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普华永道:中国税务概览英文版2015年Chinataxfactsandfigures

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e enterprise is engaged in projects that Р fall within the Catalogue for CIT Preferential Treatments of the zone.Р Enterprises established in Zhuhai’s Hengqin New Area are applicable Р to a reduced CIT rate of 15% provided that the enterprise is engaged in Р projects that fall within the Catalogue for CIT Preferential Treatments Р of the area.Р Enterprises established in the prehensive Experimental Р Zone of Fujian Province are applicable to a reduced CIT rate of 15% Р provided that the enterprise is engaged in projects that fall within the Р Catalogue for Encourage Industries of the zone.Р From 1 January 2011 to 31 December 2020, encouraged enterprises in Р the Western Regions are eligible for a reduced preferential CIT rate of Р 15%.Р6 The People’s Republic of China Tax Facts and Figures

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