Hangu, a remote urban area of Tianjin, is located in the east of Tianjin, bordering the Bohai Sea in the south, with an area of 44 1.5 square kilometers. The population is 6.5438+0.7 million. Hangu is a comprehensive area that combines urban and rural areas, industry and agriculture, with rich land resources, perfect infrastructure, smooth land and water transportation and broad development prospects. This is an ideal place for domestic and foreign industrialists to invest and develop their businesses.
Hangu is an important part of Tianjin Binhai New Area, where investment can enjoy preferential policies. Hangu District will create good external conditions and supporting services for investors based on the principle of "government creates environment and enterprises develop economy", so that domestic and foreign investors can get the best income at the lowest cost in Hangu.
preferential policy
I. Scope and Form of Investment
(1) Investors refer to foreign businessmen, companies, enterprises, other economic organizations or individuals with various economic sectors inside and outside the region.
(two) investors can take the following forms of investment:
1. Engage in economic activities such as the development, production and operation of the primary, secondary and tertiary industries in the form of sole proprietorship, joint venture, cooperation, equity participation, leasing, purchase and contracting.
2. Adopt other internationally accepted investment and management methods to carry out economic and technological cooperation and material exchange.
3. Other investment methods permitted by national laws and regulations.
Second, taxation.
(3) If foreign businessmen and compatriots from Hong Kong, Macao and Taiwan come to our region to invest in joint ventures, cooperative ventures and wholly-owned production enterprises with an investment of US$ 2 million, the income tax for the first five years will be returned to the enterprise, 50% for the next five years and 30% for the value-added tax paid within two years. If the investment is between 3 million and 5 million US dollars, while enjoying the preferential policy of income tax, 30% of the value-added tax paid by the enterprise will be refunded within three years from the month when the first sales income is obtained after the enterprise is started. If the investment is more than US$ 5 million, 50% of the local value-added tax paid by the enterprise will be refunded within three years from the month when the first sales income is obtained after the enterprise is started, in addition to the preferential policy of income tax being paid first.
(4) Foreign-invested projects in Hangu enjoy other preferential policies stipulated by the state.
(5) Domestic-funded projects can enjoy the preferential policies of Hangu Economic Development Zone. If the registered capital of a newly established production project exceeds 6,543,800 yuan, the income tax shall be levied at the lowest rate among the current statutory proportional tax rates.
These include:
1. If the funds outside the project area account for more than 25% and less than 50%, the income tax will be fully refunded in the first year and 50% in the second year from the month when the first sales income is obtained.
2. If the funds outside the project center account for more than 50% but less than 70%, the income tax will be fully refunded in the first two years and 50% in the next three years from the month when the first sales income is obtained.
3. If the funds outside the project center account for more than 70%, the income tax will be fully refunded in the first five years and 50% in the next five years from the month when Kaili obtains the first sales income.
(6) For domestic-funded and inline production projects that invest more than 5 million yuan outside the area, while enjoying the corresponding income tax preferential policies in Article (5), 50% of the paid value-added tax will be returned to the enterprise within three years from the month when the first sales income is obtained.
(7) For those who have paid enterprise income tax by grafting and transforming old enterprises with funds from outside the region, they can be given full or partial tax refund preferential treatment for the new income tax in the corresponding period according to the provisions of newly-established inline domestic production projects.
(8) For projects that invest in gambling, transportation, tourism and other emerging industries outside the zone and pay business tax, while enjoying the corresponding preferential income tax policies, 50% of the enterprise business tax will be returned within 5 years.
(9) Non-productive enterprises that invest outside the region but are registered in our region with a registered capital of more than 500,000 yuan shall be subject to the unified national tax rate, and the income tax shall be paid in full in the first year from the month when the first sales income is obtained.
Return, return 50% after five years.
(ten) individual and private enterprises to absorb and resettle laid-off workers, accounting for more than 50% of the employees, the implementation of the preferential policy of exemption from income tax for three years.
(eleven) individual and private enterprises and foreign investors engaged in urban real estate development, bridges, roads, transportation, warehousing, various markets and other public infrastructure construction shall be exempted from income tax for two years after approval.
