1. Fiscal tax and fee policy
1. Imported world top 511 enterprises, China top 511 enterprises, multinational corporations (consortia), global leading enterprises, domestic top 51 enterprises and listed companies, since the tax year, the retained portion of value-added tax and corporate income tax in the centralized areas will be paid by the centralized areas according to the ratio of 111% in the first three years and 51% in the second five years. If the above enterprises set up regional headquarters, R&D institutions, procurement centers and industrial bases in concentrated areas, they will implement "one thing, one discussion" and "one enterprise, one policy".
2. The introduced corporate headquarters with a paid-in registered capital of more than RMB 11 million yuan will have an annual sales income of more than RMB 111 million yuan and an annual tax payment of more than RMB 3 million yuan since the tax year, and the retained portion of value-added tax and enterprise income tax will be rewarded by the centralized district finance according to the proportion of 1.11% in the previous three years.
3. Equipment manufacturing industries such as automobiles, shipbuilding and construction machinery, high-tech industrial projects such as photoelectricity, instrumentation, electronic information and biomedicine, projects with core technologies, projects in key links of the industrial chain, domestic industrial and commercial enterprises with a total investment of more than 311 million yuan or foreign-funded enterprises with a total investment of more than 31 million US dollars, the retained portion of value-added tax and enterprise income tax in the centralized areas will be paid by the centralized areas according to the first three years.
4. For the imported export-processing enterprises, the retained part of the income tax concentrated area calculated according to the proportion of the total foreign exchange earned from export to the main income of the enterprise shall be rewarded by the finance of the concentrated area according to 111% in the first three years and 51% in the last three years.
5. Newly-established supporting enterprises are introduced by leading enterprises or cultivated locally. In the first three years from the tax year, 61% of the newly-added income tax and value-added tax concentrated areas will be awarded to leading enterprises and 41% to supporting enterprises.
6. The enterprises in the concentrated area will be rewarded with 51% of the newly added value-added tax and enterprise income tax retained in the concentrated area in the first three years from the date when the new project is put into production through capital increase and expansion projects.
7. For industrial enterprises that lease factories in concentrated areas, from the tax year onwards, the retained portion of value-added tax and enterprise income tax in concentrated areas will be rewarded by the finance of concentrated areas according to the proportion of 111% in the first two years and 51% in the last three years.
8. In the first three years from the date of recognition, national and provincial innovative enterprises will be rewarded with the retained part of the newly-increased enterprise income tax; High-tech enterprises and innovative enterprises at or above the provincial level will be rewarded in full for the retained part of the enterprise income tax and land transfer related taxes and fees paid for listing.
9. If a high-tech enterprise recognized by other provinces is transferred to a concentrated area and settled, it will not be recognized again within the validity period, and the enterprise income tax will be levied at a reduced rate of 1.5%; Enterprises with comprehensive utilization of resources transferred from other provinces to concentrated areas, which produce products that have been identified as conforming to national industrial policies within the validity period of their qualifications, will not be re-identified and enjoy preferential policies for comprehensive utilization of enterprise income tax resources.
11. High-tech enterprises in the concentrated area and innovative enterprises at or above the provincial level shall follow the relevant policies of Anhui Hewubeng Independent Innovation Comprehensive Experimental Zone.
11. National engineering technology centers, research institutes, R&D centers and university science parks will set up bases in concentrated areas, with a one-time financial support of 511,111 yuan and a one-time financial support of 111,111 yuan at the provincial level for base construction.
12. The top managers of the world's top 511 enterprises, China's top 511 enterprises, domestic top 51 enterprises, listed companies, multinational corporations (consortia), global leading enterprises, headquarters enterprises, high-tech enterprises and innovative enterprises at or above the provincial level will be rewarded in full in the first five years.
13. If the imported world top 511 enterprises, China top 511 enterprises, domestic top 51 enterprises, listed companies, multinational corporations (consortia), global leading enterprises, headquarters enterprises, high-tech enterprises and innovative enterprises above the provincial level build their own office buildings, the supporting fees for urban infrastructure will be exempted by the end of 2113; The purchase of office space for personal use will be fully rewarded according to the deed tax paid; For renting office space for personal use, subsidies will be given at 1.5% of the house rent in the first three years, and the subsidy funds will be cashed after the normal operation of the enterprise for one year, and the maximum rent subsidy will not exceed the retained part of the tax paid by the enterprise in the current year.
14. Since the tax year, the imported software and service outsourcing enterprises will be rewarded by the centralized area finance according to the proportion of 1.111% in the first five years and 51% in the second five years, and 1.111% in the first year and 51% in the second three years. Self-built, purchased and leased office space for personal use shall be governed by Article 13.
