Transportation, post and telecommunications: construction and operation of feeder railways, local railways, highways, bridges, tunnels and ferry facilities (wholly foreign-owned enterprises are not allowed, and the Chinese side holds or leads the construction and operation of port facilities); Manufacture of optical synchronous and microwave synchronous digital series transmission equipment with 2.5 megabits per second (2.5GB/S) or above.
Metallurgical industry: ultra-high power electric furnace with more than 50 tons (with external refining and continuous casting); 50 tons, produced by converter steelmaking, stainless steel tempering and hot rolling stainless steel plate.
Petrochemical industry: the annual output of ion-exchange membrane caustic soda is 60 tons or more (the Chinese side holds or dominates); Engineering plastic products and plastic alloys; Synthetic rubber; Fine chemical industry.
Machinery industry: high-temperature resistant insulating materials (insulation grades are F and H) and insulating molded parts; Manufacturing of complete sets of equipment such as high-performance welding robots and high-efficiency welding production line equipment, new textile machinery and new papermaking machinery (including pulping): 250,000 tons/day of urban sewage treatment equipment and industrial wastewater treatment equipment; Automobile key parts manufacturing.
Electronics industry: large-scale integrated circuit production with a line width of 0.35 microns or less; Production of new electronic components and power electronic components; Manufacture of photoelectric devices, sensitive elements and sensors; Compatible with the production of digital TV, high definition TV (HDTV) and digital tape recorder; Special development of semiconductors and optoelectronics; Manufacture of new display equipment; Development and manufacture of new printing equipment.
Building materials equipment and other non-metallic mineral products industry: float glass production line with daily melting capacity of more than 500 tons; Production line of high-grade sanitary porcelain with an annual output of more than 500,000 pieces; New building materials; Manufacturing of special equipment for urban sanitation.
Pharmaceutical industry: chemical raw materials that are protected by patents or administration in China, and pharmaceutical intermediates that need to be imported; Vitamins (niacin); New anticancer drugs and cardiovascular and cerebrovascular drugs; New, efficient and economical contraceptives; Using new technology and equipment, the new technology of extracting effective components of traditional Chinese medicine is extracted and analyzed. Medical instruments: electronic endoscopes and medical catheters with low radiation dose above 80 kW, with intermediate frequency technology, computer control technology and digital image processing technology.
Emerging industries: microelectronics technology; New materials and bioengineering technology (excluding genetic engineering technology); Network technology of information communication system; Marine development and ocean energy development technology; Combining energy development technology, resource regeneration and comprehensive utilization technology; Monitoring technology of environmental pollution control project.
Service industry: international economic, scientific and technological environmental protection information consultation; Maintenance and after-sales service of precision instruments and equipment; Construction of high-tech and new product development centers.
Investment and operation modes include: foreign direct investment, joint venture with China, cooperative operation, sole proprietorship, foreign investment in joint-stock enterprises and cooperative development.
Foreign loans include: loans from foreign governments, loans from international financial organizations, export loans, commercial loans from foreign banks and issuance of bonds.
Other investments include: foreign stock issuance, international leasing, compensation trade, processing and assembly, BOT investment, etc.
Putian county implements preferential policies for foreign-invested enterprises in importing equipment, taxation, foreign exchange, labor services, land, environment, entry and exit, customs inspection and so on.
For foreign-invested projects that conform to the national industrial policy and transfer technology, the self-use equipment imported within the total investment shall be exempted from customs duties and import value-added tax, except for the goods listed in the Catalogue of Imported Goods Not Duty Free for Foreign-invested Projects. Loans from foreign governments, loans from international financial organizations, self-use equipment imported in processing trade, and imported equipment provided by foreign businessmen without pricing shall be implemented with reference to the preceding paragraph. The technology, accessories and spare parts imported with the above-mentioned project equipment according to the contract are also exempted from customs duties and import value-added tax.
Productive foreign-invested enterprises located in Putian (coastal economic open zone) can collect enterprise income tax at a reduced rate of 24%. Among them, productive foreign-invested enterprises with an operating period of more than 10 are exempted from enterprise income tax in the first and second years from the year when they begin to make profits, and the enterprise income tax is halved in the third to fifth years. Enterprises with foreign investment engaged in the development of plots of land shall, in accordance with the land development plan, carry out comprehensive land development and construction, level the site, and build public facilities such as water supply, drainage, power supply, road traffic and communication. , and after the formation of industrial land and other construction land conditions, the transfer of land use rights or self-built industrial plants, from the profit-making year, you can enjoy preferential treatment of exemption from corporate income tax for two years and reduction of corporate income tax for three years. Chinese-foreign joint ventures engaged in port and dock construction shall be subject to enterprise income tax at the rate of 15%; If the operating period is more than 15 years, the enterprise income tax will be exempted from the first year to the fifth year, and the income tax will be halved from the sixth year to the tenth year. After the expiration of the period of exemption or reduction of enterprise income tax in accordance with the provisions of the tax law, if the output value of the export products of the enterprise in that year reaches more than 70% of the output value of the enterprise in that year, the enterprise income tax may be levied at a reduced rate of 50% in accordance with the provisions of the tax law. If a foreign-invested advanced technology enterprise remains an advanced technology enterprise after the expiration of the enterprise income tax reduction or exemption in accordance with the provisions of the tax law, it may be extended for three years to collect enterprise income tax by half in accordance with the provisions of the tax law. Productive foreign-invested enterprises are technology-intensive and knowledge-intensive projects, or projects with foreign investment of more than 30 million US dollars and long recovery time, or energy, transportation and port construction projects, and the enterprise income tax is levied at the reduced rate of 15%. If a foreign investor reinvests the profits obtained from an enterprise to increase its registered capital, or invests in other foreign-invested enterprises for a period of not less than five years, 40% of the income tax paid on the reinvested part may be refunded upon the application of the investor and the approval of the tax authorities. Re-investment in the establishment or expansion of product production enterprises or advanced technology enterprises can fully refund the enterprise income tax paid for the reinvested part. Foreign investors who remit the profits of foreign-invested enterprises abroad shall be exempted from income tax. Foreign-invested products export-oriented and advanced technology-oriented enterprises are temporarily exempt from local income tax; Productive foreign-invested enterprises invested by foreign businessmen in Putian County shall be exempted from local income tax for five years from the profit-making year. Foreign-invested enterprises engaged in processing materials shall be exempted from value-added tax on their labor income.
