• Main Tax
  Value added tax :tax rate is 17% or 13%.Tax rate is free for the export products.
  Enterprise income tax:tax rate is 15%(first 24% levied,then 9% refunded).
  Individual income tax:to be levied progressively after deducting the base.
  Land deed tax:tax rate is 3%,levied once.
  Stamp tax,Vehicle & Vessel use tax,House use tax and so on .
• Main Fees
  Basic facilities superfee:tax rate is 3.5% of value added tax,consumption tax.
  Trade union expenses:2% of the whole wages(including foreign staff),60% for enterprises for worker’s welfare.
  Hygiene:1¥/per person per month.
• Production Fees:
  Water supply: (1)fees for capacity increase:400¥/ton(once)
                          (2)fees:1.5¥/ton
  Electricity: (1)fees for capacity increase:225¥/KVA(once)
                     (2)fees:0.23-0.88¥/KW
  Sewage treatment:0.2¥/ton
  Installing a telephone:558¥/one
  Wages (for refernce):
  (1) management personnel:800-1000¥/per person per month
  (2) worker staff:400-600¥/per person month
  
  
  Note:the above standard is only for reference.In case the national policy is adjusted and standard is changed, implemence with the newly issued standard .

Note:1.Industry Property Right:50 years; Commerce Property Right:70 years .
         2.The levelled land is provided with cement road, electricity,telecom,drainage pipe and sewage pipe.