1. preferential tax policies for high-tech enterprises: high-tech enterprises recognized by relevant departments in high-tech zones may be subject to enterprise income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from enterprise income tax for 2 years from the year of production.
2. Preferential policies for value-added tax of software production and development enterprises: tax refund for software products. From June 24, 2000 to the end of 20 10, software products developed and produced by ourselves or software products sold abroad after localization of imported software will be taxed at the legal rate of 17%, and the value-added tax will be refunded immediately.
3. Preferential policy of value-added tax for imported production equipment: investment in self-use equipment is tax-free. Foreign-invested projects and domestic-funded projects encouraged and supported by the state, as well as self-used equipment and accessories, spare parts and technologies imported within the total investment, are exempt from import value-added tax; Self-use equipment used for technical transformation is tax-free. Self-use equipment imported by technical transformation projects approved by the state shall be exempted from import value-added tax; Imported self-use equipment for producing high-tech products is duty-free. The self-use equipment imported by enterprises for the production of products listed in the national catalogue of high-tech products, as well as the technology, accessories and spare parts imported with the equipment according to the contract, are exempted from import value-added tax, except for goods listed in the Catalogue of Imported Commodities for Domestic Investment Projects that are not exempt from tax.
4. Tax exemption policy for software fees: If an enterprise introduces advanced technologies listed in the national catalogue of high-tech products, the software fees paid overseas according to the contract shall be exempted from import value-added tax.
5. Equipment tax exemption policy for software production and integrated circuit design enterprises: recognized software production enterprises and integrated circuit design enterprises need to import equipment for their own use, as well as technology (including software), accessories and spare parts imported with the equipment according to the contract, without issuing a confirmation letter. Import value-added tax shall be exempted from July 1 day, 2000, except for imported goods that are not exempted from duty according to state regulations.
VAT refund policy for overseas processing of integrated circuit products with intransitive verbs: From July 1 2000, the part of integrated circuit products identified as domestic design and with independent intellectual property rights that cannot be produced at home and processed abroad and whose import value-added tax exceeds 6% will be refunded immediately.
Seven. Preferential income tax policy for enterprises to purchase domestic equipment for technological transformation: For enterprises that invest in technological transformation projects in line with national industrial policies in China, 40% of the investment in domestic equipment required for the projects can be deducted from the enterprise income tax increased in the year of equipment purchase for technological transformation projects compared with the previous year.
Guiyang National Hi-tech Industrial Development Zone
Free of charge. Eight, other preferential tax policies formulated by the state.
Preferential tax policies for foreign-invested enterprises and foreign enterprises
1. The profits made by foreign investors from foreign-invested enterprises shall be exempted from income tax. .
2. Tax reduction or exemption for productive enterprises. For productive foreign-invested enterprises (excluding oil, natural gas, rare metals, precious metals and other resource exploitation projects) with an operating period of more than 10 year, enterprise income tax will be exempted from 1 ~ 2 year from the profit-making year, and enterprise income tax will be halved in the third to fifth years.
Three. Preferential income tax policies for foreign-invested high-tech enterprises: foreign-invested high-tech enterprises are subject to income tax at a reduced rate of 15%; Newly established foreign-invested high-tech enterprises whose operating period exceeds 10 years shall be exempted from enterprise income tax in the first 10 year from the profit-making year, and the enterprise income tax shall be halved in the second to third years.
Four, foreign-invested export enterprises, after the expiration of the tax law, where the output value of export products in that year reached more than 70% of the output value of enterprise products in that year, the enterprise income tax can be levied by half according to the tax rate stipulated in the tax law. Enterprises that have paid enterprise income tax at 15% and meet the above conditions shall be subject to enterprise income tax at 10%.
5. If a foreign investor of a foreign-invested enterprise directly reinvests the profits obtained from the enterprise to increase its registered capital, or starts other foreign-invested enterprises as capital investment after withdrawal, and the operating period is not less than 5 years, 40% of the enterprise income tax paid for the reinvested part can be refunded upon the application of the investor and the approval of the tax authorities.
