What are the requirements for enterprises in the bonded area?

Chinese and foreign investors can set up trade or non-trade enterprises in the bonded area to engage in trade, processing, warehousing, logistics and distribution, commodity display, real estate development, transportation and other service trade, and can run concurrently.

customs administration

The whole region implements bonded system and closed management according to the mode of "domestic customs clearance";

Goods brought into the bonded area from abroad or transported from the bonded area to overseas are exempt from customs duties and licenses; Enterprises in the area are networked with customs computers, and EDI electronic customs declaration is implemented for goods entering and leaving;

Step 2 tax

For productive foreign-invested enterprises engaged in processing and export in the bonded area, enterprise income tax shall be levied at the rate of 15%. If the operating period exceeds 10 year, the preferential tax policy of "two exemptions and three reductions" (tax exemption in the first two years and tax reduction in the last three years) will be implemented from the profit-making year;

Machinery and equipment, infrastructure materials, office supplies and management equipment imported from abroad for the bonded area, as well as raw materials, spare parts, components, fuels and packaging materials (including those restricted by the state) required for processing and export are exempted from customs duties, import value-added tax and consumption tax; Transactions in the area and export of products are exempt from value-added tax; Enterprises in the bonded area do not implement the policy of "exemption, credit and refund";

3. Foreign exchange management

Foreign exchange income is managed in cash and can be deposited in financial institutions in the region or sold to designated banks in the region; Both domestic and foreign-funded enterprises can set up foreign exchange accounts according to regulations; Failing to go through the verification procedures of export receipts and payments; Foreign exchange expenditure under current account shall be managed by domestic and foreign-funded enterprises in a unified way, and shall be handled by the deposit bank according to regulations.

4. Vehicle access management

Hong Kong container trucks can freely enter and leave the bonded area with special signs issued by the bonded area management bureau; Merchants who invest more than HK$ 2 million can apply for license plates to enter and leave Guangdong and Hong Kong freely;

Export processing

For materials and parts imported from processing trade, the bonded area does not implement the bank deposit account system;

Except for commodities subject to export quotas by the state, free processing is practiced in the bonded area, allowing enterprises in the area to entrust enterprises outside the area to process export products;

Products processed by processing enterprises in the area with imported materials and parts can be sold directly in China after application and approval, and processing enterprises can pay customs duties and import taxes according to materials and parts.

Problems related to investment in Qingdao Free Trade Zone

News source: Qingdao Free Trade Zone Management Committee Visit: 1224 Print Close Window

I. Preferential corporate income tax and other tax issues

Enterprises in the bonded area shall collect enterprise income tax at 15%; Foreign-invested productive enterprises enjoy the policy of exemption from two and reduction from three; 33% outside the bonded area.

Enterprises in the value-added tax bonded area are exempt from value-added tax in production when processing imported materials and finished products; Imported materials and parts are processed and the finished products are sold in China. Enterprises can flexibly choose to pay tariffs with raw materials or finished products; Domestic procurement of materials and parts, export of finished products and export tax rebate; Domestic procurement of materials and parts, domestic sales of finished products, 17% tax rate; Export tax rebate for enterprises outside the bonded area.

The customs only need to record the imported materials and finished products exported by enterprises in the customs bonded area; Enterprises outside the bonded area can enjoy export tax rebates.

Taxes and tax rates payable are:

(1) Personal income tax, which is collected by deducting 4,000 yuan from the personal salary of foreign employees. Personal salary income of employees in China, after deducting 880 yuan, shall be taxed at the tax rate specified in the 9-level progressive tax rate table.

(2) Property tax, calculated by multiplying the original value of self-built houses by 70% and then by 1.2%, shall be levied annually.

(3) Vehicle and vessel use tax: 300 yuan/year for large cars and 260 yuan/year for small cars; Truck 60 yuan/year.

Second, on the import and resale of second-hand equipment.

(1) The company's second-hand equipment and accessories transported from overseas to the bonded area for its own use can be put into use in the bonded area factory without going through the relevant licensing procedures and supplementing the relevant mechanical and electrical product registration certificate.

(2) Duty-free scope: imported materials, imported equipment (including second-hand equipment) and a reasonable amount of office supplies for personal use.

(3) Resale of equipment: The customs supervision period of imported duty-free equipment is 5 years, and it can be resold after the expiration.

