Simple list of Investment Cost of Jiangmen
Management Cost	1. Salary         2. Water for industrial use     3. Electrical power for industrial use         4. Freight from Jiangmen to Hong Kong (1) Land-carriage (2) Water-carriage 5. Environmental protection fee Sewage discharge fee	Salaries of employees are slightly lower than that in other cities on the Pearl River Delta   RMB1.25/stere. In the industrial park, RMB 0.9/   Big enterprises RMB 0.6040/kw.hour Ordinary enterprises RMB 0.6860/kw.hour   HKD 5300/40 feet container HKD 1600/40 feet container     The enterprises which are up to pollution standards will be exempt.
Tax	1. Tax of productive enterprises with duration of over 10 years will be exempt from business income tax for 2 years starting from the profit-making year and the tax will be reduced by half for the next 3 years. During the time of tax exemption and reduction, no local income tax will be levied. 2. The income tax rate of productive joint-venture enterprises; local income tax rate 3. Value-added tax rate 4. Personal income tax: The Chinese employees whose salary is over RMB1000 shall pay and the foreign employees whose salary is over RMB4000 shall pay.	24%-3%     17%-13% 5%-45%
Social Insurance (the parts to be paid by enterprises)	1. Medical insurance   2. Pension insurance   3. Unemployment insurance   4. Employment injury insurance   5. Maternity insurance	Imposed at the rate of 6.4% of the employee¡¯s wage. Imposed at the rate of 20% of the employee¡¯s wage Imposed at the rate of 2% of the employee¡¯s wage Imposed at the rate of 1% of the employee¡¯s wage RMB1.5 every employee every month

Editor: Donald