6. Enterprises with foreign investment and foreign enterprises shall set up institutions and places in China, and purchase domestically-made equipment of encouraged and restricted categories in the Catalogue of Industries with Foreign Investment for technological transformation within or outside the total investment. Except for the catalogue of imported goods for which foreign-invested projects are not tax-free, the investment in purchasing domestic equipment can be deducted by 40% from the enterprise income tax increased in the year of purchasing equipment compared with the previous year.
Seven, foreign-invested enterprises and foreign enterprises will not levy urban maintenance and construction tax and education surcharge. Land use tax is not levied on the land used by foreign-invested enterprises and foreign enterprises' institutions in China.
Eight, overseas enterprises in the territory of real estate or intangible assets to invest in shares, to participate in the profit distribution of the invested unit, * * * with investment risks, shall be exempted from business tax.
Nine, from 2003 to 20 10, foreign-invested enterprises shall be exempted from vehicle and vessel license tax for five years.
Industrial development support policy
First, industrial development funds are given to industrial construction projects that need to add and expand construction land and meet the "Admission Standards for Industrial Construction Projects in Guiyang National High-tech Industrial Development Zone". The amount of financial support is calculated according to the occupied land area, which is divided into the following situations:
Guiyang National Hi-tech Industrial Development Zone
65,438+0. If the investment in fixed assets reaches 20 million yuan, and the investment intensity of fixed assets per mu of land is generally not less than 1 10,000 yuan, 36,000 yuan of industrial development funds can be given per mu of land according to the area occupied. If the investment in fixed assets exceeds 20 million yuan, but it is less than 6.5438+0 million yuan, each additional investment of 6.5438+0 million yuan can be supported by the industrial development fund, which covers an area of 2,000 yuan per mu.
2. If the investment in fixed assets reaches 6,543,800,000 yuan, and the investment intensity of fixed assets per mu of land is generally not less than 6,543,800,200 yuan, 56,000 yuan of industrial development funds can be given per mu of land according to the area occupied. If the investment in fixed assets exceeds 6.5438+0 million yuan, but it can't reach 200 million yuan, each additional investment of 6.5438+0 million yuan can be supported by the industrial development fund, which covers an area of 2,000 yuan per mu.
3. If the investment in fixed assets reaches or exceeds 200 million yuan, and the intensity of investment in fixed assets per mu of land is generally not less than 6,543,800 yuan+0.5 million yuan, 76,000 yuan of industrial development funds can be given per mu of land according to the area occupied, but the maximum amount of financial support does not exceed the total land price.
4. For industrial projects invested by the world's top 500 enterprises, the maximum amount of industrial development funds can be given according to the total land price. 5. For the industrial chain projects determined by the High-tech Zone, the amount of financial support can be appropriately increased according to the above terms. Second, for industrial construction projects that need new construction and expansion of construction land, if they meet the Admission Standard for Industrial Construction Projects in Guiyang National High-tech Industrial Development Zone, they can also be given financial support for industrial development in any year within three years after the project is completed and put into production:
1. If the actual annual tax payment exceeds 3 million yuan, and the tax payment per mu reaches 80,000 yuan, the amount of financial support will be calculated according to the occupied land area, and 20,000 yuan of industrial development funds can be given per mu;
2. If the annual actual tax payment exceeds 5 million yuan, and the tax payment per mu reaches 654.38+10,000 yuan, the amount of financial support will be calculated according to the occupied land area, and 40,000 yuan of industrial development funds can be given per mu;
3. If the total annual tax payment exceeds 6,543,800,000 yuan and the tax payment per mu reaches 6,543,802,000 yuan, the amount of financial support will be calculated according to the occupied land area, and 60,000 yuan of industrial development funds can be given per mu.
4. The above 1, 2, 3 are all deducted from the funds given by the above (1). The next paragraph should be deducted from the funds given in the previous paragraph.
Three, the world's top 500 enterprises to invest in the region, multinational companies with a total investment of more than $5 million, domestic enterprise group headquarters with a total investment of more than 20 million yuan in the region, where the annual tax payment exceeds 6.5438+million yuan, and the growth rate for three consecutive years exceeds 654.38+05%, according to the contribution of local finance to the high-tech zone in the third year, one-time financial support will be given. At the same time, the self-raised matching funds of enterprises must match the total amount of support funds of high-tech zones.