Third, about the loan interest rate and loan guarantee.

1, working capital loans generally require enterprises to raise 30% of the total working capital and the remaining 70% to borrow from banks. Short-term loan interest rate: the statutory interest rate of the central bank is implemented. At present, the basic annual interest rate is 5.85%, and banks can float 10%-20%. Loan repayment can be in the form of rolling liquidity repayment or profit repayment.

2. Long-term loan interest rate for fixed assets: the loan term is 3 years: the annual basic interest rate is 5.94%; The loan term is 5 years: the annual basic interest rate is 6.2 1%.

3 working capital loan approval time is about 30 days.

4. Land, buildings, machinery and equipment can all be used for mortgage loans, which can be used for 50%, 70% and 50% of the assessed value respectively. The legal appraisal institution in China can appraise the above collateral.

Four, about the project approval procedures

1. Project approval-feasibility study report approval-environmental protection approval-company name approval-articles of association approval-approval certificate-industrial and commercial registration-enterprise legal person code certificate-public security registration, seal engraving-foreign exchange registration-RMB account opening-national tax registration-financial registration-customs filing.

2. Materials to be prepared for registration

(1) Application for registration of the establishment of a foreign-invested enterprise (sample form, signed by the legal representative of the company in person at the Industrial and Commercial Bureau or notarized by the entrusted agent in person; Signature of board members; Signature of general manager and deputy general manager; Photos of the legal representative and members of the board of directors, general manager and deputy general manager)

(2) Power of attorney (the power of attorney shall be signed or sealed by the investor; Chinese)

(3) Articles of association;

(4) Copy of the investor's business license (or copy and photo of the investor's personal passport); Translated into Chinese and stamped with the seal of the translation unit)

(5) Original credit certificate

(6) Application for pre-approval of name

(seven) the name approval notice

(8) Lease Agreement (fixed format of the Industrial and Commercial Bureau)

(9) Survey record of the company's residence (signed by the surveyor of the Industrial and Commercial Bureau, with a copy of the lessor's property right certificate attached)

(10) letters of appointment of members of the board of directors, general manager and deputy general manager; Resume, copy of ID card (passport) and photos (translated into Chinese and stamped with the official seal of the translation unit)

(1 1) A copy of the company's ID card in charge of accounting.

(12) Project proposal and feasibility study report, and procedures for establishing environmental protection projects.

2. Registration fee:

(1) Examination and approval fee for company name inquiry: 300 yuan RMB.

(2) Industrial and commercial registration fee: for an enterprise with a registered capital of less than100000 yuan, the industrial and commercial registration fee shall be charged at 8/10000 of the registered capital; The part of 654.38+million yuan or more is charged at four ten thousandths; The part exceeding 654.38 billion yuan will not be charged. The maximum cost of industrial and commercial registration is no more than 44,000 RMB.

(3) Engraving fee: about 400 yuan.

(4) Tax registration: 200 yuan.

(5) Customs filing: 55 yuan.

All the above procedures shall be completed by the FTZ Full Service Bureau within 15 working days.

Five, on the principle of origin identification.

Enterprises in People's Republic of China (PRC) carry out production and processing business and make substantial changes to the goods (subject to the change of Harmonized System code), the goods can be regarded as originating in China. Allow enterprises to use neutral packaging.

Six, about water, electricity, heating prices and sewage treatment.

Electricity fee: electricity sticker 330 yuan /KVA.

The basic electricity price is 1 1 yuan /KVA/ month.

The electricity price is 0.598 yuan/kWh.

Water fee:

Water for capital construction: the price of tap water is 2.45 yuan /m3, including 3.35 yuan /m3 after sewage treatment.

Water for enterprises: tap water price 1.35 yuan /m3, including the price after sewage treatment of 2. 15 yuan /m3.

Heating fee: 24 yuan /m2 for water heating (one-time), and 24.3 yuan /m2 for water heating.

Wastewater treatment: wastewater discharge should meet the third-class environmental protection standard, and wastewater treatment fee is not charged if it meets the standard.

Seven, about recruitment and household registration.

1. Recruitment of workers: The Human Resources Department of the CMC helps enterprises to recruit workers free of charge according to their employment needs.

