There are 31 characteristic industrial parks in Chongqing, with an approved land area of 63.4 square kilometers for start-up and expansion areas. There are 11 parks in the main city, 11 in the western Chongqing Economic Corridor and 11 in the Three Gorges Ecological Economic Zone. By June 31, the 21 parks under construction had invested 873 million yuan (2 billion yuan in total) in infrastructure construction and 7.13 square kilometers (16.86 square kilometers in total) in land consolidation.
Kowloon Park (Jiulongpo), Airport Park (Yubei), Tea Garden Park (Nan 'an), Shenpeng Park (Tongliang) and Gangcheng Park (Jiangbei) have made rapid progress. In the first half of this year, five parks completed an investment of 733 million yuan (a total of 1 billion yuan) and land consolidation of 5 square kilometers (a total of 8.6 square kilometers). Its common characteristics are: leaders attach great importance to it, and the management organization is relatively sound; The implementation of funds, infrastructure investment; Pay close attention to attracting investment.
There are 12 parks with general construction progress, with an investment of 31 million yuan and land consolidation of 9.7 square kilometers. There are four parks where progress is slow or basically unchanged.
by the end of June, a total of 313 enterprises had settled in 21 parks (148 under construction and 165 put into production), covering an area of 6.43 square kilometers. The output value is 3 billion yuan, the tax revenue is 211 million yuan, and the labor force is 22,111. It is estimated that there will be 717 enterprises in 31 parks throughout the year, with an investment of 15 billion yuan, covering an area of 27 square kilometers, achieving an output value of 8 billion yuan, tax revenue of 981 million yuan, and resettling millions of workers. Among them, five parks with fast construction progress, such as Kowloon, have accumulated 181 enterprises, with an output value of 1.644 billion yuan, a tax revenue of 1 billion yuan and a placement of 1.21 million workers in the first half of the year. It is estimated that 211 enterprises will be settled in the whole year, with an output value of 3.52 billion yuan and a workforce of 7,111.
on July 7th, 9 parks were newly approved: Longshui Park (Dazu County), Zhengyang Park (Qianjiang District), Liangfengya Park (Zhangnan County), Mingshan Park (Fengdu County), Renhe Park (Yunyang County), Chaoyang Park (Dianjiang County), Baihe Park (Kaixian County), Lianglu Park (the second in Yubei District) and Lianglu Park. Taking Ronglong Taiwan Province Industrial Park as an example, enterprises registered in Ronglong Taiwan Province Industrial Park can also enjoy financial support awards from Rongchang County.
notice on tax policies related to the in-depth implementation of the western development strategy
finance departments (bureaus), State Taxation Bureau, Local Taxation Bureau, Finance Bureau of Xinjiang Production and Construction Corps, Guangdong Branch of the General Administration of Customs, all directly under the customs of all provinces, autonomous regions, municipalities directly under the central government; In order to implement the spirit of the CPC Central Committee and the State Council on the in-depth implementation of the strategy of developing the western region and further support the development of the western region, the relevant tax policy issues are hereby notified as follows:
1. The self-use equipment imported within the total investment of domestic-funded encouraged industries, foreign-funded encouraged industries and advantageous industries in the western region shall be exempted from customs duties within the scope stipulated by the policy.
2. from October 1, 2111 to February 31, 2121, the enterprise income tax will be levied at a reduced rate of 1.5% on the encouraged industrial enterprises located in the western region. The above-mentioned encouraged industrial enterprises refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and whose main business income accounts for more than 71% of the total enterprise income. The Catalogue of Encouraged Industries in the Western Region will be released separately.
3. The transportation, electric power, water conservancy, postal services, radio and television enterprises that were newly established in the western region before February 31, 2111, and can enjoy the preferential enterprise income tax of "two exemptions and three reductions" according to the third paragraph of Article 2 of the Notice of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China on preferential tax policies for the development of the western region (Caishui [2111] No.212).
4. The western regions mentioned in this notice include Chongqing, Sichuan, Guizhou, Yunnan, Xizang Autonomous Region, Shaanxi, Gansu, Ningxia Hui Autonomous Region, Qinghai, Xijiang Uygur Autonomous Region, Xijiang Production and Construction Corps, Inner Mongolia Autonomous Region and Guangxi Zhuang Autonomous Region. Xiangxi Tujia and Miao Autonomous Prefecture in Hunan Province, Enshi Tujia and Miao Autonomous Prefecture in Hubei Province and Yanbian Korean Autonomous Prefecture in Jilin Province can be implemented according to the tax policies of the western region.
v. this notice shall be implemented as of 1 October 2111. Notice of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China on preferential tax policies for the development of the western region (Caishui [2111] No.212), Notice of State Taxation Administration of The People's Republic of China on implementing specific implementation opinions on tax policies for the development of the western region (Guoshuifa [2112] No.47), Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on changing the applicable catalogue of preferential tax policies for the development of the western region (Caishui [2116] No.165), Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Incorporating Tourist Attractions and Scenic Spot Management in the Western Region into the Scope of Preferential Tax Policies for the Western Development (Caishui [2117] No.65). (subject to the implementation of the new national policies and standards for the large-scale development of the western region)
Opinions on accelerating the construction of characteristic industrial parks
(1) Return the land transfer fee. The leasing of land use rights that should be paid in the characteristic industrial parks approved by the municipal government shall be returned in full to the park for land consolidation after being levied by the land administrative departments of the cities and counties (autonomous counties and cities).
