今年3月李克强总理考察上海浦东时，第一次提出“自由贸易试验区”的想法，最终于8月22日由国务院批准设立中国（上海）自由贸易试验区。 上海自贸区包括外高桥保税区、外高桥保税物流园区、洋山港保税港区、上海浦东机场综合保税区，面积共计28.78平方公里，是原先上海综合保税区的升级。
In March 2013,Chinese Premier Li KeQiang visited the Shanghai PuDong area, and proposed a Pilot Free Trade Zone (FTZ) for the very first time. This proposal received formal approval from the State Council on 22 August 2013. The Shanghai Pilot Free Trade Zone includes WaiGaoQiao bonded zone, WaiGaoQiao bonded logistics zone, YangShan port bonded zone and Shanghai PuDong airport comprehensive bonded zone, a total area of 29 square kilometers.
上海市政府于9月29日当天召开新闻发布会并公布上海自贸区首批政策改革细则，该政策涉及98项政策试点，首批55项已在自贸区挂牌当日公布，其余43项将在年底前出台。 根据方案，自贸区内选择包括金融服务、航运服务、商贸服务、专业服务、文化服务以及社会服务在内的6个领域18个行业扩大开放以及与试验区相配套的合规和税收政策。
On 29th Sep 2013, the Shanghai Municipal Government held a press conference to announce the first batch of implementation rules and policies for the Shanghai FTZ. The implementation rules will cover a total of 98 pilot policies. The first batch of 55 tested policies has been released on 29 September 2013 and the remaining 43 will be released at the end of this year. Based on the announcement, a free trade area with 18 chosen industries of 6 major areas including financial service, shipping service, business service, professional service, culture service and social service will be applied with appropriate compliance and tax regulations.
税收政策Tax Insights
1. 实施促进投资的税收政策 The implementation of tax policy to promote investment
注册在试验区内的企业或个人股东，因非货币性资产对外投资等资产重组行为而产生的资产评估增值部分，可在不超过5年期限内，分期缴纳所得税。
对试验区内企业以股份或出资比例等股权形式给予企业高端人才和紧缺人才的奖励，实行已在中关村等地区试点的股权激励个人所得税分期纳税政策。
For enterprises or shareholders registered in FTZ that make non-monetary asset investment for asset restructure, tax payments for gains resulted from restructuring asset assessment can be delayed and paid by installments within 5 years.
For employment reward made to top talents or demanded talents in the form of company shares, personal income tax on share incentive rewards can be paid by installment in pilot regions such as ZhongGuan village.
2. 实施促进贸易的税收政策 Implement new tax policy to promote trade
将试验区内注册的融资租赁企业或金融租赁公司在试验区内设立的项目子公司纳入融资租赁出口退税试点范围。对试验区内注册的国内租赁公司或租赁公司设立的项目子公司，经国家有关部门批准从境外购买空载重量在25吨以上并租赁给国内航空公司使用的飞机，享受相关进口环节增值税优惠政策。对设在试验区内的企业生产、加工并经“二线”销往内地的货物照章征收进口环节增值税、消费税。根据企业申请，试行对该内销货物按其对应进口料件或按实际报验状态征收关税的政策。在现行政策框架下，对试验区内生产企业和生产性服务业企业进口所需的机器、设备等货物予以免税，但生活性服务业等企业进口的货物以及法律、行政法规和相关规定明确不予免税的货物除外。
The finance leasing companies registered in FTZ or the project subsidiaries formed by financial leasing companies in the pilot area can obtain tax rebates for their finance leasing export. The domestic leasing companies registered in FTZ or the project subsidiaries established by leasing companies also can enjoy the relevant preferential import VAT policy to the extent that the State Government approve to purchase aircraft with the empty weight of 25 tons from abroad for leasing to domestic airlines. The import VAT and consumption tax will be imposed on the goods located in the pilot area for production, being processed by the second line and sold to mainland. According to enterprise applications, goods sold to inter mainland will be levied for custom duty on imported materials. Under current framework, the machines and equipments imported by manufacturing companies or production service companies will be free from custom duty. However, for those household servicing companies clearly stated by the law or administrative regulations, custom duty will be imposed on their imports.
此外，在符合税制改革方向和国际惯例，以及不导致利润转移和税基侵蚀的前提下，积极研究完善适应境外股权投资和离岸业务发展的税收政策
In line with the direction of tax reform and international practice, as well as under the condition of profit transfer prevention and tax base protection, it is important to actively research and refine tax policies to support outbound equity investment and off-shore business development.
