Preferential policies of Yulin Longtan Industrial Park

All kinds of production and operation enterprises approved to enter the industrial park can enjoy the preferential policies of the state and the autonomous region on the western development, the open development of Guangxi Beibu Gulf Economic Zone and the cross-strait (Yulin, Guangxi) agricultural cooperation pilot zone, and can also enjoy this preferential measure.

First, land concessions.

Article 1 Industrial land shall be listed for sale at a price not lower than the cost price according to law. Meet the following conditions, with the consent of the Industrial Park Management Committee, under the condition of comprehensive balance of the Industrial Park, special preferential land supply can be given:

(1) The investment projects of multinational corporations and domestic listed companies, large enterprise groups or other well-known enterprises have settled in industrial parks, and the investment in fixed assets exceeds 1 100 million yuan;

(2) investors set up scientific research institutes, technology development consulting intermediaries and their new products and new technology test bases in industrial parks, or the enterprises they run are confirmed by the competent department of science and technology of the autonomous region as high-tech or high-tech industrialization projects;

(3) The development mode of Article 2 of these Measures.

Article 2 The guiding mode (construction-ownership-operation-transfer) is adopted to encourage developers to participate in the contiguous development and construction of industrial parks, that is, a large area of land is set aside in the industrial parks, industrial land and commercial land are planned according to the ratio of 8:2, and then developers are selected through bidding. The Industrial Park Management Committee signed a concession agreement with the developer, giving the developer the right to contiguous development and construction of the industrial park land. After the developer has obtained the land use right of the industrial park according to law, according to the layout requirements of the overall planning of the industrial park, the developer is responsible for investing in infrastructure construction, contiguous development of industrial land and commercial land in the industrial park, and is responsible for the investment and construction of investment projects in the park. The property right of the industrial park infrastructure invested and built by the developer shall be transferred to the industrial park management committee for ownership and management free of charge. Industrial land or standard factory buildings developed by developers can independently invest and run enterprises, and can also be leased or transferred to enterprises in the park for hosting projects according to law; Commercial land within the planning scope shall be independently invested, constructed, operated and transferred by developers. The taxes and fees for developers to invest in the contiguous development of land in industrial parks shall be given preferential treatment according to the provisions of Article 5 of these Measures.

Article 3 The right to use land may be transferred by flexible means such as lease or share conversion. If the lease term of the land use right to set up an industry is not less than ten years, the rent of the land use right can be given preferential treatment. During or after the expiration of the land lease, if the original lessee needs to purchase the land use right, he can give priority to the purchase. Local rural collective organizations may, after completing the procedures for land use according to relevant policies, establish joint ventures or cooperation with foreign investors to establish industrial enterprises. If it is an industrial project encouraged by the state, the rent will be preferential.

Second, tax incentives.

Article 4 Newly-established high-tech enterprises, after technological transformation and expansion, shall be exempted from enterprise income tax for five years and levied enterprise income tax by half for three years from the date of obtaining the first income after being recognized by the competent department of science and technology of the autonomous region. The local retained part of the value-added tax paid for the sale of self-produced high-tech products shall be rewarded and supported by the finance at the same level according to the paid amount within three years.

Article 5 Enterprises, units and individuals inside and outside the zone shall be exempted from enterprise income tax for five years from the date of obtaining the first income from their production and operation when they newly establish wholly-owned or joint ventures in the industrial park that conform to the national industrial policy.

Article 6 Other newly established domestic-funded enterprises, except those explicitly prohibited and eliminated by the state, shall be exempted from enterprise income tax for three years from the date of obtaining their first income.

Article 7 Corporate income tax shall be levied at the reduced rate of 15% on newly established domestic listed companies in industrial parks.

Eighth newly established transportation, electric power, water conservancy, postal services, radio and television enterprises, the main business income accounts for more than 70% of the total income of enterprises, the enterprise income tax is reduced or exempted. Among them, domestic-funded enterprises are exempt from income tax from the first year to the second year from the date of production and operation, and corporate income tax is halved from the third year to the fifth year. If the production and operation period of a foreign-invested enterprise exceeds 10 year, the enterprise income tax will be exempted from the first year to the second year, and the enterprise income tax will be halved from the third year to the fifth year.

Article 9 Enterprises with foreign investment (overseas investors) shall be exempted from local income tax upon examination and approval by the tax authorities.

Article 10 During the period from 2006 to 2065,438+00, domestic-funded enterprises and foreign-invested enterprises recognized by the state shall be subject to enterprise income tax at a reduced rate of 65,438+05%.

Article 11 Enterprises encouraged by the state and domestic-funded enterprises in key industries such as non-ferrous metals, automobiles and high technology, enterprises in traditional industries such as machinery, building materials, steel and manganese, chemicals and daily necessities, and agricultural products processing enterprises supported by high-tech transformation in the autonomous region shall be subject to enterprise income tax at a reduced rate of 15%.

Article 12 All software products developed and produced by general VAT taxpayers before the end of 20 10 shall be subject to VAT at the rate of 17%, and the actual VAT burden exceeding 3% will be refunded upon approval by the tax authorities. Integrated circuit design enterprises are regarded as software enterprises and enjoy relevant preferential policies for software enterprises. However, the software products exported by enterprises themselves or entrusted or sold to export enterprises are not applicable to the method of refund of value-added tax upon collection.

Article 13 Permitted foreign investment projects whose products are all directly exported shall be regarded as encouraged foreign investment projects; Restricted foreign investment projects whose export sales account for more than 70% of the total sales of their products can be regarded as permitted foreign investment projects with the approval of the people's government of the autonomous region or the competent department of the State Council.

