Article 1 In order to implement the national policy of supporting the leap-forward development of Xinjiang, encourage attracting equity-invested enterprises and individual investors to invest and develop in our region, promote the development of equity-invested enterprises, and protect the legitimate rights and interests of investors and other parties, these Measures are formulated in accordance with the Company Law of People's Republic of China (PRC), the Partnership Enterprise Law of People's Republic of China (PRC) and other laws and regulations, combined with the actual situation of our region.
Article 2 The equity investment enterprises mentioned in these Measures include equity investment enterprises and equity investment management enterprises.
An equity investment enterprise refers to an enterprise established by shareholders or partners who make direct equity investment or hold shares in other enterprises with their capital contributions and legally raised funds.
Equity investment management enterprises refer to institutions whose main business is to manage and operate equity investment projects entrusted by equity investment enterprises or other enterprises and individuals.
Article 3 A lawfully established equity investment enterprise may adopt the form of company, partnership or other legal organization.
Equity investment enterprises can manage themselves or entrust equity investment management enterprises to manage.
Article 4 These Measures shall apply to equity investment enterprises registered and established by domestic and foreign shareholders or partners in the autonomous region. Among them, equity investment enterprises applying for record management in accordance with Chapter III of these Measures shall be registered in Kashgar Economic Development Zone, Horgos Economic Development Zone, Urumqi Economic and Technological Development Zone, Urumqi High-tech Development Zone or Shihezi Economic and Technological Development Zone.
Article 5 The Financial Office of the Autonomous Region shall be responsible for the development planning, industry guidance and filing management of equity investment enterprises.
The administrative department for industry and commerce of the autonomous region is responsible for the industrial and commercial registration of equity investment enterprises.
Article 6 In view of the development needs of equity investment enterprises and growth enterprises supported by the autonomous region, governments at all levels and departments should establish a "on-call" service system to provide convenience for the development of enterprises.
Chapter II Industrial and Commercial Registration
Article 7 Where an equity investment enterprise or equity investment management enterprise is established in the form of a joint-stock company, the number of shareholders (including legal persons and natural persons) shall not exceed 200; In the form of a limited company, the number of shareholders (including legal persons and natural persons) shall not exceed 50; In the form of partnership, the number of partners (including legal persons and natural persons) shall not exceed 50.
Article 8 The registered capital of a company-based equity investment enterprise shall be implemented in accordance with the provisions of the Company Law of People's Republic of China (PRC). The capital contribution of a partnership equity investment enterprise shall be implemented in accordance with the People's Republic of China (PRC) Partnership Enterprise Law and relevant regulations.
Investors of equity investment enterprises shall make capital contributions in the form of currency.
Article 9 The business scope of equity investment enterprises includes: engaging in equity investment in unlisted enterprises, holding shares of listed companies by subscribing for non-public offering of shares or transferring shares, and related consulting services.
The business scope of equity investment management enterprises is: entrusted to manage equity investment projects, participate in equity investment, and provide direct financing services for unlisted and listed companies.
Article 10 The name of an equity-invested enterprise shall conform to the provisions of the State on the administration of enterprise name registration, and the words "equity investment" or "equity investment management" shall be used in the name.
Eleventh equity investment enterprises and equity investment management enterprises shall not publicly raise funds in any way.
Article 12 Equity investment enterprises and equity investment management enterprises that are registered, established and put into operation and meet the conditions for the establishment of partnership enterprises may apply to the administrative department for industry and commerce of the autonomous region for changing into partnership enterprises according to law, and apply to the financial office of the autonomous region for filing after the change.
Chapter III Filing Management
Thirteenth equity investment enterprises that meet the conditions for filing may apply to the Financial Office of the Autonomous Region for filing in accordance with these Measures.
After being put on record by the financial office of the autonomous region, you can enjoy the relevant preferential policies and encouragement policies stipulated in these measures.
Article 14 An application for filing shall meet the following conditions:
(1) The registered capital (total amount of funds raised by agreement) of the equity investment enterprise (including corporate system and partnership system) shall not be less than 30 million yuan, and the paid-in capital (initial subscription amount) shall not be less than 6,543,800 yuan.