行业政策摘要 – Policy Summary for Affected Industries
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受影响的行业Industry Affected |
相关政策Related Policy |
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银行服务 Bank Service |
（1）允许符合条件的外资金融机构设立外资银行，符合条件的民营资本与外资金融机构共同设立中外合资银行。在条件具备时，适时在试验区内试点设立有限牌照银行。 Allow qualified foreign financial institutions to establish foreign owned banks and qualified private capital and foreign financial institutions to set up joint venture banks. Set up bank with limited license in pilot area when certain conditions are met. （2）在完善相关管理办法，加强有效监管的前提下，允许试验区内符合条件的中资银行开办离岸业务。 Allow Chinese banks in the pilot area to run off-shore business on the base of perfect management and effective supervision. |
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专业健康医疗保险 Professional Healthy Medical Insurance |
试点内可设立外资专业健康医疗保险机构。 It is allowed to establish foreign professional health insurance agency in the pilot area. |
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融资租赁 Financial Lease |
融资租赁公司在试验区内设立的单机、单船子公司不设最低注册资本限制。 No minimum registered capital requirement for subsidiary with single machine and ship established by Financial lease company. 允许融资租赁公司兼营与主营业务有关的商业保理业务。 Allowing financial lease company to operate sideline with main business related commercial factoring business. |
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远洋货物运输 Ocean freight |
（1）放宽中外合资、中外合作国际船舶运输企业的外资股比限制，由国务院交通运输主管部门制定相关管理试行办法。 Broaden the limitation of capital proportion for Sino-foreign joint venture or Chinese-foreign cooperative enterprises with the business of shipment. The State Council Transportation Department will draft up the relevant management scheme （2）允许中资公司拥有或控股拥有的非五星旗船，先行先试外贸进出口集装箱在国内沿海港口和上海港之间的沿海捎带业务。 For local non-five star flag ship, an export and import container is allowed to have passing service between inshore port and Shanghai port. |
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国际船舶管理 International Ship Management |
允许设立外商独资国际船舶管理企业 Allowing establishment of wholly foreign-owned international ship management companies |
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增值电信 Value-added telecommunications |
在保障网络信息安全的前提下，允许外资企业经营特定形式的部分增值电信业务，如涉及突破行政法规，须国务院批准同意。 With the guarantee of secured Internet information, foreign-owned enterprises are allowed to engage in certain telecommunication value added service. If it may breach administration regulation, it should be approved by the State Council. |
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游戏机、游艺机销售及服务 Games, Game Machines Sales and Service |
允许外资企业从事游戏游艺设备的生产和销售，通过文化主管部门内容审查的游戏游艺设备可面向国内市场销售。
Foreign companies are permitted to engage in the production of game machines and sales to the domestic market subject to approval by the relevant Culture Authorities |
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律师服务 Lawyer Service |
探索密切中国律师事务所与外国（港澳台地区）律师事务所业务合作的方式和机制。 Explore the cooperative opportunities and models between Chinese law firms and foreign law firms (Hong Kong and Macau regions). |
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资信调查Credit Investigation |
允许设立外商投资资信调查公司 Allowing establishment of foreign-invested credit investigation company |
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旅行社 Travel Agency |
允许在试验区内注册的符合条件的中外合资旅行社，从事除台湾地区以外的出境旅 游业务。 Allowing qualified Sino-foreign joint venture travel agency register in the pilot area to operate outbound tourism service except Taiwan region. |
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人才中介服务 Talent Agent Services |
（1）允许设立中外合资人才中介机构，外方合资者可以拥有不超过70%的股权；允许港澳服务提供者设立独资人才中介机构。 Sino-foreign talent agency is allowed to set up and foreign investor can put less than 70% equity contribution. Service providers from Hong Kong and Macau are allowed to establish sole proprietorship talent agency. （2）外资人才中介机构最低注册资本金要求由30万美元降低至12.5万美元 The minimum registered capital requirement for foreign talent agency is reduced from USD $300K to $125K |
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投资管理 Investment Management |
允许设立股份制外资投资性公司 Allowing to establish joint-stock foreign investment company |
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工程设计Engineering Design |
对试验区内为上海市提供服务的外资工程设计（不包括工程勘察）企业，取消首次申请资质时对投资者的工程设计业绩要求。 For the foreign-owned engineer design enterprise in pilot area (not including construction survey enterprise), the requirement of design achievement qualification on the first application is canceled. |
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建筑服务 Construction Service |
对试验区内的外商独资建筑企业承揽上海市的中外联合建设项目时，不受建设项目的中外方投资比例限制。 For wholly foreign-owned construction enterprise in pilot area undertake local and foreign joint construction project in Shanghai, the foreign investment proportion is not limited by the project. |
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演出经纪Performance Agency |
取消外资演出经纪机构的股比限制，允许设立外商独资演出经纪机构，为上海市提供服务。 Cancellation of capital requirement to establish wholly foreign owned performance institutions for offering service to Shanghai. |
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娱乐场所 Entertainment Place |
允许设立外商独资的娱乐场所，在试验区内提供服务。 Allowing establishment of wholly foreign-owned entertainment place to provide services in the pilot area.
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教育培训、职业技能培训 Educational Training and Technical Training |
（1）允许举办中外合作经营教育培训机构。 Permitting to run Chinese-foreign cooperative educational training institutions （2）允许举办中外合作经营性职业技能培训机构。 Permitting to run Chinese-foreign cooperative occupational training institutions |
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医疗服务 Medical Services |
允许设立外商独资医疗机构 Allowing establishment of wholly foreign-owned medical institutions in the FTZ |
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