Part One: Tax Rate Preferential Policies
The state offers preferential enterprise income tax rates for foreign-invested enterprises located in specific regions, industries, or projects, or those that meet certain conditions. The preferential tax rate is lower than the statutory rate of 30%. There are two tiers of preferential tax rates: 15% and 24%.
I. Areas and Industries in the Guangzhou Region Eligible for a Reduced Tax Rate of 15%
(One) Productive foreign-invested enterprises established within the Guangzhou Economic and Technological Development Zone and the Nansha Economic and Technological Development Zone.
(Two) Productive foreign-invested enterprises engaged in the following projects and established in the Guangzhou region:
1. Projects that are technology-intensive and knowledge-intensive;
2. Projects with foreign investment exceeding USD 30 million and long investment recovery periods;
3. Projects involving energy, transportation, and port construction;