2. Household registration: Enterprises that use people from outside the area can move their household registration into the area if they meet the following conditions:

(1) National colleges and universities recruit graduates from secondary specialized schools and secondary technical schools who have graduated from junior college or above and have been approved by the management committee;

(2) Graduates who have been employed by enterprises to sign a one-year labor contract and meet the requirements and have registered permanent residence in Shandong Province among the graduates of national ordinary colleges and universities and social forces in development zones who are not in the enterprise plan;

(3) middle managers in large and medium-sized enterprises who have worked for more than two years;

(4) Senior technical workers who have worked for more than one year and obtained professional qualification certificates issued by the labor department;

(5) Intermediate skilled workers have completed two years, and obtained the professional qualification certificate issued by the labor department;

(6) Contract workers have worked continuously for 5 years, and obtained the Vocational Qualification Certificate issued by the labor department.

3. Pay the capacity increase fee when opening an account. Those who meet the following conditions can be exempted from the capacity increase fee.

(1) Persons with full-time college degree or bachelor degree or above;

(2) personnel with intermediate professional titles and senior technicians.

Eight, about building dormitories in the bonded area.

Article 4 of the National Customs Supervision Measures on Bonded Zones stipulates that "only bonded zone management institutions and enterprises shall be established in bonded zones. Except for security personnel, other personnel are not allowed to live in the bonded area. " The current practice is: according to the needs of enterprises, dormitories can be set up in factories for some workers to live in.

Nine, about environmental protection.

Environmental protection standards meet the national standards of People's Republic of China (PRC).

The noise at the boundary of the factory shall comply with the three regional standards in GB 12348-90 Noise Standard at the Boundary of Industrial Enterprises;

The urban regional environmental noise standard shall comply with the Grade III standard in GB3096-93 "Urban Regional Environmental Noise Standard".

Sewage discharge shall conform to Grade III standard of GB8978-96 Integrated Wastewater Discharge Standard;

Exhaust gas emission shall meet the secondary standard in GB 16297-96 Comprehensive Emission Standard for Air Pollutants.

The atmospheric environmental quality shall meet the secondary standard in GB3045-96 Environmental Air Quality Standard.

X. Questions about human resources and wages

Qingdao has 12 full-time colleges and universities, with annual graduates of10.5 million. There are five full-time colleges and universities in the development zone, with an annual graduate of 3000 people; Technical secondary schools (including vocational high schools) 19, with 5,000 graduates annually; Technical school (including technical school) 1 1, with 2000 graduates annually.

Managers and senior skilled workers needed by enterprises can be recruited through the talent exchange market and labor market. Generally, the managers of enterprises in the area are all college graduates, with a basic salary of about 2,000 yuan per month, and the enterprises will pay bonuses of 1000-2,000 yuan per month according to the benefits; Workers are generally junior college, technical school, high school graduates and a small number of junior high school graduates, with a monthly salary of around 450 yuan, and each enterprise will issue a certain amount of bonus according to the benefits.

Eleven, on the purchase of land use rights, for the use of permits.

Enterprises use land to pay land use fees, and the use time of industrial land is 50 years. When purchasing the land use right, you should pay:

1, land use fee;

2. The land survey fee is about 1.500 yuan (the survey needs 4-5 survey points, each with 326 points.

Yuan)

3. Land evaluation fee: if the land price is less than 6.5438+0 million yuan, it will be calculated as 4‰.

101-2 million yuan land price is 3‰

The land price of 201-100000 yuan is 2‰

100 1 ten thousand yuan is 1.5‰.

4. Deed tax of 3% of the total turnover of land use fees.

Free of land certificate fees and land management fees.

Twelve, about the factory building.

The factory building design fee is 65438+ 0.8%-2.4% of the total project cost (negotiated between the construction unit and the design institute), and the project supervision fee is 65438+ 0.2%-2% of the total project cost (negotiated between the construction unit and the supervision unit). According to different plots, the piling depth of the bonded area foundation is different, which is generally11m.

Free of engineering quality supervision fees, bidding fees and infrastructure surcharges.

Thirteen, about the social security in this area.

The bonded area is a fenced area with public security departments. The public security department has security teams and patrols to do a good job in public security work in the area. Bonded area is the area with the most stable social order and the least number of cases, and the public security department is rated as an advanced unit satisfied by the masses.