Preferential policies for foreign-invested enterprises: \x0d\ Preferential policies for foreign-invested enterprises include tax concessions, land concessions, foreign-related taxes, regional concessions and investment concessions. \x0d\ 1。 Tax incentives \x0d\ 1. If the operating period of production-oriented foreign-invested enterprises in the Development Zone exceeds 10 year, the enterprise income tax will be exempted for two years and reduced by half for three years from the profit-making year. Newly established foreign-invested enterprises or high-tech enterprises with an investment of more than US$ 6,543,800,000 and an operating period of more than US$ 6,543,800,000 or an investment of more than US$ 5,000,000 shall be exempted from enterprise income tax for the first two years from the profit-making year; From the third year to the fifth year, the enterprise income tax will be levied by half, and the financial subsidy of the development zone is equivalent to100% of the financial retained part of the development zone where the enterprise pays income tax in that year; From the sixth year to the tenth year, the financial subsidy of the development zone is equivalent to 50% of the actual retained part of the development zone finance paid by the enterprise in that year. Before the enterprise recovers its investment (determined according to the investment recovery time set in the project proposal or feasibility study report), the development zone finance subsidizes the enterprise to pay income tax in the current year according to more than 30% of the actual retained part of the development zone finance. \x0d\ 2。 The operating period of foreign-invested enterprises is more than 10 years, and the business tax paid in that year is more than 50,000 yuan. From the date of production and operation, the financial department of the Development Zone shall subsidize 50% of the business tax actually paid by the enterprise in the first two years, and subsidize 30% of the business tax actually paid by the enterprise in the third year until the enterprise recovers its investment (according to the project proposal or feasibility study report) \x0d\ 3. The value-added tax paid by foreign-invested enterprises shall be subsidized by the finance of the Development Zone in the first two years according to 50%(6.25%) of the value-added tax actually paid by enterprises in the current year (12.5%), and by the district finance in the third year according to the value-added tax actually paid by enterprises in the current year (12.5). \x0d\ 4。 If the total investment of domestic-funded enterprises registered in the Development Zone, producing and operating in the Development Zone and paying taxes exceeds1000000 yuan, it shall be implemented with reference to the above standards. \x0d\ 5。 Enterprises outside the zone registered and paying taxes in the zone enjoy the same treatment as foreign-funded enterprises. \x0d\ II。 Land preference \x0d\ 1. When the enterprise receives the land use right, it should study the project according to the investment scale, scientific and technological content and tax expectation, and implement flexible land price. \x0d\ 2。 Production-oriented industrial enterprises with an investment of more than 6.5438+million yuan may apply to the Development Zone for short-term land use rights. The standard is: if the lease term is less than 5 years (excluding 5 years), the lease fee is 600 yuan/mu/year; If the lease term is more than 5 years, the lease fee is 1000 yuan/mu/year. Sign the contract at one time, the longest lease term shall not exceed 15 years, and the lease fee shall be paid in one time. \x0d\ 3。 When foreign investors invest in the construction and operation of transportation infrastructure projects, they can make full use of the advantages of facilities, operate service facilities within a certain scope of the project according to law, and give priority to obtaining land use rights along the transportation infrastructure for development and operation under the same conditions, and enjoy preferential land prices. \x0d\ 4。 Foreign investors can get the same amount of compensation for land use rights when they invest in public infrastructure construction projects in a cooperative way, and the land transfer price can be lowered by 15% according to the current land price. \x0d\ 5。 For the project land with a one-time investment of more than US$ 4 million by foreign investors, the municipal retained part will be rewarded with 50% according to the government guidance price, and the one-time payment part will be rewarded with 5%. \x0d\ 6。 Domestic-funded enterprises shall enjoy the same treatment as foreign-invested enterprises in the project land with an investment of100000 yuan or more. \x0d\ III。 Foreign tax \x0d\ 1. Productive foreign-invested enterprises, except those that belong to resource exploitation projects such as oil, natural gas, rare metals and precious metals, and the actual operating period is more than ten years, shall be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax shall be halved in the third to fifth years. \x0d\ 2。 