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财政部 税务总局关于中国(上海)自贸试验区临港新片区重点产业企业所得税政策的通知

Notice from the Ministry of Finance and the State Taxation Administration on Corporate Income Tax Policies for Key Industries in the Lingang New Area of the China (Shanghai) Pilot Free Trade Zone
财税〔2020〕38号

Country-interest evidence · pilot

Trade inferences use UN Comtrade, with China as reporter. Country connections indicate potential trade relevance, not measured harm, firm-level exposure or legal applicability. Inward measures concern exporters to China; competition with Chinese exports in third markets is not assessed.

Inspect implementing jurisdictions and partner evidence · 55 relationships

Argentina: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 64,502,580

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 937,604,663

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 829,934,683

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 585,438,626

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 6,384,644

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 5,346,694

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 33,803,764

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 919,794,741

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 1,820,645,803

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 88,679,912

Cyprus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 27,882,594

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 31,839,230

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 10,575,672,340

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 644,444,892

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 553,603,652

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 207,724,352

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 3,507,247,377

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 1,223,365,157

Greece: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 159,134,030

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 644,300,861

Croatia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 4,464,809

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 169,334,562

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 211,722,293

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 75,401,901

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 8,054,767,448

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 1,560,669,023

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 2,275,390,086

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 22,218,030,290

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 65,199,999,936

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 6,544,640

Latvia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 1,234,120

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 178,444,177

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 2,647,563,102

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 210,685,232

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 33,518,784,604

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 509,684,242

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 37,700,042

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 39,513,926

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 7,674,293,181

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 51,250,580

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 266,102,767

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 15,591,955

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 7,651,018,478

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 5,997,303

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 22,419,003

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 1,926,941,750

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 4,773,487,678

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 103,384,512,450

Uruguay: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 4,953,323

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 19,055,368,117

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 13,593,233,267

South Africa: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 74260 · recorded trade USD 23,468,625

Implementing jurisdiction: China · intervention 74260

Implementing jurisdiction: China · intervention 74261

Implementing jurisdiction: China · intervention 74262

Assessment states
  • No sector coded; treated as horizontal by the source calculation (not independently confirmed)
  • No sector coded; treated as horizontal by the source calculation (not independently confirmed)
  • Trade-based partners recorded

Measures

Capital grant
Provincial · origin: Chinese firms or production in China · locality: Local firms · in force from 2020-01-01 · Keyword screen (unreviewed)
Implemented by China (subnational) · no affected jurisdictions listed: no sector named, so treated as horizontal: no affected jurisdictions
6、企业获得国家或省级政府科技或产业化专项资金、政府性投资基金或取得知名投融资机构投资。
Supports production in a place, so favours that place by rule.
Guidance fund / state equity
Provincial · origin: Chinese firms or production in China · locality: Local firms · in force from 2020-01-01 · Keyword screen (unreviewed)
Implemented by China (subnational) · no affected jurisdictions listed: no sector named, so treated as horizontal: no affected jurisdictions
6、企业获得国家或省级政府科技或产业化专项资金、政府性投资基金或取得知名投融资机构投资。
Supports production in a place, so favours that place by rule.
Tax relief
Provincial · origin: Chinese firms or production in China · locality: Local firms · CPC 471; 352 · in force from 2020-01-01 · Keyword screen (unreviewed)
Implemented by China (subnational) · affects 52 partners (inferred from trade data, 2019 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, United States, Vietnam …
一、对新片区内从事集成电路、人工智能、生物医药、民用航空等关键领域核心环节相关产品(技术)业务,并开展实质性生产或研发活动的符合条件的法人企业,自设立之日起5年内减按15%的税率征收企业所得税。
Supports production in a place, so favours that place by rule.

Same central policy, other provinces

国务院关于印发中国(上海)自由贸易试验区临港新片区总体方案的通知 · 国发〔2019〕15号 · 2019-07-27 · answered in 1 province held · trace it ↗
ProvinceFirst document citing itDatedLag
Shanghai this document 2020-07-13 352 d
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

财税〔2020〕38号 上海市财政局、国家税务总局上海市税务局: 根据《国务院关于印发中国(上海)自由贸易试验区临港新片区总体方案的通知》(国发〔2019〕15号)有关要求,现就中国(上海)自由贸易试验区临港新片区(以下称“新片区”)内重点产业企业所得税政策通知如下: 一、对新片区内从事集成电路、人工智能、生物医药、民用航空等关键领域核心环节相关产品(技术)业务,并开展实质性生产或研发活动的符合条件的法人企业,自设立之日起5年内减按15%的税率征收企业所得税。 二、本通知所称“符合条件的法人企业”必须同时满足以下第(一)、(二)项条件,以及第(三)项或第(四)项条件中任一子条件: (一)自2020年1月1日起在新片区内注册登记(不包括从外区域迁入新片区的企业),主营业务为从事《新片区集成电路、人工智能、生物医药、民用航空关键领域核心环节目录》(以下简称《目录》)中相关领域环节实质性生产或研发活动的法人企业。 实质性生产或研发活动是指,企业拥有固定生产经营场所、固定工作人员,具备与生产或研发活动相匹配的软硬件支撑条件,并在此基础上开展相关业务。 (二)企业主要研发或销售产品中至少包含1项关键产品(技术)。 关键产品(技术)是指在集成电路、人工智能、生物医药、民用航空等重点领域产业链中起到重要作用或不可或缺的产品(技术)。 (三)企业投资主体条件: 1、企业投资主体在国际细分市场影响力排名前列,技术实力居于业内前列; 2、企业投资主体在国内细分市场居于领先地位,技术实力在业内领先。 (四)企业研发生产条件: 1、企业拥有领军人才及核心团队骨干,在国内外相关领域长期从事科研生产工作; 2、企业拥有核心关键技术,对其主要产品具备建立自主知识产权体系的能力; 3、企业具备推进产业链核心供应商多元化,牵引国内产业升级能力; 4、企业具备高端供给能力,核心技术指标达到国际前列或国内领先; 5、企业研发成果(技术或产品)已被国际国内一线终端设备制造商采用或已经开展紧密实质性合作(包括资本、科研、项目等领域); 6、企业获得国家或省级政府科技或产业化专项资金、政府性投资基金或取得知名投融资机构投资。 三、上海市财税部门会同产业主管部门制定重点产业企业认定具体操作管理办法,并报财政部、税务总局备案。 四、本通知自2020年1月1日起实施。2019年12月31日前已在新片区注册登记且从事《目录》所列业务的实质性生产或研发活动的符合条件的法人企业,可自2020年至该企业设立满5年期限内按照本通知执行。 附件:《新片区集成电路、人工智能、生物医药、民用航空关键领域核心环节目录》 财政部 国家税务总局 2020年7月13日 (注:1.只接收对该政策性文件的相关咨询;2.留言时请注明政策性文件名称)