Shanghai Caohejing Export Processing Zone
In order to eliminate the current goods and services were imposed double taxation of VAT and sales tax generated by the optimization of tax structure and reduce the corporate tax burden, accelerate the development of modern service industry, the Shanghai municipal government issued a "transportation and part of modern service industry business tax reform VAT pilot implementation approach.” Specifically from January 1, 2012, in Shanghai to carry out business tax reform VAT pilot.
Policy support: (1) On the basis of the current VAT of 17% and 13% tax rate on the two tranches, the new addition of two tranches of 11% and 6% lower tax rates, R & D and technical services, cultural and creative, logistics assistance and other modern forensic consulting services applicable tax rate of 6%. (2) Pilot taxpayers of the original transfer of technology to enjoy tax breaks and other business tax policy, adjusting for the VAT exemption or Jizhengjitui. (3) The current VAT general taxpayer to purchase pilot services to taxpayers, the deductible input tax. (4) The pilot taxpayers of the original sales tax applicable to the difference between the tax policies during the pilot can continue. (5) The former home of the pilot area sales tax revenue is still attributable to the VAT reform pilot areas after.