article 8: The people at all levels shall strengthen the standardization, standardization, and informatization management of information resources, strengthen the establishment of the Internet's information disclosure platform, promote the integration of the information disclosure platform and the government service platform, and increase the level of information disclosure.
Article 9: Citizens, legal persons, and other organizations have the right to supervise administrative organs' information disclosure efforts, and to make criticisms and suggestions.
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