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鼓励外商投资优惠办法
2008/8/16 15:36:04
一、土地使用
1、外商投资企业可以按照出让、转让方式依法取得土地使用权;也可以通过租赁方式使用土地,并在规定的使用年限内,进行开发、利用、经营。按出让方式取得土地使用权的,可以依法转让、出租继承、抵押。
2、外商投资企业通过土地出让方式获得土地使用权,土地出让金以当地宗地地价的40%标准执行。
凡外商投资开发建设能源、交通、城市公用基础设施、教育、科技、医疗和其它社会公益性事业项目用地,可在享受原土地出让金标准 40的基础上再予以优惠。
3、在城市规划区内举办的外商投资企业,场地使用费享受当地最低标准。
(1)开发费一次性计收或由企业自行开发的地区,使用费最高每平方米2元;
(2)开发费和使用费综合计收的地区,市区范围内每年每平方米:一级地段10元、二级地段8元、三级地段6元、县城5元、乡镇3元。
4、对投资兴办产品出口项目、高新技术项目、能源交通基础设施建设项目、精细化工项目、农业综合性开发项目的外商投资企业,经营期在10年以上的5年内免缴场地使用费,6-10年减半缴纳,经营期不足5年的,按50%缴纳。
5、对外商投资兴办文教卫生、科研事业、环境保护等非盈利的公益性项目免缴场地使用费。
二、税费优惠
1、生产性外商投资企业,实际经营期在10年以上的,从开始获利年度起前2年免征企业所得税,第3年到第5年减半征收企业所得税。
对举办符合我市产业导向鼓励投资项目的外商投资企业免征地方所得税。
2、外方投资者将从企业取得的利益直接再投资于该企业,增加注册资本,或者作为资本投资开办其它外商投资企业,经营期不少于5年的,退还其再投资部分已缴纳所得税的40%;直接再举办、扩建产品出口企业或先进技术企业者,全部 还其再投资部分已缴纳的企业所得税。
3、凡中外合资经营企业与我市企业再合营举办属于国家鼓励发展的项目,外资股权比例在25%以上,视同外商投资企业,享受相应待遇。
4、生产性外商投资企业,免征城市房产税、车船使用牌照税。从事教育、科技、医疗等公益性项目的外商投资企业,除享受以上免税规定外,同时免缴耕地占用税。
5、外商投资企业嫁接、改造我市生产性国有、集体中小企业举办新的中外合资企业,总投资在50万美元以上,经营期10年以上的,除享受国家规定的企业所得税“二免三减半”的基础上,企业所得税由财政部门减半返还再延长2年,投资100万美元以上的,再减半返还延长3年。
6、外商投资企业租任赁、承包生产性国有、集体中小企业,在经营期限内,企业所得税由财政部门全额返还2年,减半返还3年。被购买、租赁、承包的企业,原欠缴的税款可分期补缴,也可采用还本承包办法,当上交承包费总额等于承包基年资产评估值时,即可取得被承包企业资产权。
7、生产性外商投资企业经营期在10年以上,安置我市下岗职工占本企业职工总数30%以上者,在享受原企业所得税“二免三减半”的基础上,由财政部门再延长全额返还企业所得税2年,达到50%以上者,延长全额返还3年。
8、从事农业、林业、牧业或设在经济不发达地区的外商投资企业,由市、县(市)财政将企业当年缴纳的新增的增值税地方留成25%全部返还企业,对外商投资举办的产品出口企业和先进技术企业,当地政府可以从当年新增的增值税地方留成25中返还给企业60%;对其它生产性外商投资企业,返还给企业40%。
税收返还,由财政部门返还,期限五年。
9、凡投资规模在3000万美元以上并且投资回收期在10年以上的基础设施、生产性工业项目,在国家规定的减免所得税优惠期满后,在一定时期内由财政返还所得税。
10、城市基础设施配套费按外商投资项目及不同行业实行优惠:
(1)属于非营业性质的公益性项目可免收;
(2)70%以上产品出口企业、高新技术企业可免收;
(3)投资基础设施、交通、能源、农、林、水等基础产业的减少50%;
(4)投资一般工业项目的,减少30%。
11、外商投资企业经批准从事城区改造建设和经济适用房开发建设,享受国内企业同等待遇。
三、其它
1、外商投资企业需要借贷资金,可以土地、固定资产作抵押,经当地金融机构审核,按国有企业的贷款办法给以贷款。对外商投资兴办的产品出口企业,企业持信用证可实行打包放贷,不需出具担保手续。
2、对外商投资在1000万美元以下的项目,审批机关在收到外商投资企业的申报文件后,凡手续、资料齐全的,七日内决定批复或转报,特殊情况逾期的须事先通知对方。
3、凡引荐外资来我市兴办三资企业,开展“三来一补”业务;介绍我市有关单位到国外和港、澳、台地区承包工程和劳务输出;引荐国外及港、澳、台同胞无偿赠资(含实物)、兴办各种事业的国内公民、华侨、港、澳、台同胞和外国人,按《关于鼓励引荐外商投资的奖励办法》给予表彰和奖励。
The preferential Measures for Encouraging Foreign Investment
I. Land use
1. The enterprises with foreign capital can obtain the right of land use according to the methods of selling and transferring land and also can use the land by leasing land and also develop, use, manage in the land during the period of regulated use years, they can transfer, lease or mortgage the land based on the laws for the land-usi
ng right obtained by selling method.
2. The foreign investment enterprises obtain the land using right by the land selling method. The land-transferring fee can be executed according to the 40 percent of local block land price.
