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The State Council on matters related to tax and other preferential policies

Number of visits: Date:2015-05-13
The State Council on matters related to tax and other preferential policies
Guo Fa [2015] No. 25
 
Provinces, autonomous regions and municipalities, wagons, agencies directly under:
 
Now on the "State Council on the clear specification of tax and other preferential policies of the notice" (Guo Fa [2014] No. 62) involved in matters related to the notice as follows:
 
First, the same national tax and other incentives, to put in place one by one.
 
Second, the various localities and departments have issued preferential policies, have prescribed period, the implementation of the prescribed time limit; there is no deadline has really necessary adjustment by local governments and relevant departments in accordance grasp the rhythm, to ensure the establishment of sound principles transitional period, continue during the transition period.
 
Third, local enterprises have signed contracts with incentives, continue to be valid; honored to have been part of non-retroactivity.
 
Fourth, all localities and departments to develop the future introduction of new incentives, in addition to laws, administrative regulations, the provisions of the existing transactions, involving taxation or central approved the establishment of non-tax revenue should be reported to the State Council after the approval of the Executive; the other by the local government and After the approval of the Executive departments, including arrangements for expenditure generally not pay tax or corporate tax revenues linked.
 
Fifth, special clean-up work, "the State Council on tax and other incentives to clean up standard notice" (Guo Fa [2014] No. 62) requirements, to be conducted in the future after further deployment.
 
State council
 
May 10, 2015

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