外来投资优惠政策

一、税收
    (一)外来投资者来我市兴办矿产开发、高新技术、医药、交通、水电、旅游项目和社会公益事业,固定资产投资方向调节税执行零税率。
    (二)独资兴办电力、交通等建设项目的企业,经营期15年以上的,从获利年度起免征企业所得税10年;期满后减半征收企业所得税4年,地方税3年。合资的按外来方投资比例减免上述税款。
    (三)独资兴办的生产型企业,经营期10年以上的,从获利之日起,免征企业所得税5年;期满后,减半征收企业所得税2年。高新技术企业免征所得税8年,地方税3年。合资的按外来方投资所占的比例减免上述税款。
    (四)独资兴办旅游、服务(不含餐饮、娱乐业)等第三产业的企业,经营期10年以上的,从获利之日起免征企业所得税4年、地方税2年。合资的按外来方投资比例减免上述税款。
    (五)从事技术咨询、服务、培训、转让、承包的单位和个人,所获得的收入,经税务机关批准,免征营业税、企业所得税。
    (六)独资从事农、林、牧、渔业开发的项目,从开始取得收入的年度算起,免征农业税和农林特产税15年。合资的按外来方投资比例减免税款。
    (七)投资兴办企业的法人代表(不含餐饮、娱乐业),其个人收入所得税、房产税、车船使用税免征5年。
    (八)兴办教育、医疗卫生事业的免征企业所得税和免征土地使用费。
    (九)生产型企业所享受的减免税待遇期满后,经企业申请,在以后的10年内可继续按应纳税额减征15%至30%企业所得税。
    (十)产品出口企业,在免征、减免企业所得税期满后,凡当年出口产品产值达到企业产品产值的70%以上,可减半征收企业所得税。
    (十一)外方如将其办企业所得利润在市内再投资于该企业,增加注册资本,或者作为资本投资开办其他外商投资企业,经营期不少于5年的,经税务机关批准,退还其再投资部分已缴纳所得税的40%税款。如投资举办、扩建产品出口企业和先进技术企业,全部退还其再投资部分已缴纳的所得税税款。
二、土地
    (十二)对从事非营利性基础设施、公益事业、电力、交通项目开发的,经市政府批准,其用地可划拨供应。
    (十三)对产品出口企业(出口产品产值占当年企业产值70%以上的)和先进技术企业的用地采取出让方式的,土地使用权出让金予以优惠。出让后的土地使用权,可以转让、出租、入股、抵押。
    (十四)外来投资企业取得国有土地使用权的,15年内免土地使用税。 
    (十五)对工业性质项目用地的地价,按注册资本额下浮10%-40%
三、环境 
    (十六)外来投资企业调入聘用的高、中级专业技术人员和有特殊专长的人员,优先增加用人单位评定专业技术职务指标,评聘技术职务。优先解决家属随迁、子女入学,就业。家属子女免费落户。
    (十七)对外来投资企业的项目,在工程配套、能源供应、邮电通讯、交通运输、供水供气等方面,提供优先服务。
    (十八)外来投资项目的立项报告和可研报告的审批,实行联合办公,属市内审批的,从收到立项报告或报告之日起,在5天内办结一切审批或转报手续。
    (十九)对外来投资企业在办理企业验资、注册登记、消防、卫生防疫等手续时,只收工本费。
    (二十)市内各单位,各部门未经市政府批准,不得到外来投资企业进行任何检查和收费。 


 