(2) Return the supporting fees for urban construction. The supporting fees for urban construction in characteristic industrial parks approved by the municipal government shall be levied first and then returned, and the city, district and county levels shall be fully returned to the park for infrastructure construction.
(3) Tax returns exceeding the base. Within five years after the enterprises in the characteristic industrial park approved by the municipal government are completed and put into operation, under the condition that the existing financial system remains unchanged, 51% of the local taxes and * * * tax retained by the municipal and district-level governments will be returned to the original area for land consolidation, infrastructure construction and park development.
(4) increase financial support, and actively strive for financial policy support such as interest subsidies for national debt projects and scientific and technological projects of enterprises in characteristic industrial parks. The national debt infrastructure construction projects developed in the western region should be tilted towards the park and the investment in the park should be increased.
(5) Concentrate the special funds for the construction of small towns for the construction of characteristic industrial parks.
(6) The characteristic industrial parks can apply the preferential policies of the western development and investment attraction in our city, and be supplemented according to the future situation.
Interim Provisions on Investment Promotion in Rongchang County
[ fiscal and taxation policies ]
(1) Productive enterprises: for projects with fixed assets investment of 5-11 million yuan, the enterprises will pay the county-level share of value-added tax, business tax and income tax from the year of production, and the enterprises will be rewarded by the finance at the same level at 51% in the first three years to support the enterprises to carry out product development or technological transformation; For projects with fixed assets investment of RMB 11-51 million yuan, from the year of production, the enterprise will pay the county-level share of value-added tax, business tax and income tax, and 81% of the first three years will be rewarded by the finance at the same level to support the enterprise in product development or technological transformation; For projects with fixed assets investment of 51 million yuan, from the year of production, the enterprise will pay the county-level share of value-added tax, business tax and income tax, and in the first three years, the enterprise will be rewarded by the finance at the same level to support the enterprise to carry out product development or technological transformation;
(2) For projects in which non-productive enterprises (excluding restaurants, chain stores and general farmers' markets) invest more than 3 million yuan in fixed assets, the county-level share of value-added tax, business tax and income tax will be paid by the enterprise from the year when the enterprise is put into production, and 51% will be rewarded by the finance at the same level in the first three years to support the development of the enterprise. If it is recognized as a high-tech or innovative investment enterprise by the municipal department or above (based on the recognized certificate), the value-added tax and business tax paid by the enterprise at the county level will be rewarded by the finance at the same level within 3 years from the investment and operation year to support the enterprise to carry out product development or technological transformation. After the expiration of three years, it is recognized as a high-tech or scientific and technological innovation enterprise by the municipal department or above. In the next three years, 61% of the value-added tax and business tax paid by the enterprise at the county level will be rewarded by the finance at the same level to support the enterprise in product development or technological transformation. For industrial enterprises designed in our county, which are mainly engaged in industrial projects encouraged by the state and whose main business income accounts for more than 71% of the total income of the enterprise, enterprise income tax will be levied at a reduced rate of 1.5% before 2111 after being approved by the tax authorities. Enterprises and institutions that provide technology transfer for our county, as well as the income from technical consultation, technical service and technical training related to technology transfer in the process of transfer, whose annual net income is below 311,111, shall be temporarily exempted from income tax after being approved by the tax authorities. The income from the transfer of technical achievements, technical training, consultation, service and contracting of scientific research units and colleges and universities serving various industries shall be temporarily exempted from income tax.
[ Land Policy ]
According to the specific nature of land use, the land use right of state-owned land is obtained through listing, auction and bidding.
when an investment enterprise uses collective land, it can rent it, and the way of renting it shall be specifically discussed by the land user and the land owner or contractor or land user.
an investment enterprise engaged in agriculture, forestry, aquaculture or investment in agricultural industrial restructuring can obtain the right to operate collective land according to the mode of undertaking operation; Engaged in energy, water conservancy, culture, education, health, social welfare undertakings, can be obtained by administrative allocation or transfer of state-owned land use rights. On the premise of not changing the nature of land. Encourage land contractors to invest in enterprises in the form of land shares during the effective contract period.
[ Fees Policy ]
Relevant items and charging standards that should be charged by county-level departments (including municipal departments) must be charged in strict accordance with the standards approved and published by the price department.
productive projects with fixed assets investment of more than 5 million yuan are collected by the county level in administrative charge during the construction period (except for the cost of production, the same below), and the operating fees are charged by half. All kinds of administrative charge involved in the capital operation and asset reorganization of industrial enterprises at the county level, such as joint venture, acquisition, bankruptcy and reorganization, are exempted.
if all kinds of large-scale specialized markets are newly built, and the fixed assets are more than 3 million yuan, the county-level administrative charge will be exempted for 3 years from the date when the market is put into operation, in addition to the provisions of article 12. The new version of business circulation enterprises and new cultural industries, fixed assets investment of more than 1 million yuan, during the construction period, is a county-level collection of administrative charge halved; During the first year of operation, the county-level share of enterprise income tax will be rewarded by the county government at 51%.
for tourism development projects with fixed assets investment of more than 1 million yuan (new three-star hotels, development of tourism products and creation of tourist attractions, etc.), during the construction period, the administrative charge collected at the county level will be halved, and the administrative charge will be exempted for three years from the date of operation.
