1. Preferential treatment for foreign investment

(1) Taxation

1. Productive enterprises (except oil, natural gas, rare metals, precious metals and other resources exploitation projects) invested by foreign investors, which operate for more than 11 years, shall be exempted from enterprise income tax in the 1 th and 2 nd years from the first profit-making year, and levied at half in the 3 rd to 5 th years.

2. Foreign investors who set up agriculture, forestry, animal husbandry and foreign-invested enterprises located in economically underdeveloped remote areas may continue to reduce the enterprise income tax by 15% to 31% in the next 11 years after the expiration of tax reduction or exemption in accordance with the provisions of 1.

3. After the expiration of tax reduction or exemption in accordance with Item 1 and 2, if the output value of export products of enterprises reaches 71% or more in that year, the enterprise income tax can be levied at the current tax rate by half. For those who earn high foreign exchange through export, they can be given more preferential treatment after being approved by the relevant departments.

4. After the expiration of the tax reduction or exemption in accordance with the provisions of Item 1 and 2, foreign investors who invest in the establishment of advanced technology enterprises may be extended for three years to collect enterprise income tax by half.

5. If a foreign investor reinvests its share of profits in an enterprise directly, increases its registered capital, or reinvests in the establishment or expansion of an enterprise in our province for a period of not less than 5 years, after the application is approved, 41% of the enterprise income tax paid for the reinvested part will be refunded; If its share of profits is reinvested in our province to establish and expand export enterprises or advanced technology enterprises, and the operating period is not less than 5 years, the enterprise income tax paid for the reinvested part will be refunded after the application is approved.

6. Foreign investors who set up enterprises shall be exempted from local income tax for 7 years. Investment in development projects such as energy, raw materials, transportation, communication and agriculture, establishment of export enterprises, advanced technology enterprises and establishment of enterprises in ethnic minority areas and remote areas shall be exempted from local income tax for 11 years.

7. Houses built by foreign-invested enterprises or newly-built houses purchased by foreign-invested enterprises shall be exempted from property tax for 1 to 3 years from the month of completion or purchase.

the vehicle and vessel license tax shall be exempted for 1 to 3 years.

(II) Foreign exchange management and fund raising

1. If the performance and quality of products produced by foreign-invested enterprises meet the requirements of replacing imported products, priority should be encouraged to adopt them, and the import examination and approval department should restrict the import of such products. Foreign-invested enterprises are allowed to collect foreign exchange and retain the amount when selling substitute imported products produced by their own enterprises.

2. Foreign-invested enterprises can accept orders for products that cannot be produced in China but need to be imported in our province. With the approval of Guizhou Branch of the State Administration of Foreign Exchange, they can partially or completely settle their foreign exchange accounts.

3. When the foreign exchange balance of foreign-invested enterprises is difficult, under the supervision and management of the foreign exchange management department, foreign-invested enterprises can adjust each other's foreign exchange surplus and deficiency; Can also be approved by the foreign exchange management department, by the competent department of its own foreign exchange swap solution or enter the foreign exchange market for swap.

4. If a foreign-invested enterprise has temporary difficulties in balancing its foreign exchange, it can apply for purchasing domestic products (except commodities that are regulated by the state for unified operation) in RMB for export within a certain period of time, and all the foreign exchange obtained will be owned by the enterprise, so as to solve the foreign exchange balance of the enterprise.

5. Foreign-invested enterprises applying for borrowing short-term working capital and other necessary borrowing funds will be given priority after being examined by the bank where the account is opened.

6. Guiyang Branch of Bank of China, Guizhou Branch of People's Bank of China and other banks designated by them can offer cash mortgage services to foreign-invested enterprises and lend RMB funds. Mortgage loans can be used for working capital and investment in fixed assets. After being reported to Guizhou Branch of the State Administration of Foreign Exchange for the record, foreign-invested enterprises can also borrow foreign exchange funds directly from banks or enterprises in foreign countries or Hong Kong and Macao.

(III) Site use fee

When foreign investors set up enterprises in our province, they will give priority to providing the required sites and enjoy the following preferential treatment:

1. Enterprises with an operating period of over 11 years will be exempted from site use fee for 5 years. After the expiration of the exemption period, it will be collected at a rate of 2 to 3 yuan per square meter per year.

2. After the expiration of the exemption from the site use fee in accordance with the provisions of the preceding paragraph, the product export enterprises and advanced technology enterprises will collect 1 to 2 yuan per square meter per year.

3. Those who set up enterprises in minority areas and remote areas of our province and develop their own sites are exempt from site use fees.

4. if serious economic losses are caused due to force majeure or other special circumstances, and it is really impossible to pay the site use fee after the expiration of the exemption period, the site use fee may be deferred or reduced upon approval of the application.

(4) Production and operation

1. For foreign-invested enterprises, priority should be given to the fixed assets investment plan, giving priority to providing resources, energy, building materials, raw materials for production and operation, communication facilities, professionals and labor, and giving priority to construction, transportation and traffic facilities; According to the centralized channels, supply the required materials at the same price enjoyed by state-owned enterprises.

2. If it is really difficult to export the products produced by Chinese-foreign joint ventures and cooperative ventures, our province can take care of a certain proportion of domestic sales.

3. safeguard and guarantee the autonomy of production and operation and other legitimate rights and interests of foreign-invested enterprises according to law. Foreign-invested enterprises carry out legitimate production, operation and management activities in accordance with approved contracts, articles of association and agreements, and no department may interfere; Foreign-invested enterprises have the right to independently formulate production and operation plans and budgets; Determine the profit distribution and the sales price of export products by themselves; Independent establishment of institutions, staffing, employment or dismissal of employees; Determine the wage standard, form and reward, welfare and allowance system of the enterprise by itself.

4. Profits, other lawful incomes and funds after liquidation obtained by foreign investors can be remitted abroad according to law after being confirmed by the tax authorities.

5. The workers, professional technicians and management personnel (including senior management personnel) needed by foreign-invested enterprises shall be openly recruited by the enterprises to the society, or they may be selected from the personnel recommended by the Chinese joint venture. When the recruitment of employees in the local area can not meet the needs, it can be recruited across regions.

6. Except as stipulated by national laws and regulations, foreign-invested enterprises in our province will not be assessed any fees.

(V) Customs and Import and Export Administration

1. Machinery and equipment, vehicles, raw materials, fuels, spare parts, components and accessories for production that need to be imported (including those restricted by the state) in order to fulfill their product export contracts are not required to be submitted for examination and approval, and import licenses are exempted. The customs shall exercise supervision and release them on the basis of enterprise contracts or import and export contracts.

2. The equipment and materials imported by the foreign joint venture as investment, in which the goods restricted by the state are directly applied for the import license on the basis of the approved contract; General equipment and materials are exempt from import license. The customs shall examine and release the goods against the approval contract and import documents.

3. A Chinese-foreign equity joint venture shall, within the business scope stipulated in the approved joint venture contract, and a Chinese-foreign cooperative joint venture shall, within the project scope of the cooperation contract, import machinery and equipment, spare parts, raw materials and fuel required by its own production. Among them, if the country restricts the import of goods, it must apply for an import license (it can be applied for once every six months if it is included in the annual plan of this enterprise); Unrestricted imports are exempted from import license.

4. Foreign investors and their technical and management personnel hired from outside China may apply for multiple entry and exit certificates for one year if they need to enter and leave China frequently due to production and business activities. Chinese personnel of foreign-invested enterprises need to go abroad to discuss trade or inspect, and the relevant departments should go through the examination and approval procedures in time.