(twelve) to give preferential income tax policies to foreign and private enterprises engaged in scientific research, technical consulting intermediary services and high-tech industries; After the new technologies and products developed are recognized, the income tax will be exempted in the first year and halved in the second year; The new office engaged in consulting and information technology services shall be exempted from income tax within two years from the date of establishment; Individual and private enterprises engaged in the production of export-earning products or processing materials can enjoy the same preferential policies as state-owned and collective enterprises. Private enterprises that pay taxes in the region and make great contributions will be given a one-time reward at the end of the year.
Third, land.
(thirteen) engaged in non-profit infrastructure construction, transportation project development or other public welfare undertakings, with the approval of the district government, the land can be solved by administrative allocation.
(fourteen) to give preferential treatment to export enterprises (the output value of export products accounts for more than 70% of the output value of enterprises in that year) and high-tech enterprises, and the transfer of land use rights.
(fifteen) foreign-invested enterprises to use collective land, after the approval of expropriation, through land assets evaluation, pay land leasing, land use rights. The land use right obtained by means of transfer can be transferred. Leases, shares and mortgages. Units with legal land use rights are allowed to cooperate with foreign investors to set up enterprises at land prices.
(16) Enterprises with foreign investment shall be exempted from land use tax within 10 years after obtaining the land use right.
(seventeen) individual and private enterprises need to give priority to expanding production scale or developing new products and projects. You can choose paid transfer, state ownership or lease. Where the implementation of paid transfer, according to the land transfer processing.
7% of the total payment shall be paid as transfer fee. If the land lease is implemented, the rent will be free for two years and charged at 40% for the next three years. If the land use right obtained by leasing conforms to the lease contract, with the consent of the lessor, it can be sublet and go through the formalities of land registration change, and will no longer enjoy the above preferential policies after subletting. If an individual and private Cao enterprise merges with a state-owned collective enterprise and arranges all its employees, it may be allocated upon approval, and the land use right shall be registered for change.
Fourth, the environment
(eighteen) all college graduates, professional and technical personnel who work in foreign-invested enterprises or private enterprises in this area, as well as those who are separated from government agencies and institutions, can settle in the higher authorities of enterprises or talent exchange in this area.
Service center. According to the situation and requirements, we can solve the problem of urban hukou for professionals from other places who come to work in our district.
(nineteen) domestic and foreign investment in enterprises and development projects in our region, giving priority to providing services in engineering support, energy supply, post and telecommunications, transportation, water supply and gas supply.
(twenty) for the examination and approval of foreign investment projects, all relevant departments in the region should implement fast service, open and simplify procedures, improve work efficiency and satisfy investors.
(twenty-one) foreign-invested enterprises in the enterprise capital verification, registration, fire control, health and epidemic prevention procedures, according to the provisions, only charge a fee.
(twenty-two) the financial sector should support foreign-invested enterprises, individual industrial and commercial enterprises and private enterprises that meet the national credit policies and conditions. The above-mentioned enterprises are allowed to use all their other movable and immovable property as collateral for loans. Relax the amount of small mortgage loans and increase the proportion of loans to foreign companies, individual industrial and commercial households and private enterprises.
(twenty-three) in order to encourage all kinds of enterprises to carry out technological transformation and new product development, the expenses of technological transformation and equipment purchase of enterprises can be depreciated quickly with the approval of the finance and taxation departments at the same level. Cooperate with scientific research institutions and universities to purchase technology.
The expenses incurred by patents and the introduction of advanced technologies at home and abroad may be amortized into costs with the approval of the finance and taxation departments at the same level.
(twenty-four) actively encourage foreigners to set up individual and private enterprises in our region, treat them equally, provide quality services and help them develop rapidly. Foreign enterprises and personnel come to our region to set up private enterprises solely or jointly, with an investment of 25.
If the funds are above 1 10,000 yuan and are in place, you can apply for a blue-printed account. After three years of obtaining a blue-printed account, you can obtain a permanent residence in Tianjin upon approval. People from other provinces, cities and agricultural registered permanent residence set up private enterprises in our district, and pay more than 300,000 yuan in annual tax, so they can allow themselves, their spouses and children to settle down in our district or become farmers.
