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Application Scope

Taxpayers in Qianhai who meet the following conditions can enjoy a reduced corporate income tax rate of 15%:

  1. Located in the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (in the scope of the “Overall Development Plan for Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone” approved by the State Council in August 2010, hereinafter referred to as the “cooperation zone”).
  2. The main business is one or more of the industrial projects specified in the “Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone Enterprise Income Tax Preference Catalog (2021 Edition)” (hereinafter referred to as the “Preferential Catalog”), and its main business revenue accounts for the enterprise is more than 60% of total income.

Application

Taxpayers who meet the preferential conditions for corporate income tax in Qianhai can claim the preferential policies by themselves by calculating and filling in the corresponding line during the quarterly prepayment and annual settlement of corporate income tax.

General Enterprises

    1. In the quarterly prepayment, the “actual profit amount” x 10% of the preferential amount on line 10 of the “Corporate Income Tax Monthly (Quarterly) Prepayment Tax Return (Type A)” shall be filled in line 13 “income tax reduction and exemption amount”.
    2. At the time of the annual settlement and payment, the “taxable income”×10% of the preferential amount on line 23 of the “Corporate Income Tax Annual Tax Return (Type A)” shall be filled in the 24th item of the attached table “A107040 Income Tax Reduction and Exemption Preferential List” “Encouraged industrial enterprises in Hengqin of Guangdong, Pingtan of Fujian, Qianhai of Shenzhen and other regions are subject to a reduced corporate income tax rate of 15%.”

Consolidated Tax Enterprise

    1. For enterprises whose head office is located in the cooperation zone, the 15% tax rate is only applicable to the income of their head office and branches that meet the preferential conditions in the cooperation zone.
    2. In the quarterly prepayment, the preferential amount is calculated based on the “actual profit amount” × 10% of the eligible head office and branches, and the head office fills in the “Corporate Income Tax Monthly (Quarter) Prepayment Tax Return Form (Type A)” Line 13 “Reduction and exemption of income tax amount”.
    3. When the annual settlement is settled, the preferential amount is calculated based on the “taxable income” × 10% of the eligible head office and branches, and the head office fills in the “Corporate Income Tax Annual Tax Return (Category A)” appendix. A107040 “Detailed List of Income Tax Reduction and Exemption”, line 24 “Encouraged industrial enterprises in Guangdong Hengqin, Fujian Pingtan, Shenzhen Qianhai, and other regions are subject to 15% corporate income tax reduction.”
    4. For enterprises whose head office is located outside the cooperation zone, the 15% tax rate is only applicable to the income of the branches that meet the preferential conditions in the cooperation zone.
    5. If the branch enjoys the preferential treatment, the head office will pay the “actual profit” and “taxable income” of the branch × 10% of the preferential amount when the head office performs the quarterly prepayment and annual settlement and payment, respectively.

Management for Reduction

Qianhai’s corporate income tax reduction treatment adopts the management method of “self-discrimination, declaration and enjoyment, and retention of relevant materials for future reference”.

Ways of Policy Application:

    • Companies can determine whether they meet the conditions of the preferential items according to their business conditions and policies. Those who meet the conditions can calculate the tax deductions by themselves. When the corporate income tax quarterly prepayment and annual final settlement are paid, the corresponding preferential items in the declaration form can be filled in to enjoy the tax preferences.

Keep data for future reference

    • Taxpayers who enjoy Qianhai’s preferential corporate income tax policies during the annual corporate income tax settlement and payment must keep relevant service contracts and other materials corresponding to their main business income for future reference.

Industries

  1. Modern logistics industry
      1. Supply chain management services such as supply chain solution design, order management, and execution, virtual production, information management, capital management, consulting services, etc.
      2. Onshore and offshore logistics outsourcing services
      3. Development and operation of modern logistics technology and logistics public service system
    1. Settlement and management of third-party logistics
  2. Information Service Industry
      1. Telecom value-added service application system development
      2. Electronic certification, e-commerce, e-government technology research and development
      3. Information security technology research and development services
      4. Data mining, data analysis, data service, and digital resource development
      5. A new generation of mobile communication networks, research, and development of the next-generation Internet technology based on industrial Pv6
      6. Satellite communication technology research and development
      7. R&D and service of general software, industry application software, and embedded software
      8. Cloud computing, Internet of Things, high-confidence computing, intelligent network, big data, and other technology research and development and services
  3. Technology Service Industry
      1. Professional technology services in various industries such as new energy, new materials, biomedicine, low-carbon environmental protection, etc.
      2. R&D and services of emerging science and technology such as gene sequencing, stem cells, functional proteins, life and health
      3. New energy battery, three-dimensional display and printing technology research, and development and services
    1. Information technology outsourcing, business process outsourcing, knowledge process outsourcing, and other technologically advanced services
  4. Cultural and Creative Industries
      1. Graphic design, packaging design, advertising design, interior design, landscape design, industrial design, clothing design, and other creative design services
      2. Development of cultural information resources
      3. R&D and service of network audio-visual program technology
      4. Animation and online game development and creation
    1. R&D and service of new media technology

Procedures for Qualification

Qianhai enterprises that apply for industrial certification, after receiving written notice from the tax authority requesting the certification of preferential industries, shall prepare materials according to the following requirements and submit an application to Shenzhen Qianhai Administration Bureau (e-station service center).

  1. Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone Enterprise Income Tax Preferential Industry Certification Application Form
  2. One copy (original) issued by the tax authority to provide proof that the main business belongs to the “Preferential Catalog”
  3. Enterprise business license (one copy)
  4. Tax registration certificate (one copy)
  5. The enterprise declares the previous year’s audit report or financial statement (1 original)
  6. If the industry requires pre-approval or franchising, relevant administrative license documents (1 copy, original inspection) must be provided, if pre-approval is not involved, it may not be provided
  7. The service contract corresponding to the main business income (1 copy, original for verification)
  8. Other materials to be submitted for different industry categories
  9. Other materials can prove that the main business income meets the preferential scope.

Others

  1. If it is difficult for the competent tax authority to define whether the main business of an enterprise belongs to the “Preferential Catalogue”, it may request the relevant administrative department of the Shenzhen Municipal Government or its authorized subordinate administrative department to issue an opinion.
  2. If an enterprise has difficulties in determining whether its main business belongs to the “Preferential Catalog”, it can feed back its appeal to the Qianhai Taxation Bureau. The Qianhai Taxation Bureau can provide “list-style” services to reduce the risk of corporate tax compliance.

References

  1. 国家税务总局深圳市税务局关于发布深圳前海深港现代服务业合作区企业所得税优惠政策操作指引的通告–通知公告
  2. 前海管理局关于《前海深港现代服务业合作区企业所得税优惠产业认定操作指引（试行）》续期的通知-规范性文件-深圳市前海深港现代服务业合作区管理局网站
  3. 前海深港现代服务业合作区企业所得税优惠目录（2021年版）
中国内地 香港特区