Notice of Shaanxi Provincial People's Government on Printing and Distributing the Interim Provisions on Preferential Policies in Weinan Economic Development Zone

Article 1 In order to better attract and introduce domestic and foreign funds, projects and technologies, and accelerate the construction of Weinan Economic Development Zone, these Provisions are formulated in accordance with relevant national laws and regulations. Article 2 Enterprises in the Development Zone shall not only enjoy the relevant preferential treatment stipulated by the state, provinces, prefectures and cities, but also enjoy the preferential treatment stipulated by these Regulations (taxes do not include enterprises and products that are not exempted or exempted by the state). Article 3 The Administrative Committee of the Development Zone shall be responsible for the unified requisition, development and management of all kinds of construction land in the Development Zone. After the land is expropriated, the right to use it shall be transferred within a time limit and used with compensation, and the construction unit may lease or absorb the land at a discount. Article 4 The Administrative Committee of the Development Zone is responsible for organizing the construction of infrastructure such as roads, water supply and drainage, electricity, telecommunications and site leveling in the Development Zone, uniformly planning and organizing the construction of public facilities such as houses, shops, schools and hospitals in the Development Zone, and conforming to the principles determined in the overall urban planning of Weinan. Article 5 The establishment, site selection and licensing procedures of various construction projects in the Development Zone are simple, and relevant information such as hydrology and geology is provided. Article 6 The Development Zone implements the labor contract system, and the specific measures can be flexible. Internal wages can take flexible and diverse forms of distribution. Establish the labor market and coordinate the labor demand of enterprises in the development zone. For the transfer of technological achievements, technological transformation, tackling key problems and consulting, all paid services will be implemented, and technology shares can also be used to increase profits. Where the introduction of funds and successful, according to the contract or the relevant provisions, give a one-time reward. Seventh professional and technical personnel employed in the development zone can enjoy preferential treatment, give priority to housing and spouse work, and approve the household registration of family members. Those who establish teaching, scientific research and production consortia and engage in the treatment of "three wastes" will enjoy more preferential treatment. Article 8 Foreign-invested enterprises (including overseas Chinese) established in the Development Zone shall enjoy the following preferential treatment:

Article 1: 1. All kinds of foreign-invested enterprises established in the development zone will be refunded 50% by the finance of the development zone after the enterprise income tax is levied according to the unified national tax rate, so that the actual burden rate of enterprise income tax is 10% to 15%.

2. Chinese-foreign equity joint ventures with a joint venture period of more than 10 years shall be exempted from income tax in the first and second years from the profit-making year of the enterprise, and the income tax shall be halved in the third to fifth years.

3. Chinese-foreign contractual joint ventures with an operating period of more than ten years, as well as foreign-funded enterprises engaged in low-profit industries such as agriculture, forestry and animal husbandry (including deep mining of coal resources), shall be exempted from income tax in the first year from the profit-making year of the enterprise, and the income tax shall be halved in the second to third years. After the expiration of the tax reduction or exemption according to the above provisions, with the approval of the Ministry of Finance, the income tax of 15% to 30% can be reduced in the next ten years.

4, overseas Chinese investment enterprises, operating in five to ten years (excluding ten years), since the profit-making year, the tax reduction of twenty percent; If the operating period is more than ten years, the income tax shall be exempted for three years from the profit-making year of the enterprise, and the income tax shall be halved for four years from the fourth year. In the year after the expiration of income tax relief, the income tax will be reduced by 20% according to the current tax rate in China.

Article 2: All kinds of enterprises invested and established by foreign businessmen in the Development Zone shall be exempted from local income tax.

Paragraph 3: Investors of overseas Chinese-funded enterprises and foreign investors of Sino-foreign joint ventures who produce export products and advanced technologies shall be exempted from income tax on the remitted amount when remitting profits from overseas enterprises.

Article 4 If foreign investors reinvest their profits in enterprises in the Development Zone for a period of not less than five years, 40% of the income tax paid for the reinvested part will be refunded, of which 50% will be refunded to overseas Chinese, compatriots from Hong Kong, Macao and Taiwan. If it reinvests in a product export enterprise or an advanced technology enterprise, all the enterprise income tax paid for the reinvested part will be refunded. If the investment has been withdrawn for less than five years, the tax refund shall be recovered.