Foreign-invested enterprises engaged in agriculture, forestry, animal husbandry and located in economically underdeveloped and remote areas will continue to collect enterprise income tax at the tax rate of 15% to 30% after their application and approval by the tax authorities of the State Council, and after the expiration of the preferential period of "two exemptions and three reductions" as required. \x0d\ IV。 Regional concessions \x0d\ 1, coastal economic development zones \x0d\ For productive foreign-invested enterprises located in the old urban areas of cities where coastal economic development zones and economic and technological development zones are located, the enterprise income tax will be levied at a reduced rate of 24%. Among them, if it is a technology-intensive and knowledge-intensive project, or a project with a foreign investment of more than 30 million US dollars and a long payback period, or an energy, transportation and port construction project, the enterprise income tax can be levied at a reduced rate of 65,438+05% and the local income tax can be exempted. \x0d\ 2。 Hi-tech Industrial Development Zone \x0d\ collects enterprise income tax at a reduced rate of 15% for foreign-invested enterprises identified as hi-tech enterprises located in the Hi-tech Industrial Development Zone. Among them, a productive foreign-invested enterprise recognized as a high-tech enterprise with an actual operating period of more than ten years shall be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax shall be reduced by half in the third to fifth years. \x0d\ 3。 Tax preference for product export enterprises and advanced technology enterprises \x0d\ ① After the expiration of the enterprise income tax reduction and exemption 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 products in that year, the enterprise income tax can be levied by half. If the enterprise income tax has been paid at the rate of 15%, the enterprise income tax can be levied at the reduced rate of 10%. Export enterprises are exempt from local income tax. \x0d\ ② If the advanced technology enterprises established by foreign investors are still advanced technology enterprises after the expiration of the enterprise income tax reduction and exemption in accordance with the provisions of the tax law, the enterprise income tax may be halved for three years. If the tax rate is lower than 10% after halving, the enterprise income tax will be levied at the rate of 10%. For advanced technology enterprises, local income tax will be exempted. Foreign investors who reinvest in foreign-invested enterprises will directly reinvest their profits in the enterprise, increase its registered capital, or set up other foreign-invested enterprises as capital investment to operate. If you reinvest directly in the establishment or expansion of export enterprises or advanced technology enterprises, the enterprise income tax paid for the reinvested part will be refunded in full; If the reinvestment is less than five years, the tax refund will be refunded. \ x0d \ v. Investment preference \x0d\ 1. Profits made by foreign investors from foreign-invested enterprises are exempt from income tax. \x0d\ 2。 The following interest income is exempt from income tax \ x0d \ a. Interest on loans made by international financial organizations to the government of China and the National Bank of China; \x0d\ b, the interest of foreign banks lending to China National Bank at preferential interest rates, including the interest of foreign banks lending to China National Bank and trust and investment companies approved by the State Council to operate foreign exchange business at the same overnight quotation rate as international banks; \x0d\ c, China companies, enterprises and institutions purchase technical equipment and commodities, and the national bank of the other party provides the seller's credit, and the Chinese party delays payment at the interest rate not higher than its seller's credit, and pays the transfer money and interest to the seller; \x0d\ d, loans, prepayments and deferred payments obtained by foreign companies, enterprises and other economic organizations that signed credit contracts or trade contracts with China companies and enterprises before the end of 1995 may be subject to income tax at a reduced rate of 10% within the validity period. Among them, if China people use products to sell back, repay interest or provide preferential financial conditions, and the interest rate is low, they can be exempted from tax after the application is approved. \x0d\ 3。 Royalties obtained by providing special technology for scientific research, energy development, transportation, agriculture, forestry and animal husbandry production and important technology development can be taxed at a reduced rate of 10% with the approval of the State Council tax authorities, and those with advanced technology or favorable conditions can be exempted from income tax.