Article 14 After-tax profits remitted by foreign investors of a foreign-capital enterprise from the enterprise shall be exempted from income tax.

Article 15 After the expiration of the period of exemption or reduction of enterprise income tax for foreign-invested export products in accordance with the provisions of the tax law, if the output value of export products in that year reaches more than 70% of the output value of enterprise products in that year, the enterprise income tax will be levied by half with the approval of the tax authorities. Export enterprises that have been taxed at the rate of 15% shall be subject to enterprise income tax at the rate of 10% if they meet the above conditions.

Article 16 The above-mentioned enterprise income tax levied at half rate refers to the enterprise enjoying the preferential tax rate of 15%, which is calculated at the half tax rate of 15%. When there is a cross in the implementation of preferential policies for enterprise income tax, one of the most preferential policies can be implemented, and the time to enjoy the preferential policies is calculated continuously.

Article 17 Self-use equipment imported by foreign-funded industrial projects with total investment in the western region shall be exempted from customs duties and import value-added tax, except for the goods listed in the Catalogue of Imported Commodities Not Duty Free for National Investment Projects. Foreign-invested projects that meet the Catalogue of Dominant Industries for Foreign Investment in the Central and Western Regions shall be exempted from customs duties and import value-added tax if their own equipment is imported within the total investment. The examination and approval procedures shall be implemented in accordance with the provisions of the Notice of the State Council on Adjusting the Tax Policy for Imported Equipment (Guo Fa [1997] No.37).

Article 18 For the income from technical consultation, technical service and technical training in the process of transferring technological achievements developed by high-tech enterprises entering the industrial park, it is determined that the business tax paid by them belongs to the fiscal revenue at the corresponding level, and the financial resources at the corresponding level will fully reward and support the development of enterprises within three years.

Nineteenth enterprises within three years from the date of production, according to the annual tax payment, from the industrial development fund at the same level to give different proportions of support. If the annual tax paid at the same level is 5-3 million yuan (including 3 million yuan), 30% of the support funds will be given; If the annual tax payment of metals at the same level is more than 3 million yuan, 20% of the support funds will be given. For high-tech enterprises with an investment of more than 500 million yuan, or high-tech enterprises with national well-known trademarks, China famous brand products or national evaluation, with the approval of the government at the same level, the financial reward can be extended for 5 years.

Twentieth foreign-invested enterprises or high-tech projects with an investment of more than 30 million yuan can enjoy the preferential interest rate of 50%- 100% of the one-year bank loan of the industrial development fund at the same level after approval.

Article 21 Foreign-invested enterprises shall be exempted from import value-added tax when importing goods in the form of "processing with supplied materials"; After the processed goods are exported, the value-added tax on the processed or entrusted goods and workers shall be exempted. The policy of "exemption, credit and refund" shall be implemented for general trade and export of "processed goods".

Article 22 When the newly established non-productive enterprises and the original non-productive enterprises investing in the industrial park apply for the relevant licenses, except for the administrative fees charged on behalf of the state and the autonomous region according to the minimum standards, they belong to the receivable part at the same level: if the charging department is fully funded by the government, it will be exempted; Is a financial balance allocation, only according to the standard of 15%; Is self-supporting, according to the standard of 30% charge.

Third, others.

Twenty-third scientific and technological personnel's invention patents and high-tech achievements, after evaluation or according to the evaluation price, share or offset less than 35% of the registered capital of their founding company (technology development institution).

Article 24 Doctors, masters, talents with senior titles, talents with major invention patents and talents with special skills who lead, start or work in enterprises in industrial parks shall be given priority when going through the formalities of examination and approval, and all related expenses shall be exempted.

Twenty-fifth investors, professional and technical personnel and managers working in industrial parks and their families and children enjoy the same treatment and preferential services as local citizens in terms of enrollment and employment.

Article 26 Intermediaries or individuals who recommend well-known domestic and foreign enterprises, listed companies and large enterprise groups to invest in the park shall be verified by the Industrial Park Management Committee, and will be rewarded handsomely by the Industrial Park Management Committee according to the spirit of relevant documents after the project is completed and paid taxes.

Twenty-seventh banks, insurance, commerce, service industry, law firms, accounting affairs, notarization, marketing, intellectual property, securities, labor arbitration and other supporting services and intermediary organizations are encouraged to enter the park construction and set up branches.

Article 28 Establish a service center for investment enterprises, handle various licenses on behalf of enterprises, and implement "zero contact" between investment enterprises and departments. For each investment project entering the park, the city and county investment promotion bureaus, industrial park management committees and investment promotion units designate special personnel to be responsible for coordinating and handling the preliminary work such as policy consultation, pre-site selection and project negotiation of investment projects, and coordinating and handling the business of project establishment, approval, certification, registration, annual review and customs clearance. All projects that conform to industrial policies and have complete materials and can be approved by this Municipality shall be completed as soon as possible within the time limit stipulated by the administrative license.

Twenty-ninth the establishment of industrial park environmental responsibility investigation system, supervision departments in violation of the provisions of the park inspection, arbitrary charges, fines of the parties and departments responsible for accountability. If the relevant departments really need to enter the industrial park enterprises to carry out inspection work, they must obtain the consent of the local government.

Thirtieth these preferential measures shall be interpreted by the Yulin Municipal People's Government Office.

Article 31 These preferential measures shall be implemented as of the date of promulgation.