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On the offshore outsourcing business model city ex

 
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Dołączył: 13 Sty 2011
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PostWysłany: Śro 8:08, 16 Lut 2011    Temat postu: On the offshore outsourcing business model city ex

On the offshore outsourcing business model city exempted from business tax notice
Beijing,[link widoczny dla zalogowanych], Tianjin, Dalian, Heilongjiang, Shanghai, Jiangsu, Zhejiang, Anhui, Jiangxi, Fujian, Xiamen, Shandong, Hubei, Hunan, Guangdong, Shenzhen, Chongqing, Sichuan and Shaanxi provinces (municipalities, separately listed cities) finance department (bureau) and local taxation bureaus:
To further promote the development of offshore service outsourcing industry, the State Council, is to offshore outsourcing business tax policy notified as follows:
First, since July 1, 2010 until December 31, 2013, registered in Beijing, Tianjin, Dalian, Harbin, Daqing, Shanghai, Nanjing, Suzhou, Wuxi, Hangzhou, Hefei, Nanchang, Xiamen, Jinan, Wuhan, , Changsha, Guangzhou, Shenzhen, Chongqing, Chengdu, Xi'an and other 21 cities in China's service outsourcing model for offshore service outsourcing enterprises engaged in the business of the revenue shall be exempted from business tax.
Second, in the offshore outsourcing business achieved revenue refers to the notification provisions of the first companies outside the unit under contract with the commission contract, or directly by the companies subcontracting for foreign companies to provide annex to this notice of information technology outsourcing services (ITO), a technical business process outsourcing services (BPO) or technical knowledge process outsourcing (KPO), obtained from the overseas unit of income.
Third, the July 1, 2010 to the date of this notice reaches should be exempted from levy of sales tax deduction, the taxpayer's tax payable after tax in the sales tax deduction, tax credits could not finish the year in 2010 to be refunded.
Ministry of Finance, Ministry of Commerce of the State Administration of Taxation
July 28, 2010
Attachment:
Enjoy duty-free specific scope of services outsourcing business
First, the information technology outsourcing (ITO)
(A) software development and outsourcing
Category
Scope
Software R & D and development services
For financial, government, education, manufacturing, retail, services, energy, logistics, transportation, media, telecommunications,[link widoczny dla zalogowanych], utilities and health departments and enterprises, as the user's operating / production / supply chain / customer relations / human resources and financial management, computer-aided design / engineering services for software development, including custom software development, embedded software, packaged software development, system software development, software testing.
Software and Technology Services
Software consulting, maintenance, training, testing and other technical services.
(B) Information Technology R & D outsourcing
Category
Scope
Integrated circuits and electronic circuit design
Integrated circuits and electronic circuit design and related technical support services.
Test platform
For software, integrated circuits and electronic circuits to provide test development and application platform.
(C) operation and maintenance of information systems outsourcing
Category
Scope
Information systems operations and maintenance services
Customer's internal information system integration, network management, desktop management and maintenance services; information engineering, geographic information systems, remote maintenance, information systems applications.
Based information technology services
Integration of information technology based management platform, IT infrastructure management, data centers, hosting centers, security services, communication services and other basic information technology services.
Second, the technical business process outsourcing services (BPO)
Category
Scope
Business process design services
Internal management of enterprises to provide customers, business processes such as design services.
Internal management services
Provide the background for the customer management, human resources management, finance,[link widoczny dla zalogowanych], audit and tax management, financial payment services,[link widoczny dla zalogowanych], medical data and other internal management business data analysis, data mining, data management, data services used; undertake, professional data processing, analysis and integration services.
Business operation services
Provide technology research and development for the customer services for business, sales,[link widoczny dla zalogowanych], product application service provides customer analysis, database management and other services. Including financial services, government and education business, manufacturing and life sciences, retail and wholesale and transportation business, health care, business, communications and public utilities services, call center, e-commerce platforms.
Enterprise supply chain management services
To provide procurement, logistics of the overall program design and database services.
Third, the technical knowledge process outsourcing (KPO)
Scope
Intellectual property research, pharmaceutical and biotechnology R & D and testing, product research and development, industrial design, analytics and data mining, animation and gaming design and development, courseware development, engineering design and other fields.


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