Enterprises with foreign investment shall, in principle, obtain the land use right by transferring the state-owned land use right.
Foreign-invested enterprises investing in real estate development must obtain land use rights by transferring state-owned land use rights.
If the land use right is obtained by means of transfer, the transfer fee for the land use right shall be charged preferentially; Where the land use right is obtained by administrative allocation, the measures for the collection and management of site use fees shall be implemented in accordance with the Measures for the Administration of Land Use of Foreign-invested Enterprises in Chengdu, and the specific charging standards shall be formulated separately by the Longquanyi Industrial Development Zone Management Committee (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 in the following ways:
(1) From the year of acquisition, the enterprise income tax shall be exempted for two years, and the enterprise income tax shall be halved from the third year to the fifth year. After the expiration of the relief period, if the output value of the export products of the enterprise reaches more than 70% of the output value of the enterprise in that year, the enterprise income tax will be levied at the reduced rate of 10%.
(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, with the approval of the tax authorities, 40% of the income tax paid on the reinvested part may be refunded.
(3) Before 2000, local income tax shall be exempted.
(4) The profits remitted by foreign investors from enterprises outside China shall be exempted from remittance income tax. Seventh engaged in energy development and infrastructure construction of high-tech, export products, advanced technology and foreign-invested enterprises, can enjoy the following local tax incentives:
(1) Newly built or purchased self-occupied houses 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 year 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 With the approval of the tax authorities, enterprises with foreign investment may adopt accelerated depreciation or other depreciation methods. Article 10 The 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 The machinery, equipment, raw materials, fuel, spare parts, components and accessories that foreign-invested enterprises need to import for the performance of export contracts will not be submitted for approval, and import licenses will be exempted. The customs shall supervise the release by enterprise contract or import and export contract. Article 12 When products processed by foreign-invested enterprises with raw and auxiliary materials and spare parts imported duty-free are sold in China, all imported materials and parts shall be subject to customs duties and consolidated industrial and commercial tax. For materials and parts whose import is restricted by the state, the application procedures for import license shall be re-applied to the relevant competent departments. Article 13 The foreign exchange income obtained from the production and operation activities of a foreign-invested enterprise may be kept in cash and paid in full into the enterprise's foreign exchange account. If an enterprise cannot balance its own foreign exchange receipts and payments, it can adjust its foreign exchange surplus and deficit 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 structure and staffing according to the needs of production and operation. Employees who are employed in this city should be supported and allowed to flow in their original work units.
The recruitment, recruitment, dismissal or dismissal of employees of 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, within the approved business scope, make their own production plans, borrow and use funds, purchase means of production and sell products. 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. Nineteenth foreign-invested enterprises engaged in energy development, infrastructure construction and non-profit social welfare undertakings in industrial zones should be given more preferential treatment as appropriate.