Article 5: The export products produced by enterprises with foreign investment shall be exempted from consolidated industrial and commercial tax except crude oil, refined oil and products otherwise stipulated by the state.

Article 6 If it is really difficult to pay taxes on domestic products produced by foreign-invested enterprises at the initial stage of operation, they may apply for reduction or exemption of consolidated industrial and commercial tax within a certain period of time.

Article 7 Enterprises with foreign investment shall be exempted from customs duties and consolidated industrial and commercial tax if they import machinery, equipment, spare parts and other materials that cannot be guaranteed for production and supply in China or increase their capital, as well as raw materials, fuels, auxiliary materials and means of transport required for the production of export products.

Article 8 All types of enterprises with foreign investment shall be exempted from city property tax and vehicle and vessel license tax.

Article 9 If the fixed assets of a foreign-invested enterprise need accelerated depreciation due to special reasons, the enterprise may apply for accelerated depreciation with the approval of the provincial tax bureau.

Article 10: Foreign businessmen can lease or transfer land in the Development Zone for 70 years, and are allowed to transfer and inherit it according to law.

Article 1 1: The annual loss of a foreign-invested enterprise may be made up by drawing the corresponding amount from the profit of the next year, but the maximum period shall not exceed five years. Article 9 Domestic-funded enterprises established in the Development Zone shall enjoy the following preferential treatment:

Article 1: State-owned and industrial enterprises use bank loans to carry out capital construction and technological transformation projects. During the repayment period, the depreciation and profits realized by state-owned enterprises after the project is put into production can be repaid; If it is a collective, 60% of the loan will be repaid with new profits before income tax and 40% with after-tax profits. The insufficient part can be repaid by financial repayment with the product tax or value-added tax already levied.

Paragraph 2: When a domestic-funded enterprise owned by the whole people and a state-owned enterprise in an economic development zone are jointly established and closed, the profits to be shared shall be "distributed first and then taxed" after being certified by the local competent tax authorities. Where the bank loan is used, it is used to repay the loan first.

Paragraph 3: If it is really difficult to pay the property tax and vehicle and vessel use tax of various industrial enterprises, it may be reduced or exempted on a regular basis upon approval. Unless otherwise specified, the reduction or exemption of land use tax shall be reported to the State Taxation Bureau for approval.

Article 4 The income tax paid by various industrial enterprises shall be refunded by the finance of the Development Zone in the first two years and 50% by the finance in the third to fifth years from the date of production.

Paragraph 5: State-owned enterprises (except eight small enterprises) and collective enterprises that have real difficulties in paying taxes at the initial stage of operation may, with the approval of the tax authorities, have their income tax reduced or exempted for one year, except for 3/kloc-0 products that are not allowed to be reduced or exempted.

Article 6: The products exported by industrial enterprises, which are exported by themselves or entrusted by foreign trade departments, shall be refunded in the form of first collection and then return.

Paragraph 7: setting up private industrial enterprises in the development zone, with an investment of 300,000 yuan and an annual tax payment of more than 40,000 yuan, can solve the problem of "turning agriculture into Africa"; With an investment of 500,000 yuan and an annual tax payment of more than 70,000 yuan, those who are willing to settle in the development zone will solve the problem of two households' "rural to non-agricultural", give priority to providing commercial housing, and give priority to solving the problems of children's employment and enrollment.

Article 8: With the approval of the tax authorities, private enterprises may make up losses within the tax year, but the period for making up losses continuously shall not exceed three years.

Article 9 If the after-tax profits shared by private enterprise investors are used to develop production, personal income adjustment tax shall be temporarily exempted.

Article 10: Newly-established township collective industrial enterprises in the Development Zone, with an investment scale of more than 300,000 yuan, shall be exempted from product tax and value-added tax for one year from the date of production, except for products that cannot be reduced or exempted and eight small enterprises. If it is still difficult to pay taxes after one year, tax reduction or exemption shall be granted for a certain period after approval.