In order to further promote the unity and cooperation between our county and domestic and foreign countries under the new situation, and accelerate the pace of our county's opening to the outside world and economic development, these provisions are formulated in accordance with relevant national laws and regulations, relevant provincial and municipal rules and policies, and combined with the actual situation of our county:
I. Investment priorities
Article 1 Investors outside the county are encouraged to invest in the following projects:
1, energy, transportation, communication, water supply and other infrastructure construction projects;
2, food, machinery, medicine, electronics, clothing, building materials, fine chemicals and other projects;
3. Comprehensive agricultural development and deep processing projects of agricultural and sideline products adopting new technologies;
4. High-tech projects;
5. Export-oriented projects;
6. Tourism projects, etc.
Second, tax incentives.
Article 2 All productive foreign-invested enterprises that have invested and operated in our county for more than 10 years can enjoy the following preferential policies in addition to the national preferential policies of exemption from two and reduction from three:
1. If a foreign investor of a foreign-invested enterprise reinvests the profits obtained from the enterprise, increases the registered capital or establishes other foreign-invested enterprises as capital investment for a period of not less than five years, after the application is approved, 50% of the enterprise income tax paid for the reinvested part will be refunded. Direct reinvestment in the establishment or expansion of export enterprises or advanced technology enterprises with an operating period of not less than five years shall, upon approval of the application, fully refund the enterprise income tax paid for the reinvested part.
2, product export enterprises, where the output value of export products reached more than 70% of the enterprise product output value of the year, with the annual approval of the tax authorities, can continue to enjoy the preferential treatment of enterprise income tax levied by half.
3. Foreign-invested enterprises can accelerate the depreciation of fixed assets with the approval of tax authorities.
4. Enterprises with foreign investment engaged in agriculture, forestry and animal husbandry may continue to reduce the enterprise income tax by 15-30% after the expiration of the tax reduction or exemption treatment, upon the application of the enterprise and the approval of the tax authorities.
5. Dividends, interests, royalties and other income obtained by foreign investors from our county without an institution in China shall be subject to income tax at a reduced rate of 10%, except those exempted from income tax according to law.
Article 3 All inline enterprises that have invested and operated productive projects and tourism projects in our county for more than 10 can enjoy preferential corporate income tax:
1. If the investment is more than 30 million yuan, the enterprise income tax will be fully refunded in two years and halved in three years from the profit-making year.
2, investment of more than 30 million yuan, from the profit-making year, can enjoy the full return of enterprise income tax for 3 years, half of the return of enterprise income tax for 2 years;
Preferential income tax for unproductive inline enterprises that have invested and operated in our county for more than 10 years:
1. If the investment is 50-30 million yuan, the enterprise income tax will be refunded at 80% in the first year and 50% in the second year from the profit-making year.
2. If the investment is more than 30 million yuan, the enterprise income tax will be refunded at 100% in the first year and 80% in the second year from the profit-making year.
Three. land policy
Article 4 The maximum period for a foreign-invested enterprise to obtain the right to use state-owned land according to law is: 70 years for residential land; Industrial land, comprehensive land and other land for 50 years; Commercial tourism and entertainment land for 40 years.
Fifth new enterprises in the county land requisition, should be in accordance with the relevant provisions of the state land management, priority to obtain land use rights. The land use right obtained by means of transfer can be transferred, mortgaged or leased within the time limit stipulated in the contract, and can be used as a condition for joint venture and cooperation to set up various enterprises in the county as a whole.
Article 6 According to different locations, different uses, industrial policies and the relationship between supply and demand, enterprises with investment outside the county can enjoy the following preferential treatment:
1, and the land transfer fee is charged according to the benchmark land price;
2. Engaged in state-supported energy, transportation, water conservancy and other projects, as well as the establishment of medical, cultural, educational, urban public infrastructure construction and social welfare undertakings, land can be used by administrative allocation, and related expenses are exempted; Other productive enterprises charge by half;
3. For the land used to set up productive projects in our county, the preferential price can be10-35% on the basis of the benchmark land price according to the situation;
4. The land used by productive enterprises can be sold, leased annually or converted into shares. If the land use right and use purpose remain unchanged, the land transfer fee will not be paid separately. If an enterprise in our county shares in the right to use state-owned land, it will be priced as a share based on the appraised price confirmed by the local authorities in accordance with the law in that year, and the profits can be used to expand the investment in reproduction.
Seventh approved as high-tech investment projects outside the county, can be exempted from urban infrastructure supporting fees; Joint venture and cooperation with loss-making enterprises in our county, including contracting, merger and technology shareholding. If land acquisition is needed for construction, the local construction supporting fees will be levied by half, which can be postponed 1 year.
Four. industrial and commercial registration
Article 8 In order to speed up the establishment of a modern enterprise system, on the premise of not violating the provisions of the Company Law and the Regulations on the Administration of Company Registration, enterprises reorganized into joint-stock and joint-stock cooperative systems may retain their original enterprise names in industrial and commercial registration.
Ninth all new enterprises in our county, regardless of the economic nature, will be implemented "enterprise legal person direct registration system". Unless otherwise stipulated by national laws and administrative regulations, an enterprise as a legal person shall be established first, and then a special license shall be applied to the relevant department. The applicant shall submit the following certificates and documents:) the legal qualification certificate of the investor; (2) capital verification certificate; (three) the legal qualification certificate of the legal representative of the enterprise; (4) The site use certificate and the list of employees that are suitable for the scale of business scope; (5) Articles of Association of the enterprise as a legal person signed by the investor.
Article 10 Enterprises that implement the system of direct registration of enterprise legal persons can enjoy full autonomy. Independent choice of business scope; The operation mode is determined independently. Allow enterprises to operate in multiple varieties and across industries, fully reflecting the wishes of enterprises.
