1, tax reduction for enterprises in the special zone. Enterprises with foreign investment and foreign enterprises that set up institutions and places in the Special Zone to engage in production economy shall be subject to enterprise income tax at a reduced rate of 15%.

2. Tax relief for banks in the SAR. Foreign-funded banks, Sino-foreign joint venture banks and other financial institutions in the Special Zone have invested more than US$ 6,543.8+million, and the operating period has exceeded 654.38+00 years, so the income tax will be levied at the reduced rate of 654.38+05%. And from the profit-making year, the first year is tax-free, and the income tax in the second and third years is halved.

3. Tax reduction for specific enterprises in the old city. Set up technology-intensive and knowledge-intensive projects in the old city of the special zone; Projects with an investment of over USD 30 million and a long payback period; Productive foreign-invested enterprises in energy, transportation and port construction projects shall be subject to income tax at a reduced rate of 15%.

4. Tax reduction for enterprises in the old city. The income tax will be reduced by 24% if foreign-invested enterprises are established in the old city of the Special Zone.

5. Tax reduction and exemption for service enterprises in the Special Zone. Foreign-invested service enterprises in the Special Zone with an investment of US$ 5 million and an operating period of more than 10 shall be exempted from enterprise income tax in the first year from the profit-making year, and the enterprise income tax shall be halved in the second and third years.

6. Tax reduction and exemption for enterprises in the Special Zone. All kinds of enterprises engaged in productive industries in the Special Zone, whose operating period is more than 10, shall be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax shall be halved in the third to fifth years.

7. Profits shared by foreign investors are tax-free. Foreign investors in joint ventures in special zones shall be exempted from income tax when their profits from the enterprises are remitted abroad.

8. Tax reduction for export enterprises. Enterprises producing foreign-invested products in the Special Zone (the export output value accounts for more than 70%) shall be subject to income tax at a reduced rate of 10%. (Article 75)

9. Tax reduction and exemption for enterprises in Hainan Special Zone. Foreign-invested enterprises established in Hainan Special Economic Zone engaged in infrastructure and agricultural development and operation such as ports, docks, airports, highways, railways, power stations, coal mines, water conservancy, etc., whose operating period exceeds 15 years, shall be exempted from income tax from 1 year to the fifth year from the profit-making year, and the income tax shall be halved from the sixth year to 10 year.

Extended data:

Special zone development

I institutional compatibility, evolution and economic performance

Whether the goal orientation of the formal system is consistent with the individual's interest preference in the organization determines whether the formal system and the informal system are compatible, whether the compatibility determines the transaction cost of the organization and economic operation, and finally determines the impact of economic performance, mainly through three aspects: incentive, supervision cost and strengthening cost.

First, when the formal rules of an organization are consistent with the preferences and interests of the members in the subgroup, the economic performance of the organization will be greatly improved. Members of an organization are self-motivated, which is more clear through the establishment of a formal system. When the formal and informal rules of the game are consistent, they will reinforce each other.

Second, the compatibility of WTO rules with search and rescue systems and economic performance.

After China's entry into WTO, China is faced with the compatibility between WTO rules and the existing system in China. It has become a top priority to improve the compatibility of the system and the economic benefits of the whole system, as well as in China Special Economic Zone.

The change and evolution of WTO rules have the dual nature of "induced change" and "mandatory change", which is the institutional crystallization of two formal systems. However, for countries that have joined the WTO, it obviously has the characteristics of a "mandatory transitional" formal system.

Especially for developing countries with underdeveloped market economy, this kind of performance is more obvious, and the original system of WTO accession has the characteristics of informal system. Therefore, there are both compatible and incompatible possibilities between the two.

Third, strengthen the system compatibility of special economic zones and maintain their high performance.

Compared with the formal system of WTO, the systems of all countries belong to "informal system", but there are differences between formal system and informal system.

The system compatibility of countries joining WTO will face two problems: the compatibility of WTO rules with their formal systems and the compatibility with their informal systems. Because the WTO system has the characteristics of "mandatory change" of the formal system.

It is decided that the formal system and informal system of countries that have joined the WTO are in a subordinate position, and efforts should be made to change their existing systems to adapt to the WTO system, strengthen the compatibility of the whole system, and achieve the goal of improving economic performance after joining the WTO.

Reference source: Baidu Encyclopedia-Special Economic Zone