大连市国税税收优惠政策————————————————————————————————作者：————————————————————————————————日期：大连市国税税收优惠政策责编:徐传军来源：日期：2009-0４-20一、外商投资企业需缴纳的主要税收（未含地税）I. Major taxes that foreign-invested enterprise should pay (exclusive of local taxes)所得税企业收入减除成本费用后的余额为应纳税的所得，需缴纳30%的企业所得税和3%的地方所得税。
Income taxTo the income after the cost is deducted from corporate revenues, enterprise should pay 30% of the income as the corporate income tax and 3% as the local income tax.增值税企业销售货物和提供加工修理修配劳务的收入乘以17%的税率（部分货物为13%）为销项税额，当期购进货物所含支付增值税额为进项税额。
应纳税额=当期销项税额-当期进项税额Value Added Tax (VAT)The revenue from the goods sold by an enterprise and from processing, service provided by the enterprise is multiplied by the tax rate 17% (13% for some goods), that is to say, the output tax. To the goods purchased currently by an enterprise, the VAT paid is the input tax.VAT payable＝current output tax－current input tax二、大连外商投资企业可享受的主要税收优惠* 所得税的优惠为鼓励外商投资，国家对不同的地区，按照产业政策导向，给予不同地区、不同行业的外商投资企业以减低税率、定期减免、加速折旧、再投资退税、购买国产设备抵免、技术开发费用加计扣除等各种不同形式的所得税税收优惠。
II. Major tax preferences that Dalian foreign-invested enterprises enjoy:*Income tax preferencesTo encourage foreign businessmen to make investment, the country give preferential treatment in income tax to different regions and different industries in various ways following the guidance of industrial policies, such as reduction of tax rate, regular tax reduction and tax exemption, accelerateddepreciation, refund of the income tax paid on the reinvested amount, exemption of corporate income tax with the investment contributions by purchasing domestic made equipments and additional deduction of technical developing cost.降低税率企业所得税法定税率为30%，按照不同情况可分别减低为15%和24%。
Reduction of tax rateThe legal corporate tax rate is 30% and it could be reduced to 15% and 24% according to different situations.1、减按15%税率征收企业所得税：Corporate income tax is levied at a reduced rate of 15%（1）大连市经济技术开发区是首批国家级经济技术开发区，设在大连开发区内的生产性外商投资企业，享受减按15%税率征收企业所得税的优惠政策。
（2）设在市区及沿海经济开放区（普兰店、瓦房店、庄河）从事下列项目的企业可享受15%的税率：技术密集、知识密集型的项目；外商投资3000万美元以上，回收投资时间长的项目；能源、交通、港口建设的项目。
（3）大连市高新技术产业园区是首批国家级高新技术产业开发区，设在大连高新技术产业园区内的高新技术企业，享受减按15%税率征收企业所得税的优惠政策。
（4）从事港口码头建设的中外合资经营企业享受减按15%税率征收企业所得税的优惠政策。
（5）外资银行、中外合资银行，外国投资者投入资本或者由总行拨入营运资金超过1000万美元、经营期十年以上的，享受减按15%税率征收企业所得税的优惠政策。
(1) Dalian Eco-Tech Development Zone is a state-level eco-tech development zone of the first batch. The foreign-invested productive enterprises set up in the zone enjoy a reduced rate for corporate income tax 15%.(2) The enterprises that are set up in urban area and open coastal economic area (Pulandian, Wafangdian and Zhuanghe) and engaged in the following projects enjoy the deduced rate 15%: skill-intensive or knowledge technology intensive projects, the projects with an investment over USD30million and a long period for investment recovery, and projects related to energy, communications and port construction.(3) Dalian High-Tech Industrial Zone is a state-level high-tech industrial zone of the first batch. The foreign invested high-techenterprises set up in the zone enjoy a reduced rate for corporate income tax 15%.(4) To the Sino-foreign joint ventures engaged in construction of ports and docks, the corporate income tax is levied at a reduced rate of 15%.(5) The foreign invested banks and Sino-foreign joint venture banks with an operation period more than 10 years to which foreign investors have invested a capital or the head office has invested a working capital of over USD10million enjoys a reduced rate for corporate income tax 15%.2、减按24%税率征收企业所得税Corporate income tax is levied at a reduced rate of 24%（1）设在市区及沿海经济开放区（普兰店、瓦房店、庄河）的生产性外商投资企业享受减按24%税率征收企业所得税的优惠政策。
（2）大连金石滩旅游度假区是国家级旅游度假区，区内外商投资企业享受减按24%税率征收企业所得税的优惠政策。
(1) The foreign-invested productive enterprises set up in urban area and open coastal economic area enjoy a reduced rate for corporate income tax 24%.(2) Dalian Golden Pebble Beach Tourist Resort is a state-level tourist resort in China. The foreign-invested enterprise set up in the resort enjoys a reduced rate for corporate income tax 24% 定期减免税Regular tax reduction and tax exemption1、二免三减。
生产性外商投资企业，经营期在十年以上的，享受自获利年度起第一年和第二年免征企业所得税、第三年至第五年减半征收企业所得税的优惠政策。
新办的软件生产企业，享受自获利年度起第一年和第二年免征企业所得税、第三年至第五年减半征收企业所得税的优惠政策。
2、五免五减。
从事港口码头建设的中外合资经营企业，经营期15年以上的，享受自获利年度起第一年至第五年免征企业所得税、第六年至第十年减半征收企业所得税的优惠政策。
3、一免二减。
外资银行、中外合资银行，外国投资者投入资本或者由总行拨入营运资金超过1000万美元、经营期十年以上的，享受自获利年度起第一年免征企业所得税、第二年和第三年减半征收企业所得税的优惠政策。
4、二免。
在国务院确定的高新技术产业园区内的中外合资的高新技术企业，享受自获利年度起免征二年企业所得税的优惠政策。