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szdaily -> Investment
Taxation & Fees
     2010-October-13  08:53    Shenzhen Daily

 Major taxation items

Category of tax
Taxable ltems
Tax rate
Remarks
Enterprise income tax Income derived from manufacturing,business operation and other resources
15%
Manufacturing enterprises with an operation period of over 10 years are, upon their profiting year,free of taxation for the first 2 years,and levied by half for the following 3 years (8years for hi-tech enterprises).Those enterprises with over 70%of their products exported will be levied by 10%from the 6th year(11th year for hitech enterprises) on.
Business tax Income derving from providing taxable services, transferring intangible assets, or selling realestate
3-10%
Individual income tax individual taxable income
5-45%
Individual monthly taxable income is the remaining sum of monthly income deducted 800 yuan
Value-added tax Commodities imported from the free trade zone and sold in domestic market
17%
Product exports and transactions within the free trade zone are free of value-added faxes
Consumption tax Taxable consumption commodities imported via the free trade zone
3-45%

 

 Major expenditures in establishing a corporation

 

  1. Agency fee for corporation establishment:about 10,000 HKD
    (Collected by agency company,investors can freely decide whether to choose an agency.)
  2. Commercial registration fee:
    Paid-up capital no more than RMB 10 million:1‰
    The exceeding sum over RMB 10 million:0.5‰
    The exceeding sum over RMB 100 million:no charge
    (Collected by the industrial and Commercial Administration)
  3. Fee for capital verification:(Collected by certified accountants office)
Sum
(million RMB)
2.01-5.00 5.01-10.00 ?0.01-30.00  30.01-50.00  50.01-80.00 80.01-100.00 ver 100
Fee
(RMB)
5,000 
7,.000
9,.000
12,000
15,000
18,000
0.03%

 

 Salaries, insurance and welfare for employees

Investors shall,after acquiring their business license,
report their recruitment plan to Shenzhen Administrative Bureau of Free Trade Zones for archiving,then perform open recruitment according to the related procedures.

The salaries of the employees are determined by the enterprises on their own .

Salary for workers:800-1500RMB/month.

Salary for management personnel:2000-5000RMB/month.

Lowest salary for Shenzhen SEZ in year 20001:574 RMB/month.

Social insurance fees account for about 21%of the salary of an employee.

 


 

 

Electricity price


 

Type of electricity consumption   
Basic charge
Unit price(RMB/KWH)

Electricity consumption for urban
and rural residents,stafe and agriculture

0.78
Common electricity consumption
Commerceand service
0.99
Industry and others
0.93
Large quantity of electricify consumption
101KVA to 3000KVA,as per fransformer capactify (RMB/KVA/month)
24
Commerce and service
Quantity of electricity consumption per month per KVA
250KWH and below
0.87
Above 250 KWH
0.85
Industry and others
250KWH and below
0.81
Above 250 KWH
0.79
Super high quantity of electricity consumption
3001KVA and above, as per maximum demand (RMB/KVA/month)
44
Commerce and service
Quantity of electricity consumption per month per KVA
400KWH and below
0.82
Above 400 KWH
0.80
Industry and others
400KWH and below
0.76
Above 400 KWH
0.74

For reference only, and the electricity price may vary between peak seasons and low seasons. For detailed information, please refer to:
Shenzhen Power Supply Bureau www.szpower.com

Water price and drainage cost


Character of water usage
Water price
Drainage cost
Residential water
1.5RMB/m3
0.30RMB/m3
Industrial water
1.9RMB/m3
0.34RMB/m3
Commerce,service and building industry water
2.4RMB/m3
0.42RMB/m3
Water for Party and government organizations, administrative institutions, and other non-profiting organizations
1.8RMB/m3
0.45RMB/m3
The quantity of drainage is calculated as per 90% of the quantity of water consumption, for detailed information, please refer to Shenzhen Water Group Co.,Ltd.www.waterchina.com

 

Telecommunication service fees


Service type
Fees item
Fees
Fixed telephone
Material cost
300RMB/set
Monthly rental
35RMB/month
Conversation fee
0.11RMB/minute
Mobile phone
Monthly rental
40RMB/month
Conversation fee
0.4RMB/minute
Long distance call
Domestic
0.07RMB/6 seconds
Hong Kong and Macao
0.20RMB/6 seconds
International.
0.80RMB/6 seconds
Telephone dialup for Internet access
Network using fee
3 RMB/hour
Communications fee
1.2 RMB/hour
ADSL broadband
Initialization fee
880 RMB/set
Usage fee
630 RMB/month
Different kinds of telecommunication services have different fees collection packages and preferences, for detailed information, please refer to Shenda Telephone Company www.shendatel.com or China Mobile Guangdong Shenzhen Branch www.sz1860.com

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