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广州市鼓励外商投资的办法有25条,主要内容是: 一、产品出口企业和先进技术企业凡经营期在十年以上者,从开始获利年度起,头两年免征所得税,第三至八年减半征收所得税。二、产品出口企业和先进技术企业均免交地方所得税。三、产品出口企业和先进技术企业如使用广州市内生产的原材料及零部件生产出口产品,由企业申请,广州市税务机关核准,退还其所用原材料和零部件所含的工业环节的工商统一税。四、产品出口企业和先进技术企业的外商,用企业分得的外汇利润购买广州市生产的产品出口,经市税务机关批准,可退还部分产品的工商统一税给外商投资企业。五、外商投资企业生产替代进口的产品,如果国内用户
There are 25 ways in which Guangzhou encourages foreign investment. The main contents are as follows: 1. Export-oriented enterprises and advanced technology enterprises who have a business operation of more than 10 years shall be exempt from income tax for the first two years from the first profit-making year. Eighth half tax levied in eight years. Second, product export enterprises and advanced technology companies are exempt from local income tax. Third, the product export enterprises and advanced technology companies such as the use of raw materials and parts manufactured in Guangzhou City, the production of export products, application by the enterprise, Guangzhou City, the tax authorities approved the return of raw materials and parts used in the industrial part of the consolidated industrial and commercial tax . Fourth, foreign-invested enterprises and advanced technology-based enterprises purchase foreign-made products exported by enterprises in Guangzhou for export profits. With the approval of the municipal tax authorities, they can refund the consolidated industrial and commercial taxes on some products to foreign-invested enterprises. Fifth, foreign-invested enterprises to produce alternative imported products, if domestic users