Preferential policies for foreign-invested enterprises: \x0d\ Preferential policies for foreign-invested enterprises include tax concessions, land concessions, foreign-related tax concessions, 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 with an investment of more than US$ 6.5438+million and an operating period of more than US$ 6.5438+0.5 million, or high-tech enterprises with an investment of more than US$ 5 million, 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 paid 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 determined in the project proposal or feasibility study report), the finance of the development zone shall be more than 30% of the actual retained part of the finance of the development zone, and the subsidized enterprise shall pay income tax in the current year. \x0d\ 2。 Foreign-invested enterprises have been operating for more than 10 years, and paid business tax of more than 50,000 yuan in that year. From the date of production and operation, the financial subsidy of the Development Zone will be 50% of the actual business tax paid by the enterprise in the first two years, and 30% of the actual business tax 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. For the value-added tax paid by foreign-invested enterprises, 50%(6.25%) of the value-added tax (12.5%) was actually paid by the enterprises subsidized by the development zone in the first two years, and the value-added tax (12.5) was actually paid by the enterprises subsidized by the district in the third year. \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 exceeds100000 yuan, it shall be implemented with reference to the above standards. \x0d\ 5。 Enterprises outside the zone are registered to pay taxes in the zone and enjoy the same treatment as foreign-funded enterprises. \x0d\ II。 Land preference \x0d\ 1. When receiving the land use right, enterprises should conduct project research 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 than100000 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。 Foreign investors who invest in the construction and operation of transportation infrastructure projects can make full use of the advantages of facilities, operate service facilities within a certain scope of the project according to law, 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 who invest in public infrastructure projects in the form of cooperation can get the same amount of compensation for land use rights, and the land transfer price will be lowered according to the current land price 15%. \x0d\ 5。 For the project land with a one-time investment of more than US$ 4 million, 50% of the municipal retained part will be given according to the government guidance price, and 5% will be given as a one-time payment. \x0d\ 6。 Domestic-funded enterprises shall enjoy the same treatment as foreign-invested enterprises if they invest more than RMB100000. \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, whose 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 shall be subject to enterprise income tax reduction by half in the third to fifth years. \x0d\ 2。 For foreign-invested enterprises engaged in agriculture, forestry and animal husbandry and located in economically underdeveloped and remote areas, after the expiration of the preferential period of "two exemptions and three reductions", the enterprise income tax will continue to be reduced by/kloc-0.5% to 30% according to the taxable amount upon the application of the enterprise and the approval of the the State Council tax authorities. \x0d\ IV。 Regional concessions \x0d\ 1, coastal economic open zones \x0d\ For productive foreign-invested enterprises located in the old urban areas of cities where coastal economic open zones and economic and technological development zones are located, the enterprise income tax will be levied at a reduced rate of 24%. Among them, enterprise income tax can be levied at a reduced rate of 15% for technology-intensive and knowledge-intensive projects, or projects with foreign investment of more than 30 million US dollars and long recovery time, or energy, transportation and port construction projects, and local income tax can be exempted. \x0d\ 2。 Hi-tech Industrial Development Zone \x0d\ The enterprise income tax will be levied at the 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 may be reduced at the rate of 10%. Export enterprises are exempt from local income tax. \x0d\ ② Advanced technology enterprises established by foreign investors, which are still advanced technology enterprises after the expiration of enterprise income tax reduction or exemption in accordance with the provisions of the tax law, may be subject to enterprise income tax reduction by half for three years. If the tax rate after halving is lower than 10%, the enterprise income tax will be levied at the rate of 10%. Advanced technology enterprises are exempted from local income tax. A foreign investor who reinvests in a foreign-invested enterprise will reinvest its profits directly in the enterprise, increase its registered capital, or set up other foreign-invested enterprises as capital investment operations. Direct reinvestment in the establishment or expansion of export enterprises or advanced technology enterprises will refund all the enterprise income tax paid for the reinvested part; 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 lent by foreign banks to the National Bank of China at preferential interest rates, including the interest lent by foreign banks to the National Bank of China and the trust and investment company approved by the State Council to operate foreign exchange business at the overnight lending rate of 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 signing 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 the Chinese side uses products to sell back, repay interest or provide preferential financial conditions, and the interest rate is low, it can be tax-free after applying for approval. \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 the State Council tax authorities, and those with advanced technology or favorable conditions can be exempted from income tax.