Preferential Policies of Wuzhou Industrial Park in Guangxi

(1) the policy of developing the western region. For industrial projects encouraged by the state, enterprise income tax is levied at the rate of 15%.

(Note: Foreign-invested enterprises encouraged by the state refer to enterprises whose main business is encouraged projects in the Catalogue of Industries with Foreign Investment and industrial projects specified in the Catalogue of Industries with Foreign Investment Advantage in Guangxi, and whose main business income accounts for more than 70% of the total income of the enterprise. )

(2) Policies to encourage productive investment enterprises. If the operating period exceeds 10 year, the enterprise income tax will be exempted from the first 1 year and the second year from the profit-making year, and the enterprise income tax will be halved from the third year to the fifth year (hereinafter referred to as "two exemptions and three reductions").

(3) Preferential policies for "two-oriented" enterprises. (1) Those who invest in "advanced technology enterprises" (recognized by the Foreign Investment Management Office of Guangxi Autonomous Region) and enjoy the preferential policies of "two exemptions and three reductions" according to the provisions of the national tax law are still advanced technology enterprises, and can be extended for three years to pay enterprise income tax by half. (2) Invest in the establishment of "product export enterprises" (recognized by the Foreign Investment Management Office of Guangxi Autonomous Region), that is, where the output value of export products of enterprises reaches more than 70% of the output value of the enterprise in the current year, after the expiration of the preferential policy of "exemption from two and reduction from three" in accordance with the provisions of the national tax law, the enterprise income tax will be paid by half.

(4) Preferential policies for profit reinvestment. (1) If the profits obtained from the enterprise are directly reinvested in the enterprise to increase the registered capital, or other enterprises are established as capital investment, and the operating period is not less than 5 years, 40% of the income tax paid for the reinvested part shall be refunded upon the application of the investor and the approval of the tax authorities. (2) If the profits obtained from the enterprise are directly reinvested in the enterprise, the product export-oriented enterprise or advanced technology-oriented enterprise is expanded, and the registered capital is increased, and the operation period is not less than 5 years, the enterprise income tax paid for the reinvested part shall be fully refunded upon the application of the investor and the approval of the tax authorities.

(5) Enterprises, units and individuals from outside Guangxi who come to our park to set up new enterprises in line with national industrial policies with sole proprietorship or joint venture shall be exempted from enterprise income tax for five years from the date of production and operation.

(6) Newly established high-tech enterprises shall be exempted from enterprise income tax for five years from the date of production and operation after being recognized by the competent department of science and technology of the autonomous region, and shall be levied at half for three years. (1) imported equipment. (1) If a foreign-invested enterprise invests in projects encouraged by the state and imports equipment for its own use within the total investment, it shall be exempted from import duties and import value-added tax, except for the goods listed in the Catalogue of Imported Goods Not Duty Free for Foreign-invested Projects. (2) The investment belongs to the permitted foreign investment projects for direct export of all products. Import duties and import value-added tax shall be levied according to the regulations if self-use equipment is imported within the total investment. Then, from the date when the project is put into production, if all products are directly exported and recognized by the relevant state departments, 20% of the tax paid will be returned every year, and all of them will be returned within 5 years.

(2) Imported parts and raw materials. Commodities imported for the production of export products (including quota commodities, specific registered commodities and other commodities) shall be supervised by the customs as bonded goods, and imported spare parts and raw materials shall be exempted from customs duties and import value-added tax.

(3) product export. The export of self-produced products by enterprises is exempt from customs duties, and the value-added tax is subject to the management measures of "exemption, credit and refund". "Tax exemption" means that the production and sale of export products are exempt from value-added tax; "Deduction" tax refers to the input tax that should be refunded from the raw materials, spare parts, fuel and power consumed in exporting self-produced products to offset the taxable amount of domestic goods; "Refund" tax refers to the refund of the unpaid part when the input tax of the exported self-produced products is greater than the tax payable in the current month. (a) the administrative fees prescribed by the state and the autonomous region in the park shall be charged according to the minimum standard. For local administrative fees, if the charging department (or unit) is a fully funded unit of the municipal finance, all the related fees charged will be exempted; Involving the charging department (or unit) for the city's financial balance allocation unit, the relevant fees charged by 5% of the charging standard; If the department (or unit) involved is a self-supporting unit, the relevant fees charged shall be charged at 10% of the charging standard. Industrial projects with fixed assets investment of more than 50 million yuan may all be exempted from administrative fees charged by the municipal level.

(2) The local retained portion of the tax paid by foreign-invested enterprises last year reached 500,000-990,000 yuan, 1 00-149,000 yuan,150-199,000 yuan, 2000-2.99 million yuan and 30-3.99 million yuan.

(3) The after-tax profits remitted by foreign investors of a foreign-capital enterprise from the enterprise shall be exempted from income tax.