The enterprise income tax of the enterprise purchasing equipment that is simply assembled by imported parts and accessories shall not be creditable or exempt.

企业所购买的设备，如果属于由进口的各项配件、零件简单组装所形成的，不得抵免企业所得税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

The creditable input tax for the purchasing of tax exempt agricultural products is calculated based on a deemed deduction rate at 10% on the actual purchasing price.

购进免税农业产品准予抵扣的进项税额，按照买价和10%的扣除率计算。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011