Eleventh party and government organs, enterprises and institutions with professional skills of retirees, can be employed to individual, private enterprises and joint-stock cooperative enterprises engaged in scientific research, scientific and technological consulting and scientific and technological development.
Twelfth temporary unemployed people from other places to our county can register newly established individuals, private enterprises and joint-stock cooperative enterprises with temporary residence permits, identity cards and application forms.
Verb (abbreviation of verb) introduces talents.
Thirteenth all kinds of professional and technical personnel, managers, college graduates (including self-funded graduates with nationally recognized academic qualifications) and skilled workers who voluntarily come to work in enterprises in our county are included in the scope of introduction.
Fourteenth through intellectual support, employment and other forms of talent introduced to our county enterprises, enjoy the treatment agreed in the contract. Transferred talents, the original identity remains unchanged, the length of service is calculated continuously, the old-age insurance participates in the city's overall planning, the relationship can be placed in the county talent exchange center, and the salary is determined by the enterprise according to its contribution and ability or according to the standards agreed in the contract.
Article 15. If the talents introduced to enterprises in our county have made profits of more than 500,000 yuan (before tax) for two consecutive years, or the new tax profit in that year is more than 1 10,000 yuan, in addition to the rewards stipulated in the contract or according to the policies stipulated by our county, those whose original household registration is outside our county will give priority to solving the problems of entering the city, moving with their family members and enrolling their children. If the family members of imported talents are registered in rural areas, the problem of rural to non-rural areas will be given priority according to national policies.
Intransitive verbs labor and personnel
Article 16 An enterprise may independently determine the number, conditions and targets of employment according to the production and operation conditions, draw up a recruitment brochure, report it to the labor department for examination, and then independently recruit or entrust the labor department to recruit. Enterprises should sign labor contracts with employees in accordance with relevant regulations and handle social insurance for employees.
Article 17 The personnel relations of Chinese personnel employed by foreign-invested enterprises shall be handled by the personnel department of the government in accordance with the relevant provisions of the state.
Article 18 During the employment period, Chinese senior managers employed by foreign-invested enterprises shall not be transferred by any unit without the consent of the board of directors or decision-making bodies of the enterprise.
Seven. Financial and foreign exchange management
Article 19 Our county banks provide convenience for foreign-invested enterprises to open accounts, settle accounts and provide consulting services.
Article 20 Foreign-invested enterprises may open foreign exchange accounts in banks engaged in foreign exchange business in our county upon approval. The legitimate foreign exchange income obtained by foreign-invested enterprises may be kept in the current account foreign exchange account according to relevant regulations.
Article 21 If the dividends distributed by foreign investors are RMB, they can be converted into foreign exchange at designated foreign exchange banks or foreign exchange markets with relevant certificates and remitted abroad in accordance with relevant regulations. Upon approval, the foreign exchange of investment funds remitted abroad by foreign investors can be settled through banks engaged in foreign exchange business and converted into RMB for business.
Article 22 A foreign-invested enterprise may apply for opening a foreign exchange settlement account and keep a certain amount of foreign exchange. Enterprises with foreign investment can import raw materials or equipment for production, and they can sell and pay foreign exchange at designated foreign exchange banks with relevant information.
Twenty-third foreign-invested enterprises to raise funds and loans at home and abroad, should comply with the current foreign exchange management and financial policies.
Eight. others
Article 24 Protect the personal and property safety and other legitimate rights and interests of foreign investors and their investment enterprises. All activities of foreign investors and their investment enterprises must abide by the laws and regulations of People's Republic of China (PRC) and the local regulations of this province and city.
Twenty-fifth foreign investors need to enter and leave the country for many times because of their work, and the public security organs shall issue valid exit certificates for one year, two years or five years as needed. And can apply for a temporary residence permit in China as needed.
Twenty-sixth foreign-invested enterprises and foreign-invested enterprises need water, electricity, gas, coal, communications, transportation and other priority arrangements, the price or charging standards are the same as local enterprises, and can be paid in RMB.
Twenty-seventh parties to a joint venture or cooperative enterprise, in the process of performing the contract (agreement), if there is a dispute, through consultation or mediation, can be based on relevant arbitration or litigation.
Twenty-eighth projects that enter our county need to import equipment, and enjoy the preferential policies of provincial development zones in equipment review and commodity inspection.
Twenty-ninth where a wholly foreign-owned, joint venture, cooperative operation or inline enterprise is established in Sanzhong Park, the park will take the lead, and the investment projects outside the park will be led by the County Planning and Economic Bureau, and the relevant departments will cooperate with the relevant procedures.
Thirtieth tax cash by the county leading group for opening to the outside world regularly centralized examination and approval, the financial sector by the county office for opening to the outside world issued a notice to return the cash tax incentives.
Article 31 If the investment and operation period in this county is more than 10, the specific standards of various fees except taxes shall be published once a year by the office of the county leading group for opening to the outside world after being examined and approved by the county leading group for opening to the outside world.
Thirty-second countries, provinces and municipalities that are not listed in these Provisions shall still implement the preferential policies for foreign and domestic enterprises in accordance with the relevant provisions. In case of major national policy adjustments in the implementation process, detailed implementation rules shall be formulated separately.
Thirty-third the provisions of the county leading group office is responsible for the interpretation and supervision of the implementation.
Enterprises and projects that started construction before article 341998 65438+February 3 1 shall still be implemented according to the relevant preferential policies in Document No.26 of the Finance Committee. Enterprises and projects established and started after 1999 65438+ 10/0 shall be implemented in accordance with these regulations.
Thirty-fifth towns can formulate specific implementation opinions according to these regulations and local actual conditions.