Foreign-funded enterprises shall, in principle, obtain land use rights through the transfer of state-owned land use rights.
Foreign-invested enterprises investing in real estate development must obtain land use rights through the transfer of state-owned land use rights.
If the land use right is obtained through transfer, the transfer fee for the land use right shall be collected at a preferential price; If the land use right is obtained through administrative allocation, the collection and management measures for the site use fee shall be implemented in accordance with the Measures for the Administration of Land Use by Foreign-invested Enterprises in Chengdu, and the specific charging standard shall be formulated separately by the Management Committee of Longquanyi Industrial Development Zone (hereinafter referred to as the Industrial Zone Management Committee). Article 6 A foreign-invested enterprise recognized as a high-tech enterprise with an operating period of more than ten years (including ten years) may, with the approval of the tax authorities, collect income tax according to the following methods:
(1) The enterprise income tax shall be exempted for two years from the beginning of the year of acquisition, and the enterprise income tax shall be levied at half in the third to fifth years. After the expiration of the relief period, where the output value of export products of enterprises reaches more than 70% of the output value of enterprises in the current year, enterprise income tax will be levied at the rate of10%.
(2) If a foreign investor of a foreign-invested enterprise reinvests its share of profits from the enterprise for a period of not less than five years, he shall be refunded 40% of the income tax paid for the reinvested part with the approval of the tax authorities.
(3) Before 2000, local income tax shall be exempted.
(4) Foreign investors who remit their profits from enterprises outside China shall be exempted from income tax arising from remittance. Article 7 The following local tax concessions may be granted to enterprises with high technology, export products, advanced technology and foreign investment engaged in energy development and infrastructure construction:
(1) Those who build or purchase new houses for their own use in industrial zones shall be exempted from property tax for eight years from the month of completion or purchase.
(two) from the date of approval of the establishment of the enterprise, the vehicle and vessel license tax shall be exempted for five years, and the vehicle and vessel license tax shall be halved from the sixth to the tenth year. Article 8 Income from wages and salaries of foreign workers shall be subject to personal income tax at half. Article 9 Foreign-invested enterprises may adopt accelerated depreciation or other depreciation methods with the approval of the tax authorities. Article 10 Export products produced by enterprises with foreign investment shall be exempted from export duties and consolidated industrial and commercial tax on export products, unless otherwise stipulated by the state. Article 11 Machines, equipment, raw materials, fuels, spare parts, spare parts, components and accessories that foreign-invested enterprises need to import in order to fulfill their export contracts are no longer submitted for examination and approval, and import licenses are exempted. The customs shall exercise supervision and release them on the basis of enterprise contracts or import and export contracts. Article 12 When the products processed by foreign-invested enterprises from raw and auxiliary materials, spare parts and components imported duty-free are sold domestically, customs duties and consolidated industrial and commercial tax shall be levied on all imported materials. For the materials and parts restricted by the state, the application procedures for import licenses shall be re-submitted to the relevant competent departments. Article 13 The foreign exchange income earned by a foreign-invested enterprise from its production and operation activities may be kept in cash and shall be fully paid into the enterprise's foreign exchange account. If the enterprise's own foreign exchange income and expenditure cannot be balanced, it can adjust the foreign exchange surplus and deficiency through the domestic foreign exchange adjustment market. Fourteenth foreign-invested enterprises engaged in production and business activities of water, water, gas and communication facilities, priority by the industrial zone management committee, reasonable fees. Fifteenth foreign-invested enterprises can independently determine the internal organization and staffing according to the needs of production and operation. Employed employees in this city, the original work unit should give support and allow the flow.
The recruitment, recruitment, dismissal or dismissal of employees by foreign-invested enterprises shall be reported to the Industrial Zone Management Committee for the record. Article 16 The system of wages, rewards and allowances for employees of foreign-invested enterprises shall be determined by the enterprises themselves. Article 17 Enterprises with foreign investment may make their own production plans, borrow and use funds, purchase means of production and sell products within the approved business scope. Article 18 If a foreign employee needs to enter or leave the country many times within one year due to work, the public security organ shall simplify the entry and exit procedures. Article 19 Foreign-invested enterprises engaged in energy development, infrastructure construction and non-profit social welfare undertakings in industrial zones shall be given more preferential treatment as appropriate.