Some Policy Provisions of Chongqing Municipality on Encouraging Foreign Investment
(1) Foreign investors (including Hong Kong, Macao and Taiwanese businessmen, the same below) and their investment enterprises in China invest and operate in this Municipality, which is not limited by industry, shareholding ratio, investment form, business category and years, unless otherwise stipulated by the state. Encourage foreign investors to invest in infrastructure construction and resource development projects such as agriculture, water conservancy, ecology, transportation, municipal administration, environmental protection, minerals and tourism, high-tech and traditional enterprise transformation projects, and establish technology research and development centers in this city.
(2) The feasibility study report of wholly foreign-owned and foreign-owned non-state-owned economic cooperation and encouraged projects with a total investment of less than 31 million US dollars, which do not need the government to comprehensively balance the construction conditions and do not cause damage to the environment, shall be declared and filed; For projects with a total investment of more than 31 million dollars and meeting the above conditions, the project construction document and feasibility study report shall be submitted for approval. The joint venture contract and articles of association of projects with a total amount of more than US$ 31 million do not need comprehensive national balance, and are in line with the encouraged category in the Catalogue of Foreign Investment Industries approved by the State Council and the Catalogue of Foreign Investment Advantage Industries in the Central and Western Regions, and their joint venture contracts and articles of association shall be examined and approved by the Chongqing Foreign Economic and Trade Commission and reported to the Ministry of Foreign Trade and Economic Cooperation for the record.
(3) The names of key projects and enterprises with registered capital of more than US$ 2 million can use broad categories or general industry terms. Foreign investors may reapply for the enterprise name when they acquire domestic-funded enterprises, or continue to apply the original enterprise name.
(4) foreign investors invest in domestic-funded enterprises by contracting, leasing, equity participation, etc., or foreign-invested enterprises and domestic-funded enterprises re-pool or re-invest to start a new legal person enterprise, and the proportion of foreign investment reaches 25%, they enjoy the treatment of foreign-invested enterprises.
(5) for productive foreign-invested enterprises, the enterprise income tax is levied at a reduced rate of 24%. Where the operating period is more than 11 years, the enterprise income tax will be exempted in the 1-2 years from the profit-making year, and the enterprise income tax will be halved in the 3-5 years. Foreign-invested enterprises that encourage and restrict Class B projects and advantageous industries and advantageous projects approved by the state in the Catalogue of Industries for Foreign Investment shall be subject to enterprise income tax at a reduced rate of 1.5% within 3 years after the expiration of the current preferential tax policies. Productive foreign-invested enterprises are technology-intensive and knowledge-intensive projects. For projects with a total foreign investment of over US$ 31 million and long investment recovery time, as well as energy, transportation and port construction projects, with the approval of State Taxation Administration of The People's Republic of China, the enterprise income tax will be levied at a reduced rate of 1.5%.
(6) after the expiration of the tax reduction or exemption period stipulated by the state, the enterprise income tax will be levied at a reduced rate of 11% in the year when the output value of the export products accounts for more than 71% of the output value of the enterprise products.
(7) for newly established foreign-invested enterprises such as transportation, electric power, water conservancy, postal services, radio and television, enterprise income tax will be exempted for two years and levied at half for three years.
(8) if the capital invested by foreign investors or the working capital of branches of foreign-funded financial institutions is more than USD 11 million allocated by the head office and the operating period is over 11 years, the enterprise income tax will be levied at a reduced rate of 1.5% with the approval of the tax authorities, and the enterprise income tax will be exempted in the first year and halved in the second and third years from the profit-making year.
(9) For foreign enterprises that have not established institutions or places in China, their dividends, interests, rents, royalties and other income from our city are all subject to income tax at a reduced rate of 11%.
(11) The profits made by foreign investors from a foreign-invested enterprise are directly reinvested in the enterprise, the registered capital is increased, or other foreign-invested enterprises are invested. If the operating period is not less than 5 years, all the enterprise income tax paid by the reinvested part will be refunded.
(11) For foreign-invested projects that meet the catalogue of industries and projects with advantages in utilizing foreign capital in central and western provinces, autonomous regions and municipalities directly under the Central Government, if they use their own funds to import domestic self-use equipment and its supporting technologies, accessories and spare parts that cannot be produced or whose performance cannot meet the needs, they shall be exempted from import duties and import link taxes according to the provisions of the Notice of the State Council on Adjusting Tax Policies for Imported Equipment (Guo Fa [1997] No.37).
(13) Productive foreign-invested enterprises are exempt from local income tax. Non-productive foreign-invested enterprises with an operating period of more than 11 years shall be exempted from local income tax in the first profit-making year, and the local income tax shall be halved in the third to fifth years.