(2) The paid-in capital of equity investment management co., Ltd. and partnership equity investment management enterprise shall be no less than 2 million yuan, and the paid-in capital of equity investment management joint-stock company shall be no less than 5 million yuan.
(3) The capital contribution of a single shareholder or partner to the equity investment enterprise shall not be less than 500,000 yuan.
(4) Monetary assets used for equity investment shall be entrusted to a commercial bank for custody, and a monetary asset custody agreement shall be signed.
Fifteenth the following documents shall be submitted for the record:
(a) filing application report.
(2) Articles of association or partnership agreement or monetary asset custody agreement. An established enterprise shall provide a copy of its business license.
(3) the list of shareholders or partners, and the documents certifying the amount of committed capital contribution and paid-in capital contribution.
(4) Name, resume and copy of ID card of the legal representative or executive partner (or candidate) of the equity investment enterprise.
The document is in triplicate, signed by the legal representative or the executive partner item by item, and stamped with the official seal of the enterprise. If it has not been established in the industrial and commercial registration, it shall be signed by the candidate.
Article 16 After receiving the filing application, the filing management department shall decide to accept it on the same day if it confirms that the application materials are complete. After accepting the filing application, a written notice of "filing" or "not filing" shall be issued within 5 working days. For "not filing", the reasons shall be explained in the written notice.
Article 17 A filing enterprise shall, within 4 months after the end of each fiscal year, timely disclose its annual report to shareholders or partners. The financial accounting report in the annual report shall be audited by an accounting firm, and the relevant materials shall be submitted to the financial office of the autonomous region for the record.
If the enterprise for the record increases or decreases its capital, changes its legal representative or executive partner, changes its custodian, liquidates or closes down, or makes major investments (business secrets can be omitted), it shall report in time.
Article 18 In order to protect the interests of investors and the safety of equity investment assets, equity investment enterprises shall entrust qualified commercial banks to trust equity investment monetary assets.
Equity investment funds that have not invested in enterprise equity shall be deposited in banks, or used to purchase fixed-income securities such as treasury bonds and subscribe for new shares, and shall not be traded in publicly issued stocks.
Chapter IV Tax Policies and Government Encouragement
Article 19 The investment income of a partnership equity investment enterprise may be divided first and then taxed according to law, and the partners shall pay individual income tax or enterprise income tax respectively according to law.
The individual income tax payable by the partners of a partnership equity investment enterprise shall be withheld and remitted by the partnership equity investment enterprise.
Article 20 If the partners of a partnership equity investment enterprise are natural persons, individual income tax shall be levied on the investment income of the partners according to the items of "income from interest, dividends and bonuses" or "income from property transfer", and the tax rate shall be 20%. If the partner is a legal person or other organization, its investment income shall be subject to enterprise income tax in accordance with relevant regulations.
Article 21 In order to encourage the rolling development of equity investment enterprises and individual investors in our region, the equity investment enterprises registered by the Financial Office of the Autonomous Region shall implement the following policies from June 0, 2065438 to June 0, 2065438, and from February 0, 2065438 to February 365438:
(1) The company-based equity investment enterprises are incorporated into the service system of supporting small and medium-sized enterprises in the autonomous region, enjoy various preferential policies for the development of the western region in accordance with the law, implement the income tax rate of/kloc-0.5%, and collect the local share of the autonomous region by half. Those who are not included in the system and enjoy the policy of developing the western region will be exempted from 70% of the local share of enterprise income tax in the autonomous region.
(2) When a corporate enterprise distributes after-tax profits to shareholders, if the shareholders are natural persons, the personal income tax payable shall be withheld and remitted by the enterprise. After the shareholders pay the income tax, the autonomous region will reward them according to their 50% contribution to the local finance, and the reward funds will be allocated by the financial department where the tax is paid.
(3) After the partners of the partnership equity investment enterprise pay the income tax according to the principle of "distribution first, then tax", the autonomous region will reward them according to their 50% contribution to the local finance, and the reward funds will be allocated by the financial department where the tax is paid.
