(a) the establishment of sole proprietorship, joint venture and cooperative enterprises (hereinafter referred to as enterprises invested by Taiwan Province compatriots);
(two) to carry out processing and cooperative production;
(3) Leasing, contracting and custody business;
(4) purchasing stocks, bonds and property rights of enterprises;
(5) purchasing real estate;
(six) to obtain land use rights in accordance with the law and carry out development and operation;
(seven) other forms of investment permitted by laws and regulations. Article 3 Taiwan Province investors who invest in Taiwan Province compatriots-invested enterprises and other forms of investment in our city, after being recognized by the Taiwan Province Affairs Office of the municipal government, shall enjoy corresponding policy treatment in addition to the provisions of this policy and with reference to the implementation of relevant national foreign-related economic laws and regulations. Fourth Taiwan Province compatriots in our city's personal rights, property rights and other legitimate rights and interests are protected according to law; Investment, purchased assets, industrial property rights and investment income can be transferred and inherited according to law. Article 5 The lawful profits, other lawful incomes and funds after liquidation obtained by investors of Taiwan Province compatriots may be remitted abroad according to law. Sixth Taiwan Province compatriots investment enterprises to borrow money from financial institutions in our city, can be secured by their assets and rights and interests. Article 7 The term of operation of a wholly-owned enterprise invested and established by Taiwan Province investors shall be determined by the investors themselves; The term of operation of a joint venture or cooperative enterprise shall be determined by both parties through consultation, and the average production enterprise shall be more than ten years. Eighth Taiwan Province compatriots investment enterprises in foreign exchange settlement or investment profits, if it is not necessary to remit funds abroad, can appropriately relax the proportion of domestic sales. Ninth Taiwan Province compatriots investment enterprises in the city's law firms, accounting firms to handle legal and accounting affairs, according to the domestic enterprise fees. Tenth Taiwan Province compatriots investment projects with a total investment of more than US$ 6,543.8 billion, the ratio of registered capital to investment may be appropriately relaxed. Article 11 Enterprises with investment by Taiwan Province compatriots shall be exempted from local income tax for five years from the year when enterprise income tax is paid, and the local income tax shall be reduced by half for three years. Among them, export enterprises and advanced technology enterprises shall be exempted from local income tax. Twelfth projects that restrict foreign investment, which can improve production technology, improve product performance and quality, and meet the requirements of productivity layout, will be approved, allowing investors from Taiwan Province Province to invest in our city. Thirteenth belongs to our city's "Eighth Five-Year Plan" and "Ninth Five-Year Plan" to absorb foreign investment projects, when conditions permit, give priority to joint ventures, cooperative construction and operation with Taiwanese businessmen. Encourage Taiwan Province investors to invest in technological transformation projects of existing large and medium-sized enterprises in our city. Fourteenth Taiwan Province investors are encouraged to participate in the establishment of joint stock limited companies and limited liability companies. If the amount of shares held by Taiwan Province investors reaches more than 25% of the total share capital, they will be approved as enterprises invested by Taiwan Province compatriots and enjoy preferential policies for enterprises invested by Taiwan Province compatriots.
Investors of Taiwan Province compatriots who purchase stocks or bonds of enterprises enjoy the same rights and obligations as enterprises or individuals in our city. Fifteenth Taiwan Province investors can buy the city has paid the transfer of property rights of enterprises owned by the whole people or collective ownership. Anyone who buys and operates independently enjoys the treatment of a wholly-owned enterprise; The purchase part, which exceeds 25% of the total assets of the enterprise and is a joint venture with the original enterprise, enjoys the policy treatment of enterprises invested by Taiwan Province compatriots. Sixteenth Taiwan Province investors are encouraged to transform the workshops, branches or whole factories of large and medium-sized enterprises in our city by means of leasing, contracting, joint venture and cooperation, and they are allowed to change production, and all products can be sold domestically. Branches and workshops of enterprises can enjoy the preferential treatment of Taiwan-funded enterprises after contracting, leasing and obtaining the custody right according to law. Workers and managers can be partially employed. For its original losses, it can be handled by hanging accounts or gradually digesting.
Taiwan Province investors can establish and transform old loss-making enterprise investment companies through joint ventures and cooperation. Seventeenth to encourage investors from Taiwan Province compatriots to organize agricultural and sideline products production, processing, storage and transportation and product sales and export (except grain, cotton, oil) integration of trade, industry and agriculture projects. Products involving the administration of export quotas and licenses shall be handled in accordance with relevant state regulations. Eighteenth Taiwan Province compatriots are encouraged to hold advanced technology projects such as planting, breeding, processing, preservation, storage and transportation. Enterprises that can introduce or cultivate improved varieties and provide new technologies for fresh-keeping storage and deep processing of agricultural products can enjoy the relevant preferential policies of high-tech enterprises in our city, and their land can be treated as agricultural land, allowing their investors to establish joint ventures and cooperative relations in wholesale and retail enterprises of agricultural and sideline products (except grain, cotton and oil) in our city. Article 19 Investors from Taiwan Province compatriots are encouraged to invest in reclaiming barren hills, slopes and wasteland, developing beaches and engaging in high-yield, high-quality and efficient agricultural production projects. From the day when investors from Taiwan Province compatriots set up factories, the land use fee will be levied by half. Article 20 High-tech enterprises (joint ventures and sole proprietorships) in Taiwan Province Province registered in the Shenyang Cross-Strait Science and Technology Industrial Park shall enjoy the product income tax of 15%. If the operation period is more than ten years, the enterprise income tax will be exempted in the first and second years from the profit-making year, and the enterprise income tax paid by half in the third to fifth years will be returned to the enterprise by the finance of the development zone.
Enterprises registered in Shenyang Taiwanese Investment Zone in Taiwan Province Province (joint venture and sole proprietorship) enjoy the preferential policies of Shenyang Development Zone.