Overview
The Capital Investment Encouragement Law provides reduced corporate tax rates for qualifying industrial and technological enterprises. Benefits range from 7.5% to 16% corporate tax (versus standard 23%), with reduced dividend tax of 20%.
Incentive Rates
| Enterprise Type | Zone A | Other Areas |
|---|---|---|
| Preferred enterprise | 7.5% | 16% |
| Preferred technological enterprise | 7.5% | 12% |
| Special preferred technological enterprise | 6% | 6% |
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.