Current location - Loan Platform Complete Network - Foreign exchange account opening - I want to know about the specific situation of tax reduction and exemption in Liuzhou.
I want to know about the specific situation of tax reduction and exemption in Liuzhou.
I. Preferential tax relief:

(1) Exempt from local income tax:

Enterprises set up by foreign businessmen in Liuzhou are exempted from local income tax in any of the following circumstances: export-oriented enterprises, advanced technology-oriented enterprises, or enterprises whose export products reach more than 50% of the output value of their products in the current year, with the approval of the city and county tax authorities; Enterprises that develop infrastructure such as energy, transportation and port construction; Enterprises established in Sanjiang, Rongshui and Rongan counties; Establish agricultural, forestry, animal husbandry and fishery enterprises; Income from the transfer of scientific research achievements by enterprises; After the expiration of the tax reduction or exemption period, with the approval of the city and county tax authorities, an enterprise with a total investment of more than US$ 3 million and a profit of less than RMB 1 10,000 in the current year.

(2) Property tax relief:

According to the residual value after deducting 30% from the original book value of the enterprise's own property, the annual tax rate is 1.2% and the rental income tax rate is 12%. If an enterprise has difficulty in paying property tax, it may apply to the tax bureau of the autonomous region for approval to reduce or exempt property tax within a certain period of time.

(3) Vehicle and vessel license tax relief:

The annual tax on buses is 140 yuan and 160 yuan respectively, and the annual tax on buses is 40 yuan per ton. Motor vessels are subject to ton tax by the customs, and are exempt from vehicle and vessel license tax.

Second, the financial rebate:

(1) The construction of Sino-foreign joint venture port and wharf projects with a joint venture term exceeding 15 years shall be exempted from income tax from the first year to the fifth year from the profit-making year; From the sixth year to the tenth year, the income tax will be halved, and the income tax will be returned by the financial department after all taxes are paid; The income tax paid from the eleventh year to the fifteenth point shall be paid by the financial department, and 20-50% shall be refunded after tax payment.

(two) export-oriented and advanced technology-oriented enterprises organized by foreign investors have difficulty in repaying bank loans after paying taxes, and can be appropriately returned by the finance within a certain period of time with the approval of the Municipal People's Government.

(3) Foreign-invested productive enterprises with export-oriented products and advanced technology established by foreign investors in Liuzhou can implement accelerated depreciation of fixed assets with the approval of the municipal tax department.

Third, other benefits:

(1) Respect the autonomy of enterprises in production and operation. Without the approval of the people's government of the autonomous region, no unit may set up separate charging items or raise charging standards for foreign-invested enterprises.

(2) According to different uses, regions and service life, foreign investors can give preferential treatment to the land transfer price of 10-30%, with the minimum not lower than the local benchmark land price; Land use fees and infrastructure supporting fees can also be reduced or exempted within a certain period of time.

(3) Fee reduction and exemption for high-tech and export-oriented foreign-invested enterprises 10-20%.

(4) Foreign-invested enterprises that use domestic raw materials, spare parts, and whose products are mainly exported, and whose annual export performance is more than 5 million US dollars, shall give priority to the arrangement of import and export quotas and licenses, and assist enterprises to participate in the bidding for export quotas organized by the state.

(5) Encourage and support the establishment of more than 10 foreign-invested enterprises engaged in productive or infrastructure construction in China, and investors with registered capital actually exceeding USD 30 million to set up investment companies and comprehensive development companies in our city.

(6) For foreign-invested enterprises that export advanced technology and substitute products, the foreign exchange of their products can be balanced by themselves, and the proportion of domestic sales can be expanded, unless there are strict restrictions by the state.

(7) Reward those who have contributed to the introduction of foreign capital, including foreigners, overseas Chinese, Chinese, compatriots from Hong Kong, Macao and Taiwan, returned overseas Chinese, their relatives and other people from all walks of life, regardless of occupation and position.