(twenty-five) in line with the principle of fair competition, cancel the policy differences between various economic sectors. Except for industries and commodities explicitly restricted by national laws and regulations, the regulations formulated by the relevant departments of this district to restrict the business scope and mode of operation of private enterprises and individual industrial and commercial households shall be abolished. Where state-owned, collective and foreign-funded enterprises are allowed to operate industries and projects, individual industrial and commercial households and private enterprises are also allowed to operate; Private enterprises are allowed to invest in infrastructure projects such as ports, docks, bridges and road traffic, and private enterprises and individuals are allowed to participate in property rights reform and asset restructuring of state-owned enterprises and collective enterprises in the form of leasing, equity participation, merger, association and purchase.
(twenty-six) the registration of enterprise names shall be liberalized. If the registered capital of private enterprises and individual industrial and commercial households exceeds 654.38+10,000 yuan, their crown city names shall be allowed.
(twenty-seven) relax the registration conditions. To start or rebuild a private enterprise with a registered capital of more than 500,000 yuan, and its capital reaches more than 30% of the registered capital, it can be registered first, and the insufficient part can be made up within half a year. The establishment of private enterprises of science and technology, the registered capital limit can be appropriately relaxed, and the number of employees can be reduced to four.
Verb (abbreviation for verb) reward
(twenty-eight) the district government set up the introduction of funds award. For units and individuals that introduce funds from outside the region, as long as they meet the loan interest rate stipulated by the state or allow the funds to be taken over, the beneficiary units or departments will give a one-time reward after the funds enter the local account. If the capital is introduced for half a year, it will be rewarded at 1% of the investment amount; If the service period reaches one year, it will be rewarded according to 0.5% of the investment of 65438+, and if it exceeds three years, it will be rewarded according to 3% of the investment. The introduction of funds lower than the bank's interest rate for the same period will be rewarded according to the above conditions, and the part lower than the bank's interest rate will also be rewarded to foreign investors; The introduction of donated funds, according to the size of the investment, a one-time reward 10-20%, the funds paid by the beneficiary unit.
(twenty-nine) the introduction of project incentives. Where cooperation, joint venture or joint venture projects with our region are introduced from outside the region with an investment of 6,543.8+0,000 yuan and 5,000,000 yuan, the project introducer will be given a one-time reward according to 654.38+0% of the other party's actual investment after the civil construction funds are put in place; For projects with a cost of more than 5 million yuan to 6.5438+million yuan, a one-time reward of 654.38+0.5% will be given to those who introduce the project, which will be paid by the joint venture company. Where the introduction of Sino-foreign joint venture projects (including Hong Kong, Macao and Taiwan), a one-time reward will be given according to the total amount of funds actually put in place by the other party. Among them, 1% will be awarded to the referrer with less than $500,000, and1.0 million will be awarded to the referrer with 15%. If it exceeds $654.38+$00,000, the importer will be rewarded with 2%. The bonus will be paid by the joint venture. The reward standard for the introduction of wholly-owned enterprises refers to the joint venture mode, and the bonus is charged from the land transfer fee and various supporting fees collected in the district.
Land development projects, storage projects and other foreign investment. , and the use of more than 50 acres of land, based on the land buyer's account approved funds, according to 1% of the land transfer fee to calculate the reward.
Where foreign relocated enterprises are introduced, after the relocation is completed, the introducer will be rewarded at 1% of the net fixed assets of the relocated enterprise, and the bonus will be paid by the undertaking unit.
For the introduction of high technology and the development of new products, the project undertaker will reward the importer 1 10,000 yuan to 50,000 yuan at one time from the date of production according to the benefit of the enterprise.
If the investment is large and makes a significant contribution to the economic development of the region, the district government will give special rewards as appropriate.
Intransitive verb others
(thirty) the preferential tax policies involved in these Provisions, in addition to complying with the provisions of the national and municipal tax reduction and exemption policies, all adopt the method of first collection and then financial return.
(thirty-one) personal income is involved in these provisions, and personal income tax can be appropriately returned according to the specific circumstances.
(thirty-two) the original preferential policies and relevant provisions of our region are inconsistent with these provisions. In case of special circumstances in the implementation of these provisions, one thing can be discussed, and one enterprise can discuss it.
(thirty-three) these Provisions shall come into force as of the date of promulgation.
(thirty-four) the District Investment Office shall be responsible for the interpretation of these Provisions.