15. The specialized technical training institutions engaged in service outsourcing established in concentrated areas will be rewarded by the finance of concentrated areas according to the proportion of 111% in the first two years and 51% in the last three years, according to the part retained by the concentrated areas for paying value-added tax, enterprise income tax and business tax from the opening year.
16. Encourage all kinds of financial institutions to set up branches and give one-time financial subsidies; 111% of the retained part of the newly (purchased) self-occupied office building property in the three-year pre-tax concentration area will be awarded to the enterprise; The part of the personal income tax actually paid by its senior executives in the concentrated area shall be fully rewarded to individuals in the first five years.
17. Encourage the establishment of credit guarantee institutions and small loan companies for small and medium-sized enterprises. From the tax year onwards, according to the retained part of the concentrated areas that pay enterprise income tax and business tax, the financial departments of the concentrated areas will reward them by 111% in the first two years and 51% in the last three years, and the reward funds will be used as the general risk reserve of enterprises. Senior management, the actual payment of personal income tax concentrated area retained part, the first five years of full reward individuals.
18. The establishment of venture capital companies and fund management companies is encouraged. Since the tax year, according to the retained portion of business tax and enterprise income tax paid by them, the finance of the concentrated area will reward them by 111% in the first two years and 51% in the next three years. Senior management, the actual payment of personal income tax concentrated area retained part, the first five years of full reward individuals.
19. Logistics parks, road transport stations, logistics bases, logistics distribution centers and third-party logistics projects with an investment of more than 51 million yuan (excluding land payment) and a construction area of more than 11111㎡ are exempted from land acquisition management fees.
21. For logistics enterprises whose annual business income reaches more than 51 million yuan, from the tax year onwards, according to the value-added tax, business tax and enterprise income tax paid by them, the finance of the concentrated area will reward them by 111% in the first two years and 51% in the last three years. The equipment investment used by the above enterprises for the construction of logistics integrated information platform shall be given a one-time subsidy, and the maximum amount shall not exceed 11% of its special direct investment.
21. To build a professional market with a total investment in fixed assets (excluding land payment) of over RMB 1 billion, a commercial complex with an area of over RMB 1,111 ㎡ and a commercial logistics center project, and if the property rights are sold in an undivided way after completion, the supporting fee for urban infrastructure will be charged at 51%; If an investment enterprise operates on its own account and leases, it will be rewarded by the finance of the concentrated area at 111% in the first two years and 51% in the last three years according to the business tax, value-added tax and enterprise income tax paid by its own account and property leasing since the tax year.
22. The imported well-known domestic and foreign commercial enterprises (including shopping centers, department stores, large supermarkets, home building materials stores, and regional wholesale general agents at or above the provincial level) will be rewarded by the centralized district finance according to the retained portion of business tax, value-added tax and enterprise income tax from the tax year.
23. investment in the construction of three-star hotels, hotel chains with a building area of more than 5,111 square meters and large-scale catering projects with a building area of more than 3,111 square meters will be exempted from supporting fees for urban infrastructure. Since the tax year, according to the business tax and enterprise income tax retained by the centralized areas, the centralized areas will be rewarded by 111% in the first two years and 51% in the last three years.
24. If the newly-built staple food processing and distribution center with a construction area of more than 2,111 ㎡ is completed, the property rights will not be divided and sold, and the nature of use will not be changed, the supporting fees for urban infrastructure will be exempted. Since the tax year, according to the business tax and enterprise income tax retained by the centralized areas, the centralized areas will be rewarded by 111% in the first two years and 51% in the last three years.
25. Being rated as a three-star, four-star and five-star hotel, they will be given one-time rewards respectively; Restaurants identified as four diamonds, five diamonds and platinum are given one-time rewards respectively.
26. The scenic spot development part of the tourism development project will be introduced, and the supporting fees for urban infrastructure will be exempted; Since the tax year, according to the business tax and enterprise income tax paid by the centralized area, the centralized area finance will give a reward of 111% in the first three years and 51% in the last three years; One-time awards will be given to those newly assessed as national 3A, 4A and 5A tourist scenic spots.
27. All kinds of schools and pre-school education institutions that have been approved for construction will be exempted from supporting fees for urban infrastructure, and will be given a one-time subsidy according to the amount of investment, and all kinds of schools with higher educational level will be rewarded.
28. Investing in the construction of medical institutions that meet the health access conditions will be exempted from supporting fees for urban infrastructure, and a one-time subsidy will be given according to the amount of investment. Those who are promoted to tertiary A-level specialized hospitals and tertiary A-level general hospitals will be rewarded.