Circular of the Ministry of Finance and the State Administration of Taxation on the Preferential Enterprise Income Tax Policies and Catalogue for Hengqin New Area of Guangdong Province, Pingtan Comprehensive Experimental Area of Fujian Province and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen City

Circular of the Ministry of Finance and the State Administration of Taxation on the Preferential Enterprise Income Tax Policies and Catalogue for Hengqin New Area of Guangdong Province, Pingtan Comprehensive Experimental Area of Fujian Province and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen City

Cai Shui [2014] No.26

March 25, 2014

The Finance Departments (Commissions), local bureaus of the State Administration of Taxation and local tax bureaus of Guangdong Province, Fujian Province and Shenzhen City,

In accordance with the spirit delivered by the relevant replies of the State Council, we hereby promulgate the preferential enterprise income tax catalogue for Hengqin New Area of Guangdong Province, Pingtan Comprehensive Experimental Area of Fujian Province and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen City and make known the relevant enterprise income tax policies as follows:

Article 1 The encouraged enterprises founded in Hengqin New Area of Guangdong Province, Pingtan Comprehensive Experimental Area of Fujian Province and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen City shall be subject to a reduced enterprise income tax rate of 15%.
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