Local income taxes of enterprise

The preferential rate for foreign invested enterprises is 15% and it can be treated with two-year exemption and three-year half reduction.

City construction tax

Exempted

Education surtax

Exempted

Real estate tax

Original value of real estate (1-30%)ˇÁ1.2% (Exempted in the first three years.)

Personal income tax

Personal income tax: Personal above 1,400 yuan, per month for local employees above 4,000 yuan per month for overseas employees. The tax rate is 5-4.5%.

Value-added tax

17%

Commodity inspection fee

Goods valueˇÁ0.25%ˇÁ70%

Quarantine and inspection fee

Bulk goods 0.5-1 yuan/ton

Container 40 yuan/20 ft; 80 yuan/40 ft

Charge for waste discharge

Charge for conformity discharge

0.05 yuan/ton

Charge for discharge exceeding criteria

Pollutants/exceeding the criteria

0.18 yuan/ton

Pollutants exceeding the criteria

0.05 yuan/ton+2600 yuan