In terms of foreign exchange management, an enterprise shall go through the formalities of foreign exchange registration at the foreign exchange bureau within 60 days from the date of issuance of its business license. Foreign-funded enterprises can independently decide to borrow from domestic Chinese banks, overseas banks and domestic foreign banks, but they should go through the registration formalities with the foreign exchange bureau with a copy of the loan contract within 15 days after the loan contract is formally signed.
In terms of labor services, foreign-funded enterprises can determine their own institutional setup and staffing, as well as the recruitment and dismissal of employees. Hire employees to implement contract management. And in accordance with the relevant provisions of the "People's Republic of China (PRC) labor law". Enterprises with foreign investment shall withdraw a certain amount of employee welfare funds for the collective welfare, medical care, living difficulties subsidies and housing subsidies of their employees, and pay pension, unemployment and work-related injury insurance funds for domestic employees employed according to law to pay employees' pensions, unemployment living expenses and work-related injury expenses. Recruiting personnel from outside the country (territory) should apply to Putian County Labor Bureau for an employment permit, and then go through the temporary residence formalities at the Public Security Bureau, get a residence certificate and sign an employment contract. Labor disputes are generally handled in accordance with the procedures of consultation, mediation, arbitration and prosecution.
In terms of land use, foreign-funded enterprises can obtain land use rights after applying for land use according to relevant procedures and paying relevant land fees according to regulations (the charging standard is subject to the announcement of the municipal government in that year). Commercial residential, industrial, commercial, tourism and other development land. It should be obtained through transfer and other paid means. Maximum term of land use right: 50 years for industrial land; Forty years of commercial, tourism and entertainment land; Residential land for 70 years; Comprehensive or other land use for 50 years. Land use expires, if you need to continue to operate, you can apply for an extension before the expiration. Where the land use right is obtained through paid transfer, it can be transferred, leased or mortgaged according to law within the approved service life and use, but the registration formalities for change shall be handled according to law.
In terms of environmental protection, construction projects are classified and managed according to the Regulations on Environmental Protection Management of Construction Projects. If a construction project may have a significant impact on the environment, it shall entrust a unit holding the qualification certificate of environmental impact assessment of the construction project to prepare an environmental impact report to make a comprehensive and detailed evaluation of the pollution and environmental impact of the construction project; If it is suggested that the construction project may have a slight impact on the environment, the unit holding the qualification certificate of environmental impact assessment of the construction project shall be entrusted to prepare an environmental impact report, and the pollution and environmental impact of the construction project shall be analyzed or specially evaluated; If the construction project has little impact on the environment and does not need environmental impact assessment, an environmental impact registration form shall be filled in.
Entry and exit: Chinese economic and trade personnel in Sino-foreign joint ventures and Sino-foreign cooperative enterprises who earn more than US$100,000 or whose annual delivery value of export products is more than US$100,000 can apply for a six-month multiple-entry permit to Hong Kong and Macao, which can be extended. According to the Detailed Rules for the Implementation of Preferential Measures for High-tech Enterprises in Fujian Province, if you have obtained the certificate of high-tech enterprises recognized by the Provincial Science and Technology Commission, you can apply for multiple round-trip passes to Hong Kong and Macao for half a year, which can be extended. Residents of Taiwan Province Province who invest and set up factories in Putian County and have long-term substantive economic and trade activities in the county or those who are employed or employed in Taiwan Province Province may apply for multiple entry and exit visas for one year. Taiwanese businessmen who invest and set up factories in the mainland may apply for passports of the People's Republic of China if they need to go abroad for economic and trade activities or business.
In terms of customs commodity inspection, foreign-invested enterprises are allowed to mortgage loans to domestic financial institutions with production and operation equipment imported duty-free as collateral after examination and approval by the customs. Foreign-invested enterprises engaged in import and export business and production enterprises with legal personality that undertake the re-export of processed products of imported materials and parts may apply to the customs for the establishment of bonded factories. Imported materials and parts imported by bonded factories can enjoy preferential treatment of full bonded, and imported materials and parts actually consumed are exempt from tax after processing. Foreign-invested enterprises import raw materials, auxiliary materials and packaging materials for the production of export goods, which are exempted from customs duties and import link taxes according to bonded goods, and pay taxes when they need to sell domestically. If the export of foreign-invested enterprises meets the GSP visa requirements, the commodity inspection authorities and foreign trade departments may issue visas according to the application of enterprises. Foreign-invested enterprises apply for commodity inspection, make a 24-hour appointment for inspection, accept telephone and fax inspection, and shorten the visa period for inspection as much as possible; And for foreign-invested enterprises to carry out ISO9000 commodity inspection series consulting services. Interest, rent, franchise, royalties and other income obtained by foreign investors from China in countries that have signed tax agreements with our government can be levied by half (that is, at the tax rate of 10%). The income tax paid by foreign investors from overseas income may be deducted from their income tax payable at the time of consolidated tax payment, but the deduction shall not exceed the taxable amount calculated according to law for their overseas income.