¡¡Manufacturing
enterprises with foreign investment
Location
Tax Rates
Tianjin Municipality(Urban,
Suburban)
24%
TEDA
15%
TPFTZ
15%
THTIP High-Tech Industries
15%
Special Economic Zone
15%
Coastal Open Economic
Areas(County Town, Satellite Towns)
24%
¡¡Non-Manufacturing enterprises
with foreign investment
Location
Tax Rates
Tianjin Municipality(Urban,
Suburban)
30%
TEDA
30%
TPFTZ
30%
THTIP High-Tech Industries
Special Economic Zone
15%
Coastal Open Economic
Areas(County Town, Satellite Towns)
30%
Specific
Trades
Technologically advanced
and export-oriented enterprises with export products
over 70% of total output, after expiration of
periods of exemption and reduction(enterprises
enjoying 50% cut but the resulting rates are under
10% shall be levied at 10%).
Location
Tax Rates
Tianjin Municipality(Urban, Suburban)
12%
TEDA
10%
TPFTZ
10%
THTIP High-Tech Industries
10%
Special Economic Zone
10%
Coastal Open Economic Areas(County Town,
Satellite Towns)
12%
Technology-intensive and
knowledge-intensive projects; energy, communications
and port construction projects; projects with
foreign investment over US$30,000,000 and late
recovery
Location
Tax Rates
Tianjin Municipality(Urban, Suburban)
15%
TEDA
15%
TPFTZ
15%
THTIP High-Tech Industries
15%
Special Economic Zone
15%
Coastal Open Economic Areas(County
Town, Satellite Towns)
15%
Chinese-foreign Equity
JV engaged in port and dock construction
Location
Tax Rates
Tianjin Municipality(Urban,
Suburban)
TEDA
Coastal Open Economic Areas
(County Town, Satellite Towns
TPFTZ
THTIP High-Tech
Industries
Same as SEZ
Special Economic
Zone
In accordance with
original stipulations
Coastal Open Economic Areas
(County Town, Satellite Towns
¡¡Periods of Exemption and Reduction
¡¡Manufacturing enterprises
with foreign investment(during of operation over
10 years)
Location
Tax Rates
Tianjin Municipality(Urban,
Suburban)
Same as SEZ
TEDA
Same as SEZ
TPFTZ
Same as SEZ
THTIP High-Tech Industries
Same as SEZ
Special Economic Zone
From year of making profit,
2 years exemption and 3 years reduction of
50%
Coastal Open Economic Areas
(County Town, Satellite Towns
Same as SEZ
¡¡Non-Manufacturing
enterprises with foreign investment(during of
operation over 10 years)
Location
Tax Rates
Tianjin Municipality(Urban, Suburban)
TEDA
TPFTZ
THTIP High-Tech Industries
Special Economic Zone
Service trade, foreign capital
contribution over US$5,000,000, 1 year exemption
and 2 years reduction of 50%
Coastal Open Economic Areas
(County Town, Satellite Towns
¡¡Specific Trades
Technologically advanced
enterprises
Location
Tax Rates
Tianjin Municipality(Urban, Suburban)
Same as SEZ
TEDA
Same as SEZ
TPFTZ
Same as SEZ
THTIP High-Tech Industries
Same as SEZ
Special Economic Zone
Enterprises still qualify
as technologically advanced after periods
of exemption and reduction may enjoy further
3 years reduction of 50%
Coastal Open Economic Areas
(County Town, Satellite Towns
Same as SEZ
¡¡Foreign-Capital Banks(period
of operation over 10 years)
Location
Tax Rates
Tianjin Municipality
(Urban, Suburban)
TEDA
TPFTZ
THTIP High-Tech Industries
Special Economic Zone
Operation fund transferred
from head office over US$10,000,000 -1 year
exemption, 2 years reduction of 50%
Coastal Open Economic Areas
(County Town, Satellite Towns
Equity JV engaged in
port/dock construction(period of operation over
15 years)
Location
Tax Rates
Tianjin Municipality(Urban, Suburban)
Same as SEZ
TEDA
Same as SEZ
TPFTZ
Same as SEZ
THTIP High-Tech Industries
2 years exemption
and 3 years reduction of 50%; upon approval,
may enjoy reduction of 15-30% tax due for another
10 years
Special Economic Zone
Coastal Open Economic Areas
(County Town, Satellite Towns
Same as SEZ
¡¡2. Local Income Tax
¡¡Manufacturing enterprises
with foreign investment(duration of operation
over 10 years)
Location
Tax Rates
Tianjin Municipality(Urban, Suburban)
Temporarily exempted in Tianjin
TEDA
TPFTZ
Temporarily exempted in Tianjin
THTIP High-Tech Industries
Temporarily exempted in Tianjin
Special Economic Zone
Coastal Open Economic Areas
(County Town, Satellite Towns
Temporarily exempted in Tianjin
¡¡Non-Manufacturing enterprises
with foreign investment
Location
Tax Rates
Tianjin Municipality(Urban, Suburban)
3% as stipulated
TEDA
For enterprises established
before end 1993 temporarily exempted in Tianjin
TPFTZ
Temporarily exempted
THTIP High-Tech Industries
Special Economic Zone
Coastal Open Economic Areas
(County Town, Satellite Towns
3% as stipulated
¡¡Export-oriented and
technologically advanced enterprises
Location
Tax Rates
Tianjin Municipality(Urban, Suburban)
Same as SEZ
TEDA
Temporarily exempted in Tianjin
TPFTZ
Temporarily exempted
THTIP High-Tech Industries
Special Economic Zone
Coastal Open Economic Areas
(County Town, Satellite Towns
temporarily exempted in Tianjin
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