Interim Provisions of Chongqing Economic and Technological Development Zone

In order to accelerate the high-quality leap-forward development of Chongqing Economic and Technological Development Zone and encourage domestic and foreign funds, projects, technologies and talents to gather in the Economic Development Zone, these Provisions are formulated in accordance with the spirit of relevant documents of the state and Chongqing Municipality and the actual situation of the Economic Development Zone.

1. Preferential policies are applicable in the region.

1. National Development Zone Policy

2. Western Development Policy

3. Immigration policy in Three Gorges reservoir area

4. The policy of coordinating urban and rural comprehensive reform.

5. the State Council Document No.3 Policy ("Several Opinions of the State Council on Promoting Chongqing's Urban and Rural Reform and Development as a Whole" (Guo Fa [2009] No.3)

6. Relevant policies to encourage investment in Chongqing.

7. Chongqing Liangjiang New Area Policy

8. Policy of Chongqing High-tech Industrial Development Zone

Second, the regional preferential policies 1. Enterprise income tax is levied at 15%.

2. The district-level income of enterprise income tax "returns in two years and three and a half years" (industrial enterprises, warehousing and logistics enterprises).

3. The actual income tax burden of high-tech industries shall not exceed 10%.

4. Fully subsidize the district-level income of personal income tax received by senior managers in the previous five years. (The annual output value of industrial enterprises and warehousing and logistics enterprises should reach 654.38 billion yuan).

5 enterprises, universities and scientific research institutions engaged in scientific and technological development can arrange housing rental subsidies.

6. Introduce talents to give resettlement assistance. 7. Support infrastructure construction of newly purchased land construction projects. Investment scale (100 million yuan) 5≤ investment amount

7.2 If the construction is put into production on schedule and the annual tax reaches 50,000 yuan/mu (the annual export of export-oriented enterprises reaches 200,000 US dollars/mu), the land use tax paid for the land that has been put into production will be subsidized at 50% of the district-level income within three years.

7.3 If the project is awarded the title of "Chongqing Environmental Friendly Project" with a total investment of 65.438+0 billion yuan, it will provide 500,000 yuan of environmental protection factory construction funds at one time; Every time the total investment increases by 65.438 billion yuan, the environmental protection factory construction fund increases by 200,000 yuan.

8. priority is given to renting factories and dormitories. Enterprises that rent houses in the area for production and operation enjoy preferential rents linked to taxes or exports (including property management fees). That is, after the rent is collected in advance according to the preferential rent standard at the beginning of each year, the rent subsidy is given according to the actual enterprise income tax, value-added tax and business tax or export quota at the end of each year. See the following table (calculated according to the construction area) for the specific standards: type and use of the property, monthly rent (RMB/m2), monthly rent subsidy (RMB/m2), S: annual tax (RMB/m2), T: export amount (USD/m2) 200 ≤ S.

10. Encourage capital increase and production expansion. Capital increase and capacity expansion, technological transformation and new investment of more than 5 million yuan, within three years from the year when the capital increase and capacity expansion project is put into production, subsidies will be given according to 50% of the incremental income of district-level enterprise income tax; When increasing capital and capacity, no new land will be added, and 50% of the incremental part of district-level income of value-added tax will be subsidized.

1 1. Encourage innovation. Those who are recognized as high-tech enterprises and national innovative enterprises will be awarded 65,438+10,000 yuan respectively; If the qualification of high-tech enterprises is within the validity period, after enjoying the income tax support policy of "full return in two years and return in three and a half years", subsidies will be given in the sixth to eighth years according to 50% of the district-level income of enterprise income tax.

12. Loan discount. The interest on fixed assets investment loans of high-tech enterprises can be subsidized according to 25% of the annual loan interest calculated at no higher than the benchmark interest rate and 25% of the district-level income of enterprise income tax, value-added tax and business tax paid by the enterprise in that year. The discount period shall not exceed two years from the loan year.

13. R&D support. Newly recognized national or municipal key laboratories, engineering technology research centers and enterprise technology centers will be awarded 300,000 yuan and 65,438+10,000 yuan respectively in the year of recognition. For those who have won the Jia Award and passed the commendation of their superiors, the corresponding difference reward will be given. After being awarded the license by the State Key Laboratory and the National Engineering Technology Research Center and running normally for one year, and after soliciting the opinions of Chongqing Science and Technology Commission, the R&D capacity building support of no more than 3 million yuan will be given at one time.

