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Enquiry: What are the Tax Incentives on Offer for Investors in the Guangdong Free Trade Zone?

Photo: Enquiry: What are the Tax Incentives on Offer for Investors in the Guangdong Free Trade Zone?
Photo: Enquiry: What are the Tax Incentives on Offer for Investors in the Guangdong Free Trade Zone?

All businesses based in the Hengqin New Area or the Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Co-operative Zone (which includes several sub-zones of the Guangdong Free Trade Zone) and investing in designated priority sectors are eligible to pay Enterprise Income Tax at a reduced rate of 15%. If a business maintains facilities inside the preferential tax zone as well as facilities outside the zone, only income derived from those facilities within the zone will qualify for the 15% rate.

In case of the Hengqin New Area, the qualifying priority sectors are:

  • New and high technologies
  • Medicine and health
  • Scientific and educational research and development
  • Cultural and creative industries
  • Commercial services

In the case of the Qianhai Co-operative Zone, the qualifying priority sectors are:

  • Modern logistics
  • Information services
  • Scientific and technological services
  • Cultural and creative industries

This preferential treatment regime will remain in effect until 31 December 2020.

Detail of the tax incentives were initially announced in the Notice of the Ministry of Finance and the State Administration of Taxation on the Policies and Catalogue of Income Tax Preferences for Enterprises in the Guangdong Hengqin New Area, Fujian Pingtan Comprehensive Experimental Zone, and Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Co-operative Zone (Cai Shui No. 26 [2014]).

Please contact the administrative bureau of the relevant preferential tax zone to inquire directly as to the qualifying criteria with regards to its own reduced Enterprise Income Tax scheme.

Content provided by Picture: HKTDC Research
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