The preferential policies for outsied investment in Linjiang City

1. Tax revenue:
1) The zero rate of taxation will be carried out for their fixed assets investment direction adjustment taxes for the outsied investors coming to our city to initiate the mineral resources development,high and new technology,medicine,transportation,hydropower,tourism and social public welfare.
2) The ventures exclusively with one's investment to initiate the construction projects like Power and transportation,etc.and run over 15 years.The enterprise income tax will be exempted for 10 years from the year of gaining profits;After the compledtion of the period ,the half enterprise income tax will be exempted for 4 years and local tax for 3 years.
The above taxes will be exempted for the Joint Ventures according to the percentage of the shares.
3) The ventures exclusively with one's investment to initiate the production enterprises and run over 10 years.The enterprise income tax will be exempted for 5 years form the date of gaining profits;After the completion of the period ,the half enterprise income tax will be exempted for 2 years and the income taxes will be exempted for 8 years for the high and new technology enterprises and the local tax for 3 years.The above taxes will be exempted for the Joint Ventures according to the percentage of the shares.
4) The ventures exclusively with one's investment to initiate the tourism,services (not including restaurant and entertainment)the fhird industrial enterprises and run over 10 years.The enterprise income tax will be exempted for 4 years from the date of gaining profits and the local tax for 2 years.The above taxes will be exemmted for the Joint Ventures according to the percentage of the shares.
5) The taxes on business and enterprise incomes will be exempted for the incomes of companies and persons engaging in technological consultation,services,training,transfer and contract through the approval of tax organs.
6) The ventures exclusively with one's investment initiated the agriculture,forst,animal husbandry and fishery developments.The agriculture tax and agriculture and forest special products tax will be exempted for 15 years from the date of gaining profits.The above taxes will be exempted for the Joint Ventures according to the percedtage of the shares.
7) The personal income tax,house tax and vehicle use tax will be exempted for 5 years for the legal representaives of investing to initiate the enterprises.(not including restaurant and entertainment).
8) The enterprise income tax and land use fee will be exempted for the investors who initiate the Education medical and health.
9) The Production enterprises which have enjoyed the completion of exemption can continue to enjoy 15% to 30% of the enterprise income taxes in the future 10 years through the enterprises application.
10) The Products-export enterprises which have enjoyed the completion of exemption.Those whose export products valuc up to 70% of the products value of the enterprises can enjoy paying half of the enterprises income taxes.
11) If the foreign partners reinvest their enterprise income profit in the City and increase the registration capital or initiate other enterprises as investment capital and can run more than 5 years ,through the approval of Tax Organs ,40%of their paid income tas of reinvestment part will be retumed to the enterprises.If the investment is for initiating and enlarging the products-export enterprises and advanced technology enterprises ,their whole paid income tax of reinvestment part will be returmed to the enterprises.
2. Land:
12)The land can be supplied for the investors who are engaged in nonprofit fundamental facilities ,public welfare,power and transprotation through the approval of the municipal Govemment.
13)The land for the products-exprot enterprises (the export products value if over 70% of the enterprise value of the year )and the advanced technology enterprises will be carried out in the form of sale .The land use uight and sale amount will be preferential.The sold land use urght can be transferred ,rented ,shared and mortgaged.
14)The ,land use taxes can be exempted for 15 years for the foreign investment enterprises that have gained the national land use right.
15)The land use price can be reduced 10-40% according to the registration capital amount for the Industrial Projects.
3. Environment:
16)The investment enterprises will have the priority in increasing the evaluation of the technology positions when hiring the high and intermediate special technical persons and special persons and have the priority in moving the families into the City,children to school and employment.The family members will be registered in the City free of charge.
17)The investment enterprises will be given the priority in the aspects of power supply ,post and communication,transportation and water and heat supply,etc.
18)The approval for the project reports and feasibility study reports of the outsied investment projects can be carried out jointly.If those projcts belong to the approval of the City ,all the approval formalities or other formalities will be finished in 5 days upon receipt of the projects reports ofr feasibility study reports.
19)The cost of production will be only collected for the outsied unvestment enterprises in handling the checks of capital ,registration,fire protection,sanitation and antiepidemic formalities,etc.
20)Any departments in the City are not allowed to go to the outsied investment enterprises to make the checks and collect fees without the approval of municipal Govermment.


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