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<table border="0" cellpadding="3" cellspacing="1" width="100%" class="forumline"> <tr> <th class="thCornerL" width="22%" height="26">Autor</th> <th class="thCornerR">Wiadomość</th> </tr> <tr> <td width="22%" align="left" valign="top" class="row1"><span class="name"><a name=""></a><b>75nakc49j5</b></span></td> <td class="row1" height="28" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="100%"><img src="http://picsrv.fora.pl/subBlack/images/icon_minipost.gif" width="12" height="9" alt="Post" title="Post" border="0" /><span class="postdetails">Wysłany: Czw 6:34, 13 Sty 2011<span class="gen"> </span> Temat postu: Ministry of Finance and State Administration of Ta</span></td> </tr> <tr> <td colspan="2"><hr /></td> </tr> <tr> <td colspan="2"><span class="postbody">Beijing, Tianjin, Dalian, Heilongjiang, Shanghai, Jiangsu, Zhejiang, Anhui, Jiangxi, Shandong, Hubei, Hunan, Guangdong, Shenzhen, Chongqing, Sichuan and Shaanxi provinces (municipalities, separately listed cities) Department of Finance (Bureau), State Administration of Taxation and local taxation bureaus, Science and Technology Agency (commissions, bureaus), Development and Reform Commission (Bureau): <br />To further promote the development of advanced technology services, and promoting technical innovation and technical service capabilities to enhance and strengthen the overall competitiveness of our services, the State Council, now with advanced technology services to business-related tax policy issues are notified as follows: <br /> <br />First,Localization Software, the policy content <br />(A) of the Industrial Park, Jiangsu, advanced technology service company tax policy to promote pilot projects to Beijing, Tianjin, Shanghai, Chongqing, Dalian, Shenzhen, Guangzhou, Wuhan, Harbin, Chengdu, Nanjing, Xi'an, Jinan, Hangzhou, Hefei,Print solution outsourcing, Nanchang,Offshore outsourcing, Changsha, , Daqing, Suzhou, Wuxi, China's service outsourcing model in 20 cities (hereinafter referred to as outsourcing model city), that is,outsourcing and globalization, since January 1, 2009 until December 31, 2013 at the above cities in 20 service outsourcing model implemented the following policies: <br />1. Of accredited advanced technology service business will pay 15% income tax. <br />2. Of accredited advanced technology service companies, employee education expenses of their place by not more than 8% of the total wages paid by enterprises, according to the proportion of enterprise income tax deduction is more than part of the allowed deduction in future tax years over. <br />3. Of accredited advanced technology service companies offshore service outsourcing business exempted from business tax. <br />Engaged in offshore outsourcing business of the revenue, is the advanced technology service businesses outside the unit under contract with the commission contracts to provide this notice as defined in the annex to the information technology outsourcing services, technical business process outsourcing services and technical knowledge process outsourcing services from the overseas unit of the revenue. <br />(B) of the Suzhou Industrial Park, the existing corporate tax of advanced technology-based service to pilot the implementation of policies after 31 December 2008, according to the relevant provisions of this notice. <br /> <br />Second, the scope of advanced technology service business <br />1. Information technology outsourcing (ITO): including software development and outsourcing, information technology research and development services, outsourcing and information systems operations and maintenance outsourcing. <br />2. Technical business process outsourcing services (BPO): including business process design services, enterprise management services, operations services and corporate supply chain services. <br />3. Technical knowledge process outsourcing (KPO). <br />The information technology outsourcing (ITO), a technical business process outsourcing services (BPO) and technical knowledge process outsourcing (KPO) for the specific application of the Annex. <br /> <br />Third, advanced technology and management services to enterprises that <br />(A) of the technically advanced service enterprises that condition. <br />Enjoy preferential tax policies of the technically advanced service enterprises must meet the following conditions: <br />1. In Article II of this notice one or more within the scope of advanced technology service business enterprises. <br />2. Business registration and production operations in the service outsourcing model city (including the districts and counties (county-level cities), and all other administrative divisions) within the. <br />3. Enterprises with legal personality, the last two years in the import and export business management, financial management, tax management, foreign exchange management, customs management, no illegal act, or the use of advanced technology enterprises should have a strong R & D capability. <br />4. The employees have a college education accounted for 50% of the total number of enterprise employees or more. <br />5. Enterprises engaged in the notice within the provisions of Article II of the advanced technology service revenues accounted for the sum of the annual gross revenue of the business more than 70%. <br />6. Enterprises should obtain the international qualification (including the development capability and maturity models, development capability and maturity model integration, IT service management, information security management, service providers, environmental safety, ISO quality system certification, certification of human resources capacity ) signed with foreign customer service outsourcing contracts, and its foreign customers to the international (offshore) outsourcing services to corporate business income is not less than 50% of the total income that year. <br />(B) of the advanced technology service companies identified management. <br />1. Service outsourcing model city of the province (municipality, separately listed cities) Technology department in conjunction with the class business, finance, taxation and development and reform department under the provisions of this notice to develop specific management practices, and report to Ministry of Commerce, Ministry of Finance, State Taxation Administration and the National Development and Reform Commission filing. <br />2. Qualified technically advanced service enterprises should be in accordance with this notice and the relevant control regulations, to the local (municipal) level science and technology, business, finance, taxation and materials development and reform department of the joint declaration after the preliminary examination submitted to the provincial (municipalities, separately listed cities) Technology department. Provinces (municipalities, separately listed cities) technology, business, finance, taxation and joint assessment of development and reform department and be identified. List of enterprises should be identified and the Times, Science and Technology, Ministry of Commerce, Ministry of Finance and State Taxation Administration and the National Development and Reform Commission filing. <br />3. The certified advanced technology service company, holding the relevant verification documents to the local competent tax authorities for the notification requirement to enjoy the preferential tax treatment of the issues. Tax benefits of advanced technology service business conditions change, they shall be changed within 15 days from the date of the report to the competent tax authorities; no longer enjoy preferential tax policies consistent with the process, found that companies do not have the advanced technology service enterprise qualifications should be suspended enterprises to enjoy tax incentives, and drew the recognized body for review. <br />4. Service outsourcing model city (city) level science and technology, business, finance, taxation and development and reform department and the province (municipality, separately listed cities) technology, business, finance, taxation, and development and reform department of the tax benefits have been determined and policy, advanced technology and service enterprises should be prepared to track management, business scope of change, merger, division, career change, relocation companies, do not meet the conditions identified should promptly cancel its qualification to enjoy preferential tax policies. <br /> <br />Fourth, the service outsourcing model city finance, taxation,Outsourcing Solution For Retail Goods, business, technology and development and reform departments to seriously implement the provisions of this notice, and effectively improve communication and collaboration. In the process of policy implementation problems identified must be promptly reported to progressively reflect the Ministry of Finance, State Administration of Taxation, Ministry of Commerce and National Development and Reform Commission. <br /> <br />Attachment: advanced technology service business identified range (Trial) <br />Two nine-April 24 OO</span></td> </tr> </table></td> </tr> <tr> <td colspan="2" height="1" class="spaceRow"><img src="http://picsrv.fora.pl/subBlack/images/spacer.gif" alt="" width="1" height="1" /></td> </tr> </table>
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