Traditional Culture Encyclopedia - Hotel accommodation - What are the preferential policies for foreign-funded hotels?
What are the preferential policies for foreign-funded hotels?
1, if the operating period exceeds 10 years, the enterprise income tax will be exempted in the first and second years from the profit-making year, and the enterprise income tax will be halved in the third to fifth years.
2. Foreign-invested hotels engaged in the construction of ports and docks, which have been in operation for more than 15 years, shall be exempted from enterprise income tax from the first year to the fifth year upon the application of enterprises and approved by the provincial tax authorities, and the enterprise income tax shall be halved from the sixth year to the tenth year.
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