1, foreign investment industrial projects, give priority to the supply of land, give key support.
2, industrial land in accordance with the provisions of national minimum transfer price as the starting price for listing, the land use fixed number of year for 50 years.
3, investment enterprises to obtain the right to use state-owned land in accordance with the law, can transfer, lease and mortgage.
Fiscal and taxation policy
In 1, the county and outside investors to Shucheng to engage in industrial projects, agriculture and agricultural products deep processing project, project of infrastructure of the city, the professional market project, social enterprise projects, tourism projects, the establishment of new enterprises ( excluding real estate enterprises), from the first revenue, 3 year exemption from corporate income tax. New productive enterprises with foreign investment ( including Hong Kong, Macao, Taiwan enterprises), operating period of above 10 years, commencing from the first profit-making year, the enterprise income tax of implementation of "two exemptions and three half " ( two years before the exemption, after three year halved, similarly hereinafter ) preferential.
2, foreign investment in agriculture ( including farming, aquaculture, forestry, animal husbandry, aquaculture ) production unit or individual sales of primary agricultural products, value-added tax exemption. Engaged in agriculture and animal husbandry enterprises with foreign investment, in the enjoyment of " two exemptions and three halves" after the expiration of the concessions, approval, within the next 10 years can continue to press for tax reduction of 15%-30% enterprise income tax.
3, foreign investment merger, acquisition, leasing, contract industrial enterprises, new taxes retained part, since the date of production, from 5 years in the benefit financially respectively by 30%, 25%, 20%, 15%, 10% bonus to enterprises.
4, foreign investment in new business enterprises, service enterprises (except for the advertising industry, housing intermediaries, pawn, sauna, massage, oxygen outside ), labor and employment service enterprises, processing enterprises and the community has the processing properties of small business entities, the increase in new position, new year by holding " re-employment concession card ", and has signed more than 1 years of fixed-term labor contract law and pay social insurance fees, according to the actual number of strokes to quota to 4800 yuan per person per year reduced by sales taxes, city maintenance and construction tax, surcharge for education and enterprise income tax preferences.
5, value-added tax general taxpayer enterprise self-employed or commissioned by the agency of a foreign trade enterprise export of goods, except as otherwise provided herein, value-added tax exemption, offset, all the measures for the administration of tax refund, consumption tax exemption; small scale taxpayer of VAT self-employed or commissioned by the export of goods, are exempt from value-added tax, consumption tax.
6, enterprise technology development costs, in accordance with the regulations to implement full deduction basis, are allowed to be the actual amount of 50%, the enterprise income tax tax deductions; when less than deductions, can be in not more than five years carry-over deduction. Enterprises for the study of the development of instruments and equipment, unit value is in 300000 yuan of the following, can be one or more is included in the cost of.
7, industrial enterprises to invest in line with the state industrial policy of technological transformation projects, the investment of the domestic equipment 40%, available from the enterprise technical reformation project of domestic equipment purchases that year than the previous year enterprise income tax credits. If the new growth of the enterprise income tax is not sufficient to offset, not credit part, can be in not more than 5 years continue to offset. But the enterprises in the purchase of five years from the date of rental, transfer of domestic equipment, should be in the rental, transfer payment of equipment has been the credited amount of enterprise income tax.
8, industrial enterprises' restructuring occurs before the loss of enterprise, allowed in after the reform of enterprises continue to be made up of; of industrial enterprises' restructuring, enterprise assets in equity quantify individual, personal income tax, to individual transfer of equity is another collection of personal income tax. The private enterprise participates in the state-owned large and medium-sized enterprises and advocate complementary depart Des industry restructuring, the original enterprise shunt placement of surplus staff to set up economic entities, in accordance with industry requirements, identified by the authorities, the tax authorities after the review, 3 year exemption from corporate income tax. Private enterprise merger acquisition, stop production, half stop production of state-owned, collective enterprises, and the placement of more than 30% original enterprise workers enjoy promote again obtain employment relevant preferential tax policies.
9 industrial enterprises, the financing of folk of the interest payments, not higher than the similar financial institutions in accordance with the loan interest rate, the amount of the part within the full tax deduction, allowed in.
10, enterprises in the original design specified products, comprehensive utilization of the production process, in the " directory " comprehensive utilization of resources within the resource as main raw materials to produce products of income, since the production date, be exempt from enterprise income tax for 5 years; enterprises with the enterprise and a large amount of coal gangue, slag, fly ash as the main raw material, the production of building materials product income, since the production date, be exempt from enterprise income tax for 5 years; for use in handling other business waste comprehensive utilization of resources, in the " directory " internal resources and the establishment of the enterprise, the competent tax authorities after the approval, be reduced or exempted enterprise income tax for 1 years.