Preferential Policies for Taiwanese Investment in Mainland China

The enterprise income tax rate is 15%, and further preferential treatment will be given in the following cases:

1. Productive foreign-funded enterprises with an operating period of more than 1 years will be levied at half for three years from the profit-making year;

2. For foreign-funded enterprises whose export products accounted for more than 7% of the total output value in that year, the income tax can be levied at the rate of 1% after the expiration of the prescribed reduction or exemption;

3. As a technologically advanced foreign-funded enterprise, the income tax can be levied at the rate of 1% after the prescribed tax reduction or exemption expires;

4. Foreign-funded enterprises in the service industry with an operating period of more than 1 years and an investment of more than US$ 5 million shall be exempted for one year and levied at a half rate for two years from the year when they have never made a profit;

5. Foreign-funded enterprises that invest in infrastructure such as electric power, ports, docks, etc. with an operating period of more than 15 years shall be exempted for five years from the profit-making year, and levied at a half rate for five years;

6. foreign investors of a foreign-capital enterprise can return 4% of the income tax paid on the reinvested part if the profits obtained from the enterprise are directly invested in the enterprise to increase the registered capital or set up other foreign-capital enterprises as capital investment for a period of not less than five years. If a foreign investor directly reinvests in China to establish an expanded product export enterprise or an advanced technology enterprise for a period of not less than five years, all the income tax paid for the reinvested part will be refunded.

7. foreign enterprises' profits, interests, rents, royalties and other income from Xiamen are subject to income tax at a reduced rate of 1%.

2. Land

After application and payment of relevant land fees, the land use right can be obtained, and it can be transferred, leased, mortgaged or used for other activities within the use period. The maximum life of land use is 5 years for industrial land, and the land use fee for enterprise land is exempted for 5 years from the date of production. Industrial projects with large investment scale are allowed to be paid in installments within two years according to the benchmark land price after approval.

Haicang Investment Zone provides land with five connections and one leveling, that is, the water supply, communication, sewage and flood drainage networks are connected to the roads around the plot, and the power supply is connected to the interval opening and closing station, and the plot is leveled as planned.

iii. About entry and exit

Entry and exit: In addition to the normal entry and exit management, Xiamen Port can also provide visas, certificates and landing endorsements.

Entry and exit of foreigners: You can go straight to Xiamen Port with a valid passport to apply for a tourist visa for foreigners in the special zone valid for five days.

Overseas Chinese and compatriots from Hong Kong, Macao and Taiwan can apply for entry and exit passes of the People's Republic of China * * * and China by presenting valid overseas residence certificates.

entry and exit of Taiwan Province residents: You can apply for a valid mainland travel permit for taiwan residents at Xiamen Port with a valid passport of Taiwan Province, or apply for a valid entry and exit endorsement (valid for three months) with a valid mainland travel permit for taiwan residents for five years.

4. Children's education

Providing Taiwanese children with conditional school choices superior to "citizen treatment"; Since 22, 15 places have been reserved for Taiwanese children in the initial years of provincial-level middle schools and demonstration primary schools in urban areas; Children of Taiwanese businessmen who have no permanent residence in this city can also participate in computer allocation in junior high schools in the area, and the senior high school entrance examination can apply for provincial-level schools that meet the standards; During the period of Taiwanese children studying in Xiamen primary and secondary schools, the management of student status is exactly the same as that of students with permanent residence in this city.

In addition, in May every year, the Municipal Education Bureau, the Municipal Taiwan Federation and the Municipal Taiwan Association jointly hold a consultation meeting to answer all questions related to the education of Taiwanese children. Every autumn, children of Taiwanese businessmen who plan to study in Xiamen are registered and put on record, and schools are arranged according to their wishes. Every year in the first half of August, children of Taiwanese businessmen are also organized to go to school for on-site work. Taiwanese businessmen only need to bring all the necessary materials and go through all the formalities in one trip.

In September, 21, the Collection of Preferential Policies for Taiwanese Investment was published, which comprehensively and systematically arranged and compiled the relevant regulations and measures of the central government and local governments on the management and protection of Taiwanese investment. The content is detailed and authoritative, which has played a bright and concise guiding role for Taiwan compatriots to invest and inspect in the mainland of the motherland.

Source: Cross-Strait Publishing Exchange Center

In September p>21, the Collection of Preferential Policies for Taiwanese Investment was published, which comprehensively and systematically collated and compiled the relevant regulations and measures of the central government and local governments on the management and protection of Taiwanese investment; The content is detailed and authoritative, which has played a bright and concise guiding role for Taiwan compatriots to invest and inspect in the mainland of the motherland.

Source: Cross-Strait Publishing Exchange Center