14. Encourage patent applications. It belongs to key development projects such as equipment manufacturing, electronic information, instrumentation, biomedicine, new energy and new materials. 500 yuan, 1000 yuan and 1000 yuan were awarded to domestic design patents, domestic utility model patents and domestic invention patents obtained in that year. Headquarters economy:

15. Give financial subsidies to business premises.

15. 1 Subsidize the land transfer fee for self-built business premises of headquarters enterprises. Investment scale (100 million yuan) 1≤ investment amount

Financial services:

17. give financial subsidies to office buildings. For newly-built office buildings in institutional headquarters, regional headquarters and provincial (city) headquarters of banks, insurance and securities companies, a one-time subsidy will be given to the self-occupied part according to the standard of construction area 1 1,000 yuan/square meter, and the subsidized office buildings shall not be rented for five years; When purchasing office buildings, the deed tax paid for their own use shall be fully arranged for enterprises to use; Lease of office space for personal use, within 3 years from the date of lease, 30% of the house rent will be subsidized every year. If the actual rental price is higher than the market guidance price, the rental subsidy shall be calculated according to the market guidance price.

18. Fiscal and tax support

18. 1 For the institutional headquarters, regional headquarters and provincial (city) headquarters of newly settled banks, insurance and securities companies, the district-level income paid by them will be halved in the first two years and halved in the third year; Since the profit-making year, the district-level income of enterprise income tax paid by them will be refunded 70% in the first two years and 50% in the next three years. 20% of the total support can be used to reward the management team. While assisting the above-mentioned financial enterprises and institutions to declare the award for settling in Chongqing, they will be given a one-time support equal to the amount of the award allocated by the municipal government.

18.2 for other newly established financial institutions, the district-level income of business tax and enterprise income tax paid in the previous three years will be subsidized by half.

18.3 for newly settled equity investment enterprises and equity investment management enterprises, the district-level income of business tax and enterprise income tax shall be fully refunded in the first two years and halved in the third year. Among them, this part of the support funds of equity investment enterprises is used to reward equity investment management enterprises entrusted by enterprises.

18.4 for newly settled financial intermediary service enterprises such as trust and investment, financial leasing, financial leasing, credit guarantee, micro loans, etc., with a registered capital of more than 50 million yuan, 50% of the district-level income of business tax and enterprise income tax will be supported within 3 years from the date of tax registration.

Modern logistics industry:

19. Support the infrastructure construction of logistics enterprises. For new large-scale modern logistics enterprises such as warehousing, distribution, distribution and procurement, if the investment intensity meets the relevant requirements, it shall be implemented according to the industrial land policy; Also refer to 7. 1 support policies.

20. Encourage logistics enterprises to apply for rating. For the first time, the logistics enterprises rated as 2A, 3A, 4A and 5A by the National Association of Logistics and Purchasing were given a one-time reward of 50,000 yuan, 654.38+10,000 yuan,150,000 yuan and 200,000 yuan respectively.

2 1. Actively promote logistics technology and equipment standards. Large-scale warehousing, distribution, distribution and procurement logistics enterprises in the area with storage area of 1 000,2040,000 square meters or above will be awarded 50,000 yuan, 1 000 yuan and 200,000 yuan at one time; In that year, the newly purchased vehicles with trucks (including updates) were subsidized by 5,000 yuan each; If the annual TEU volume of container business reaches 654.38+00, 654.38+05, 20, 25 and 300,000 TEUs for the first time, 654.38+00, 200, 300, 400 and 500,000 yuan will be awarded respectively. The number of carriers in international container business will double again.

22. Support the development of professional services, intermediary services and cultural services. If the newly settled annual value-added tax, business tax and income tax are more than 654.38 million yuan (inclusive), it will be supported by 50% of the district-level income paid by it every year for three years.

23. Support the development of large-scale professional markets. Newly settled in a large-scale professional market and operating normally for more than 1 year, support will be given according to the total market sales and warehousing tax in that year. Among them, the total sales amount was above 654.38+0 billion (inclusive), and the fiscal revenue at the district level in that year was above 3 million (inclusive). In the first three years, 6,543,800 yuan, 700,000 yuan and 500,000 yuan were given respectively, of which 30% was used to reward the management team; The total sales amount is 500,000-65.438+0 billion yuan, and the fiscal revenue at the district level in that year is more than 65.438+0.5 million (inclusive). In the first three years, support was given to 500,000 yuan, 300,000 yuan and 200,000 yuan respectively, of which 30% was used to reward the management team.

24 to encourage and support the development of software and service outsourcing industry. Software and service outsourcing enterprises, in addition to enjoying the relevant support policies of the state and Chongqing Municipality, give enterprises and training institutions a two-year full rent subsidy for renting R&D, office, production and training rooms provided by the Economic Development Zone Management Committee. In principle, the housing area where each enterprise enjoys rent subsidy shall not exceed 500㎡. Rent subsidy is paid once a year.

25 support the development of export-oriented enterprises. Self-operated foreign trade enterprises with an export amount of more than US$ 6,543.8+0,000 (inclusive) will be given RMB preference of 654.38+0 yuan for each export of US$ 654.38+0, and RMB preference of 2 yuan for the incremental part; For foreign trade enterprises whose export volume is more than USD 20 million (inclusive), RMB 1 USD will be given preferential treatment.