(four) equity investment enterprises to provide investment and financing management or consulting services to pay business tax, the autonomous region according to its contribution to local finance 50% reward, reward funds allocated by the local financial department.
Equity investment income and equity transfer income obtained by equity investment enterprises, as well as equity transfer by partners, are not subject to business tax according to law.
(five) the development zone may, according to the contribution of equity investment enterprises and related personnel, formulate other measures to give a certain percentage of rewards. The incentive measures shall be agreed by the Development Zone and relevant enterprises and individuals.
Twenty-second autonomous region to give equity investment enterprises and related shareholders and partners, in the first quarter of each year. The service center of Xinjiang equity investment enterprises mentioned in Article 23 of these Measures shall summarize the application materials of relevant enterprises and individuals at the beginning of each year and form incentive suggestions, and report them to the Financial Office of the autonomous region for review. With the approval of the Financial Office of the autonomous region, each development zone will allocate the incentive funds to relevant enterprises, shareholders and partners, and report the incentive situation to the Finance Department of the autonomous region for the record.
Twenty-third "Xinjiang Equity Investment Enterprise Service Center" is led by the Equity Registration Management Center of unlisted companies in the autonomous region. This institution is not for profit, and implements corporate management to provide convenient services for settlement, operation and investment of domestic and foreign equity investment enterprises.
Conditional development zones should provide special places, create excellent office environment and conditions, and attract equity investment enterprises to settle down and work centrally.
Article 24 The main service items of Xinjiang Equity Investment Enterprise Service Center include:
(a) entrusted with the formalities of enterprise registration, filing, taxation, government incentives, etc., and providing agency services for the daily operation of enterprises.
(two) the establishment of enterprise or project recommendation system. Collect information on dominant enterprises and listed reserve enterprises in the autonomous region, recommend them regularly, and give priority to equity investment enterprises registered in the autonomous region.
(3) Establish a service website, collect and publish all kinds of information in time, and provide an online service platform.
(4) Establish communication channels with government departments at all levels, collect industry opinions and suggestions according to the authorization of equity investment enterprises and their industry associations, and safeguard industry rights and interests.
Twenty-fifth support the equity investment enterprises registered in the autonomous region, and use the equity registration management center of non-listed companies in the autonomous region and the Xinjiang Equity Exchange to carry out project docking, equity pledge financing and equity auction transfer, and build a docking exit platform for enterprises and projects.
Article 26 In order to cultivate more growth-oriented enterprises and attract more direct investment, since 20 10, the finance of the autonomous region has arranged 20 million yuan of special funds in the budget every year to cultivate and develop equity-invested enterprises and to cultivate growth-oriented enterprises that have entered the equity registration management center of unlisted companies. Provide policy financial services to key enterprises, including encouraging and guiding direct equity investment, supporting various debt and bond financing, and promoting financial service innovation.
Twenty-seventh relevant departments of the autonomous region shall, in accordance with the relevant provisions of the state, study and formulate the registration, foreign exchange management, industrial investment and withdrawal mechanism of foreign-invested equity investment enterprises, and support the development of foreign-invested equity investment enterprises in the autonomous region; Study how to support equity investment enterprises to invest in projects in Central and West Asian countries.
Twenty-eighth commercial banks are encouraged to carry out equity investment enterprise custody business, merger and acquisition loan business and equity pledge financing business in the autonomous region.
Encourage financial institutions such as securities companies, insurance companies, trust companies and finance companies to invest or set up equity investment enterprises in our region according to law.
Chapter V Supplementary Provisions
Article 29 The state will issue regulations to support the development of Xinjiang in the future. If they are applicable to equity-invested enterprises, they shall be handled in accordance with the principle of preferential treatment.
Article 30 Equity-invested enterprises that meet the Interim Measures for the Administration of Venture Capital Enterprises (Order No.39 of the State Council in 2005) and the Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Promoting the Development of Venture Capital Enterprises (Caishui [2007] No.31) may apply for enjoying relevant national encouragement policies according to the prescribed procedures.
Thirty-first approach by the autonomous region financial office is responsible for the interpretation of.
Article 32 These Measures shall be implemented as of the date of promulgation.