Chinese and foreign investors can establish trade or non-trade enterprises in the bonded zone to engage in trade, processing, warehousing, logistics distribution, commodity display, real estate development, transportation and other service trade industries, and can integrate camp.

One customs management

The whole area implements a bonded system and is managed in a closed manner according to the "domestic customs and outside customs" model;

Any goods transported into the bonded area from abroad or shipped from the bonded area to overseas Goods are exempt from tariffs and licenses; enterprises in the zone are connected to the customs computer network, and EDI electronic customs declaration is implemented for the entry and exit of goods;

Second taxation

For productive foreign businessmen engaged in processing and export in the bonded zone Investment enterprises are levied income tax at a rate of 15%. If the operating period exceeds 10 years, starting from the profit-making year, the tax rate of "two exemptions and three halvings" (tax exemption for the first two years and half tax reduction for the next three years) will be implemented Preferential policies;

Machines and equipment, infrastructure materials, office supplies, and management equipment used in the bonded area from abroad, as well as raw materials, parts, components, fuel, and packaging materials required for processing and export (including (where the state restricts imports), tariffs, import value-added tax, and consumption tax are exempted; transactions within the zone and product exports are exempt from value-added tax; enterprises in the bonded zone do not implement the "exemption, credit, and refund" policy;

Three Foreign exchange management

Foreign exchange income is subject to spot exchange management, which can be deposited into financial institutions in the zone or sold to designated banks in the zone; both domestic and foreign-funded enterprises can open foreign exchange accounts in accordance with regulations; no export foreign exchange collection and Procedures for verification of foreign exchange payments for imports; For foreign exchange expenditures under the current account, domestic and foreign-funded enterprises implement unified management policies, and the bank where the account is opened shall handle them in accordance with regulations.

Four vehicle entry and exit management

Hong Kong container trucks can freely enter and exit the bonded area with the special sign issued by the bonded zone administration; merchants with an investment of more than 2 million Hong Kong dollars can apply for free entry and exit of Guangdong and Hong Kong License plates in both places;

V. Export processing

For imported materials and parts for processing trade, the bonded zone does not implement a bank deposit ledger system;

Except for export quotas implemented by the state In addition to commodities, the bonded zone can be freely processed, and enterprises in the zone are allowed to entrust enterprises outside the zone to process export products;

Products processed by processing enterprises in the zone using imported materials can be processed by the processing enterprise after application and approval. Directly sell domestically after paying customs duties and import taxes on materials and parts.

Relevant issues regarding investment in Qingdao Free Trade Zone

News source: Qingdao Free Trade Zone Management Committee Number of views: 1224 Print Close window

1. Corporate income tax benefits and others Tax issues

The corporate income tax for enterprises within the bonded area is levied at RMB 15; foreign-invested productive enterprises enjoy the policy of exemption from two and reduction of three; outside the bonded area, the rate is RMB 33.

VAT-free zone enterprises import materials and parts for processing and export finished products, and are exempt from VAT in the production process; imported materials and parts are processed and finished products are sold domestically. Enterprises can flexibly choose to pay additional tariffs with raw materials or finished products; domestic procurement of materials and parts , finished product exports, export tax rebates; domestic procurement of materials and finished products for domestic sales, a tax rate of 17; export tax rebates for enterprises outside the bonded area.

Tariffs: Enterprises in the bonded area only need to register the imported materials and finished products for export; enterprises outside the bonded area only need to obtain export tax refunds.

In addition to the above taxes, the types of taxes and rates that need to be paid include:

(1) Personal income tax. The collection method is: the foreign employee’s personal salary income minus 4,000 yuan. Chinese employees' personal salary income minus 880 yuan is taxed at the tax rate specified in the 9-level progressive tax rate table.

(2) Real estate tax, calculated as: the original value of the self-built house multiplied by 70 and then multiplied by 1.2, is levied annually.

(3) Vehicle and vessel use tax: 300 yuan/year for large vehicles, 260 yuan/year for small vehicles; 60 yuan/year for heavy-duty vehicles.

II. Regarding the import and resale of second-hand equipment

(1) Second-hand equipment and accessories shipped by the company from abroad to the bonded area for its own use do not need to go through the relevant licensing procedures and only need to be registered with the customs It can be put into use in the factory in the bonded zone, and the relevant mechanical and electrical product registration certificate will be provided later.

(2) Tax-free scope: imported materials required for factory construction, imported equipment (including second-hand equipment) and a reasonable amount of self-use office supplies.