Third, service guarantee.

26. Carry out one-stop administrative examination and approval service, realize "one-floor office, one-window external service", disclose the work content, procedures and time limit, and complete it in time.

27. For key projects, the district-level leadership key contact system and the special service team tracking service system will be implemented.

Fourth, the incentive policy of attracting investment.

28. Social units, organizations and individuals (excluding the staff of government agencies and institutions) that play a key role in the introduction of major projects and ultimately contribute to the success of project investment promotion are called investors, and are confirmed by investors and the Economic Development Zone Management Committee to enjoy the investment promotion incentive policy.

29. The introduction of Fortune 500 enterprises (headquarters), world-famous enterprises (headquarters) or famous brands will be rewarded with registered capital of 1%-3% according to the role and contribution of investors.

30. Introduce domestic manufacturing 100 enterprises (headquarters), key electronic information industries (headquarters), service 100 enterprises (headquarters) or enterprises with well-known trademarks in China and famous brands in China, and give a reward of 5 ‰- 1% of the registered capital according to the role and contribution of foreign investors.

3 1. Introduce industrial projects with a registered capital of more than100000 yuan and service projects with a registered capital of more than 3 million yuan, and reward investors with a registered capital of1-5 ‰.

32. Investors who invest in infrastructure projects will be given a reward of 500-65438+ 10,000 yuan according to their functions and the impact of the project on the development of our region.

33. The introduction of large investment funds from the central government and Chongqing Municipality for regional projects, as well as domestic and foreign free funds, will be rewarded according to 1% of the amount of introduced funds; Recommend interest-free or low-cost funds, and give a reward of 5‰ of the recommended funds.

34. If the same project meets two or more reward conditions, the implementation degree is high. The maximum reward amount is no more than 2 million yuan. The list published by Fortune 500 enterprises, domestic manufacturing enterprises 100 enterprises and domestic service enterprises 100 enterprises shall prevail. Enterprises with well-known trademarks in China and famous brands in China shall prevail.

35. Bonuses paid to investors should be paid in two installments. Pay 50% bonus after the first registered capital is in place; Pay the remaining 50% bonus after the first tax payment for the imported project for the second time. Taxes arising from the award shall be borne by the adjudicator.

Verb (abbreviation of verb) supplementary clause

36. The settled projects enjoying preferential policies must conform to the industrial planning and layout of the Economic Development Zone and meet the requirements of environmental protection and low carbon. At the same time, it should also meet the corresponding input-output intensity regulations.

37. Where new measures are introduced by the state and the municipal government after these provisions, those provisions shall prevail. If the policy of encouraging investment licensed by similar areas in Chongqing according to law is more favorable than this provision, investors will be given the same or more favorable policies within the licensing authority for industries that meet the key needs of the region. "One enterprise, one policy" and "one thing, one discussion" can be implemented for industrial projects with strong demonstration role, great driving role, large tax contribution and great development potential in the Economic Development Zone.

38 enterprises to apply for construction fee subsidies, in the project to obtain the "construction permit" after the application; Subsidies and incentives linked to output value and tax applied by enterprises shall enjoy relevant preferential policies in accordance with the fiscal year and the principle of equal treatment, preferential treatment and similar non-repetition.

39. Investors who meet the conditions for reporting investment incentives shall submit relevant application materials for reporting. By the Economic Development Zone Investment Promotion Bureau in conjunction with the Finance Bureau and other relevant departments of the audit, reported to the Economic Development Zone Management Committee for approval.

40. The term "headquarters enterprises" as mentioned in these Measures refers to the following enterprises in industries such as industry, commodity circulation, tourism services, transportation, post and telecommunications, information industry and construction industry. : (1) The headquarters of multinational companies, large domestic enterprises (groups), regional headquarters and enterprises with independent legal personality are registered in the Economic Development Zone and mainly pay taxes (including enterprise income tax). (2) the headquarters of the holding company at or above the municipal level (including the municipal level); (3) The headquarters of an import and export company with an annual import and export volume of more than 50 million US dollars; (four) other headquarters enterprises identified by the Development Zone.

4 1. The "professional services, intermediary services and cultural services" in these Measures refer to the following service operators: (1) exhibition services, consulting, evaluation, certification, brokerage, agency and other business service institutions; (2) Professional service organizations such as law firms, accounting firms, tax agencies, planning and advertising media companies; (3) National and municipal trade associations, education and training institutions; (four) tourism enterprises engaged in the development and service of tourism resources; (five) professional service institutions such as survey, design, research and development, and testing; (6) Enterprises such as culture, sports, entertainment, for-profit medical and health institutions and urban public services.

42. These Provisions shall come into force as of 2011,and the Investment Promotion Bureau of the Economic Development Zone shall be responsible for the interpretation.