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(一)税收 第一条 外商投资企业所得税率为30％;在重庆市区内外商投资兴办的生产性企业,减按24％的税率征收企业所得税。 设在高新技术产业开发区内被认定为高新技术企业的外商投资企业和设在经济技术开发区的生产性外商投资企业,减按15％的税率征收企业所得税。
(I) Taxation Article 1 The income tax rate of foreign-invested enterprises shall be 30%. Productive enterprises established in foreign investment in Chongqing Municipality shall be subject to the enterprise income tax at the rate of 24%. Foreign-invested enterprises that are established as high-tech enterprises in high-tech industrial development zones and productive foreign-invested enterprises located in economic and technological development zones shall be levied an enterprise income tax at the rate of 15%.