(3) Equipment resale: The customs supervision period for imported duty-free equipment is 5 years, and it can be resold after the expiration.

3. Regarding loan interest rates and loan guarantees

1. Working capital loans generally require enterprises to raise 30% of the total working capital by themselves, and the remaining 70% must be borrowed from banks. Short-term loan interest rate: The statutory interest rate of the central bank is implemented. The current basic annual interest rate is 5.85, and each bank can increase it by 10-20. Loan repayment can be in the form of working capital rolling repayment or profit repayment.

2. The long-term loan interest rate for fixed assets: the loan period is 3 years: the annual basic interest rate is 5.94; the loan period is 5 years: the annual basic interest rate is 6.21.

3. The approval time for working capital loans is approximately 30 days.

4. Land, buildings and machinery and equipment can be used for mortgage loans, and 50, 70 and 50 of the assessed value of the loan can be mortgaged respectively. Legal assessment agencies in China can evaluate the above-mentioned mortgages. .

IV. Issues regarding project approval procedures

1. Project approval—feasibility study report approval—environmental protection approval—company name approval—articles of association approval—approval certificate—industrial and commercial registration—enterprise Legal person code certificate—public security registration, seal engraving—foreign exchange registration—RMB account opening—state and local tax registration—financial registration—customs filing.

2. Materials required for registration

(1) Application form for registration of establishment of foreign-invested enterprise (sample form, the legal representative of the company must go to the Industrial and Commercial Bureau to sign in person or have it notarized by an authorized agent signature of the person in person; signature of the board of directors; signature of the general manager and deputy general manager; photos of the legal representative and board members, general manager and deputy general manager)

(2) Power of attorney (this power of attorney requires the investor Signature or seal signature; Chinese)

(3) Articles of Association;

(4) Copy of the investor’s business license (or copy of the investor’s personal passport, photo; translated into Chinese , and stamped with the seal of the translation unit)

(5) Original credit certificate

(6) Application for pre-approval of name

(7) Notice of name approval

(8) Rental agreement (fixed format of the Industrial and Commercial Bureau)

(9) Company residence survey record (signed by the surveyor of the Industrial and Commercial Bureau, with a copy of the lessor’s property ownership certificate attached)

(10) Appointment letters of board members, general manager, and deputy general manager; resume, copy of ID card (passport), and photos (translated into Chinese and stamped with the seal of the translation unit)

(11 ) Copy of ID card of the company’s accounting supervisor

(12) Project proposal and feasibility study report, environmental protection project approval procedures.

2. Registration fee:

(1) Company name inquiry and approval fee: RMB 300

(2) Industrial and commercial registration fee: registered capital of RMB 10 million For enterprises below, the industrial and commercial registration fee is charged at 80,000% of the registered capital; for the portion above 10 million yuan, it is charged at 40,000%; for the portion exceeding 100 million yuan, no fees will be charged. The maximum industrial and commercial registration fee shall not exceed RMB 44,000.

(3) Seal engraving fee: about 400 yuan

(4) Tax registration: 200 yuan

(5) Customs filing: 55 yuan

The above procedures will be assisted free of charge by the Free Trade Zone Full Service Bureau to complete all procedures within 15 working days.

5. Regarding the principles of determination of origin

Any enterprise carrying out production and processing business within the territory of the People's Republic of China and the People's Republic of China will cause substantial changes in the goods (customs commodity code Subject to change), the product can be regarded as originating in China. Businesses are allowed to use neutral packaging.

6. Regarding water, electricity, heating prices and wastewater treatment issues

Electricity fee: Electricity subsidy fee is 330 yuan/kVA

Basic electricity price is 11 yuan/ KVA/month

Electricity price is 0.598 yuan/kWh

Water fee:

Infrastructure water: tap water price is 2.45 yuan/cubic meter, including sewage The price after treatment is 3.35 yuan/cubic meter.

Enterprise water use: tap water price is 1.35 yuan/cubic meter, including sewage treatment price of 2.15 yuan/cubic meter.

Heating: Water heating subsidy fee is 24 yuan/square meter (one-time), water heating fee is 24.3 yuan/square meter

Wastewater treatment: Wastewater discharge must comply with the third-level environmental protection standard discharge and meet the standards. Wastewater treatment fees will no longer be charged for discharges.

7. Regarding the recruitment of workers and relocation of household registration issues

1. Recruiting workers: The Human Resources Department of the Management Committee helps companies recruit workers according to their employment needs, free of charge.