4. A one-time subsidy of 1 10,000 yuan or more can be given to the R&D center of Fortune 500 enterprises established in the High-tech Zone; A one-time subsidy of 300,000 yuan can be given to R&D institutions established by internationally renowned enterprises, national R&D institutions established by domestic listed companies, and national, provincial and ministerial engineering technology centers.
Five, the newly established enterprises in five years, 50% of the income of the new enterprise income tax area in the previous year, by the financial support to enterprises.
Six, Guiyang National High-tech Industrial Development Zone Management Committee regularly updates and issues industrial development support policies.
Preferential policies for administrative fees
High-tech Zone is a "zero-charge zone" approved by Guiyang Municipal People's Government, which only collects taxes without charging. That is, all administrative fees and charges are exempted, and the income of urban two-level finance is exempted.
Entrepreneurship support policy
1. For enterprises entering business incubators or overseas students' pioneer parks, overseas students shall hold no less than 50% of the shares, and within the leased area of 50 square meters, they shall be exempted from paying rent in the first year, 50% of the house price in the second year and 70% of the house price in the third year; Enterprises with overseas students holding less than 50% of the shares will pay 50% of the house price in the first year, 70% in the second year and 90% in the third year within the rented area of 50 square meters. (excluding non-rental expenses such as property management, water, electricity and central air conditioning operation)
Second, for doctoral students, postdoctoral students and returnees with a master's degree or above, enterprises will apply for starting a business in the High-tech Zone, and the High-tech Zone will organize an audit, and after approval, they will be given a one-time venture funding of 654.38+10,000 yuan.
3. Give 50%- 100% matching funds to the business incubators in the high-tech zone and the national and provincial SME innovation fund projects declared by the high-tech zone.
Incentive policies to attract investment
1. For the project that has obtained the land use right of the high-tech zone, the project, the attractor and the introducer will be rewarded according to the corresponding proportion of the actual fixed assets investment, and the reward standard is 2 ‰ of the attractor of the post-investment project; Window investment projects attract 3 ‰; Non-post-investment project introducer 4 ‰; Social investment project introducer 5‰.
Second, for projects that have not obtained the land use right of the high-tech zone, but the actual total investment in fixed assets is more than 5 million yuan, and the direct production and operation in the high-tech zone are taxed, the reward standard is job investment projects1‰; Non-post-investment projects attract 2 ‰; Window investment project introducer 3 ‰; Social investment project introducer 5‰. (If the investment amount is less than 5 million, refer to the implementation)
Preferential policies to attract talents
First, when high-level talents carry out scientific research activities, high-tech zones give priority to support in project establishment, funding, achievement declaration, academic exchange and training. Doctors, personnel with senior titles, and talents urgently needed in high-tech zones are engaged in scientific research. According to their respective scientific research projects and topics, and according to the progress of the projects, the finance and employing units of the High-tech Zone will support 80-/kloc-0-/scientific research start-up funds in stages. Those with master's degrees and associate senior titles are engaged in scientific research. For scientific research projects and topics, the high-tech zone finance and the employing unit will jointly fund 40,000-70,000 yuan of scientific research start-up funds according to the ratio of 1: 1 as appropriate.
Two, high-level talents with technology, projects and patents to develop new products in the high-tech zone, promote the application of new achievements to produce economic benefits, by the high-tech zone to give certain incentives.
Third, for the high-tech enterprises in Guiyang High-tech Zone, which are collected and managed by the tax authorities, the annual income of technology, industry and trade is more than 50 million yuan (6.5438+million yuan for software enterprises), the annual tax payment is more than 2.5 million yuan (500,000 yuan for software enterprises), and the introduced senior management talents (who have worked in the top 500 enterprises in the world or the top 20 enterprises in the international industry or the top 654.38+00 enterprises in the domestic industry for more than 3 years) have served as vice presidents in the introduced enterprises. Approved by the High-tech Zone Management Committee, if the annual salary is more than 300,000 yuan, it can be subsidized according to 40% of the individual income tax paid.