3. The foreign investment enterprises are set up in the planned area, the field-using fee is executed the lowest local price.
(1) The zone which development fee is collected for one time, or which the enterprise develops by itself, the using fee is 2 Yuan per square meters.
(2) The zone which development fee and using fee are collected comprehensively, the using fee of per square meter within the suburbs in a year: the first-grade district 10 yuan, the second-grade district 8 Yuan, the third-grade district 6 Yuan, county town 5 Yuan, town and village 3 Yuan.
4. The foreign investment enterprises of investing the projects of export item, high-tech and new item, energy & transportation, basic facilities construction, fine chemicals and agricultural comprehensive exploitation will be exempted from land-using fee within 5 years during 10 years operation period, the enterprises will pay a half of land-using fee during the 6 to 10 years operation period, the operation period can"t exceed for 5 years, the land-using fee will be delivered at 50 percent.
5. The projects for foreign businessmen who invest in culture, hygiene, science and research undertakings, environmental protection and public welfare facilities will be exempted from land-using fee.
II. The preferential Taxation
1. The foreign invested productive enterprises which the operation period is above 10 years will be exempted from income tax during two years before gaining profit year. The income tax is imposed by 50 percent from third year to fifth year.
The foreign invested enterprise which are accordance with the industrial guide of our city and with the encouraged investment project shall be free from the local income tax.
2. The foreign investors reinvest the enterprise with the profits from the enterprises, increase its registered capital, or invest to set up the other enterprises\se, the operation period is not less than 5 years and are refunded the 40 income tax of reinvested capital, the enterprises which reset up and extend the export enterprises and advanced technology enterprises are refunded all income tax of reinvested capital.
3. All the Joint ventures and the enterprises of our city cooperate to set up the projects which the state encourages, with the rate of foreign capital is over 25, are treated as the foreign invested enterprises and enjoy the relevant treatments.
4. All the productive foreign invested enterprises shall be exempted from housing property tax and automobile and ship license tax. The foreign invested enterprises engaged in education, science, technology, medicine, and other public welfare projects shall enjoy regulations of the tax exemption mentioned above, and also are exempted from land occupation tax.
5. The foreign invested enterprises graft and reform the middle and small-sized productive stat-owned and collective enterprises and set up a new joint venture which the total investment is over 500000 USD and which the operation period is over 10 years can enjoy the state-regulated income tax policies “two years for tax free, three years for a half tax”, income tax is decreased by a half and is refunded for two years by the financial department. The enterprises with one million USD investments have 3-year extension of refunding income tax by a half.
6. The foreign invested enterprises rent, contract the middle and small-sized state-owned, collective productive enterprises, in the period of operation, the whole income tax is refunded for 2 years by financial department, decreased by a half and refunded for 3 years. The enterprises which was purchased, rented and contracted can pay the owed tax by stages, the enterprises can choose the contracting method of refunding the original capital, when the total fee of contracting is equal to the assessing value of property, the enterprise can obtain the property right of contracted enterprises.
7. The Productive enterprise with foreign investment which the operation period is over ten years arranges the unemployed workers 30 of the total worker number, the enterprises can enjoy the income tax “two years for tax free, three years for a half”, the income tax is refunded in the whole amount for two years by the financial department, the income tax is refunded in the whole amount for 3 years, while reaching to 50 of total workers, the whole income tax will be refunded for 3 years.
8. The city or county may return all the imposed 25 new increment tax of the year to the foreign invested enterprise which engage in agriculture, forestry, husbandry and in the remote and under-developed are. The local government may return 60 taxation from the imposed 25 new increment tax of the year to the foreign invested enterprises engaged in advanced technology and export. The local government may return 40 fro the imposed 25 new increment tax of the year to the other productive foreign invested enterprises.
Taxation shall be refunded by financial department with a period of 5 years.
9. The basic installation and productive projects which the total investment is over 30 million USD and the recovery period of investment is over 10 years enjoy the refunded income tax in a certain period after the preferential period of the state income tax regulations is over.
10. The auxiliary fee for city basic installation enjoys preferential treatment according to the projects and different industries invested by the foreign businessmen.
(1) The public welfare projects which are not for business are exempted.
(2) The 70 export enterprises and high technology enterprises are exempted.
(3) The projects which invest basic installation, traffic, energy, agriculture, forestry, water conservancy and the basic industries are decreased by 50.
(4) The enterprises which invest common industrial items are decreased by 30.
11. The foreign invested enterprises are approved to engage in suburbs approved and economic buildings development enjoy the same treatment of domestic enterprises.
III. Others
1. The foreign invested enterprises can get the loan raising a mortgage on its land, fixed asset according to the loan methods for state-owned enterprises, with approved by local financial department. The foreign invested export enterprises can get the loan with having letter of credit. It is unnecessary to offer guarantee documents.
2. The government of Pingdingshan city has authority to examine and approve the project below 10 million USD. The examining departments decide the examination or submitting to high-level in seven days when the examination departments receives the complete documents. The other part is informed in advance in special case.
3. The domestic citizen, overseas Chinese, compatriots from Hong Kong, Macao, Taiwan and the foreigners who introduce the foreign capital to set up enterprises, develop the business of processing with imported raw materials, of processing with given samples and designs, of assembling with supplied components or spare parts and compensation trade, or introduce the relevant units in our city to contract the projects, exporting labors to the foreign countries and to Hong Kong, Macao and Taiwan, are prized and rewarded according to “The Measures of Reward for Encouraging to Introduce Foreign Investment”.
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