2. Moving household registration: Enterprises using workers from outside the area can move their household registration into the area if they meet the following conditions:

(1) National general colleges and universities recruit junior college or above Graduates, fresh graduates from secondary vocational schools and secondary technical schools approved by the management committee;

(2) Fresh graduates from national ordinary colleges and universities outside the plan and graduates from schools run by social forces in development zones hired by enterprises are The enterprise recruits qualified graduates with a household registration in Shandong Province who have signed a labor contract and have worked for one year;

(3) Middle managers of large and medium-sized enterprises who have worked for more than two years;

( 4) Senior skilled workers who have worked for more than one year and obtained the "Professional Qualification Certificate" issued by the labor department;

(5) Intermediate skilled workers who have worked for more than two years and obtained the "Professional Qualification Certificate" issued by the labor department; Vocational Qualification Certificate";

(6) Contract workers have worked continuously for 5 years and obtained the "Professional Qualification Certificate" issued by the labor department.

3. There is an increase fee for household registration transfer. Those who meet the following conditions will be exempted from the increase fee.

(1) Persons with a full-time college degree or above or a bachelor’s degree or above;

(2) Persons with intermediate professional and technical titles and senior technician qualifications Qualified personnel.

8. Regarding the issue of building dormitories in the bonded zone

Article 4 of the national "Measures for Customs Supervision of Bonded Zones" stipulates that "only bonded zone administrative agencies and enterprises are set up in the bonded zone. Except for security personnel Except for this, other personnel are not allowed to live in the bonded area. "The current common practice is that dormitories can be set up in factories to accommodate some workers according to the needs of the enterprise.

9. Regarding environmental protection issues

Environmental protection standards comply with the national standards of the People's Republic of China.

Factory boundary noise shall comply with GB12348-90 "Industrial Enterprise Factory Boundary Noise Standard" Class III Zone Standard;

Urban area environmental noise standards shall comply with GB3096-93 "Urban Area Environmental Noise Standard" Category III standards

Sewage discharge shall comply with the third-level standard of GB8978-96 "Comprehensive Wastewater Discharge Standard";

Exhaust gas emission shall comply with the second-level standard of GB16297-96 "Comprehensive Emission Standard of Air Pollutants"

Atmospheric environmental quality complies with the secondary standard of GB3045-96 "Ambient Air Quality Standard".

10. Regarding human resources and salary issues

Qingdao currently has 12 full-time colleges and universities with 15,000 graduates annually. There are currently 5 full-time colleges and universities in the development zone, with 3,000 graduates annually; 19 technical secondary schools (including vocational high schools) with 5,000 graduates annually; and 11 technical schools (including technical training schools) with 2,000 graduates annually.

The management personnel and senior technical workers needed by enterprises can be solved through recruitment in the talent exchange market and labor market.

Business managers in the area are generally college graduates or junior college graduates, with a monthly basic salary of about 2,000 yuan, and companies pay monthly bonuses of 1,000 yuan to 2,000 yuan based on performance; workers are generally college graduates, technical schools, high school graduates, and a small number of junior high school graduates. The monthly salary is about 450 yuan, and each company will issue a certain amount of bonuses based on performance.

11. Regarding the purchase of land use rights and application for use certificates

Enterprises must pay land use fees when using land, and the use period of industrial land is 50 years. When purchasing land use rights, you must pay:

1. Land use fee;

2. Land surveying fee of about 1,500 yuan (4-5 measuring points are required for measurement, each point 326

yuan)

3. Land appraisal fee: 4‰ if the land price is less than 1 million yuan.

3‰< if the land price is 1.01-2 million yuan. /p>

The land price of 2.01-10 million yuan is 2‰

The land price of 10.01 million yuan or more is 1.5‰

4. 3 deed tax of the total transaction amount of land use fee.

The land certificate production fee and land management fee are exempted.

12. Regarding factory construction issues

The factory design fee is 1.8-2.4 of the total project cost (negotiated by the construction unit and the design institute), and the project supervision fee is 1.8-2.4 of the total project cost. 1.2-2 (negotiated by the construction unit and the supervision unit), the land in the bonded area has different depths of foundation piling depending on the plot, generally 11 meters.

Exemption from project quality supervision fees, bidding fees, and infrastructure surcharges.

13. Regarding social security issues in the area

The bonded area is a fenced-in area. There is a public security department in the area. The public security department has a security team and a patrol team to fully grasp the situation. Improve public security in the area. The bonded zone is an area with the most stable security order and the fewest crimes. The Public Security Department has been rated as an advanced unit that satisfies the public.