高效清洁能源装备
Search documents
《鼓励目录》2月1日施行 外资享15%企业所得税优惠
Zhong Guo Jing Ying Bao· 2026-02-11 15:00
Group 1 - The "Encouraging Foreign Investment Industry Catalog (2025 Edition)" has been released, which will take effect on February 1, 2026, replacing the 2022 version. The new catalog includes a total of 1,679 entries, with a net increase of 205 entries and 303 modifications compared to the previous version [1] - The catalog focuses on advanced manufacturing, modern services, and regional coordinated development, aiming to attract and utilize foreign investment with greater efforts and practical measures. Eligible foreign-invested enterprises can enjoy a reduced corporate income tax rate of 15%, along with additional policies such as import tax exemptions and land support [1] - Siemens Energy's gas turbine assembly base and service center in Hainan Yangpu is highlighted as a significant foreign investment project, benefiting from the 15% corporate income tax rate and other supportive policies, enhancing confidence in investment in China [1] Group 2 - The marine environmental governance sector is also included in the encouraged industries, allowing companies registered in Hainan Free Trade Port that engage in marine environmental governance and ecological restoration to benefit from a reduced corporate income tax rate of 15% until December 31, 2027 [2] - A German environmental company in Sanya has completed a pollution control and ecological restoration project, qualifying for the tax reduction, which significantly lowers its project costs by saving approximately 5 million yuan annually [2] - The central government emphasizes the importance of utilizing foreign investment, aiming to create a transparent and stable institutional environment to attract foreign capital [2] Group 3 - The 20th National Congress of the Communist Party of China has called for the expansion of the encouraged foreign investment industry catalog, with the Ministry of Commerce and the National Development and Reform Commission initiating the revision process for the 2025 edition [3] - The revised catalog incorporates feedback from foreign investment enterprises, industry associations, and experts, ensuring a comprehensive approach to attract foreign investment [3] - The catalog offers four preferential policies for industries within its scope, including priority land supply for intensive land-use industrial projects and flexible land leasing options, which are designed to lower initial land costs for foreign-invested enterprises [3]