Shanghai offers preferential treatment to state-level high-tech enterprises.

High-tech enterprises enjoy the following preferential policies: First, newly established enterprises that produce high-tech products are given priority approval by Shenzhen Merchants Bureau. For the newly-built above-mentioned enterprises or units recognized as high-tech enterprises, Shenzhen Planning Bureau will give priority to the establishment and approval of their capital construction investment projects, and Shenzhen China Merchants Bureau will give priority to the establishment and approval of their technological transformation investment projects. Article 2 The following preferential policies for tax reduction and exemption shall be implemented for high-tech enterprises. (1) Enterprises that have been operating for over 10 years shall be exempted from income tax in the first and second years from the profit-making year, and the income tax shall be reduced by half in the third to eighth years. (2) After the expiration of the income tax reduction or exemption according to the regulations, if the output value of the export products of the enterprise in that year reaches more than 70% of the output value in that year, the income tax will be levied at a reduced rate of 10% upon examination and approval by the tax authorities. (III) With the approval of the Municipal Science and Technology Bureau, the new profit income tax of the production enterprise will be fully returned by the Municipal Finance Bureau within three years of the listing of national new products and two years of the listing of provincial and municipal new products, and the newly added value-added tax (25%) will be returned by the Municipal Finance Bureau at a rate of not less than 50%. (4) The proprietary technology or technological achievements invented and developed by scientific research institutions recognized at or above the municipal level and enterprises engaged in the development of high-tech products shall be exempted from income tax if the annual net income of technology transfer (including technical consultation, technical service and technical training) is less than 300,000 yuan; Income tax is levied on the part exceeding 300,000 yuan according to the applicable tax rate, and the income from the transfer of technological achievements is exempted from business tax. (5) 1% of the above-mentioned technology transfer income can be extracted from the high-tech development fund, allowing the expenses to be earmarked for scientific research and development. (six) awarded to scientific and technological personnel who have made outstanding contributions in the research and development of high-tech products. Approved by the tax authorities, exempt from wage adjustment tax; The relevant personnel awarded the scientific research achievement award by the Municipal People's government and above units shall be exempted from personal income adjustment tax. (seven) high-tech enterprises according to the needs of technological transformation, approved by the competent departments and tax authorities, can accelerate the depreciation period of equipment. (eight) where the tax is reduced or exempted due to the enjoyment of these provisions, it shall be accounted for separately, and under the supervision of the relevant departments, it shall be used exclusively for the production development of enterprises and the development of high-tech products, and shall not be used for collective welfare or other funds. Otherwise, the financial and tax authorities should recover the reduced or exempted funds. Article 3 In terms of financial credit, the following preferential policies are provided to high-tech enterprises: (1) Banks set aside a certain amount of loan indicators from the total credit each year as special credit funds for scientific and technological development, and give preferential interest rates. The municipal finance will arrange some funds as loan interest subsidies. The discount rate depends on the specific circumstances of the project. Special credit funds will be mainly used to support the development and production of the projects listed in these Provisions. Science and Technology Bureau puts forward project suggestions, and banks approve special credit funds. (2) Shenzhen Investment Management Company shall set aside a certain proportion of the total annual investment to support the construction of high-tech projects of municipal state-owned enterprises by means of preferential loans, long-term low-interest loans (lower than bank interest 10-20%) and equity participation. (3) Allocate 20% of the total bond issuance to high-tech enterprises that meet the issuance conditions every year. (four) give priority to the approval of the listing of shares of joint-stock high-tech enterprises that meet the listing conditions. Fourth high-tech enterprises and high-tech projects in the construction of land and the purchase of housing to give more preferential and support. (a) in urban and land planning, the relevant departments should set aside high-tech projects with special requirements for the environment (such as dust prevention, noise prevention and pollution prevention) to build communities and focus on construction. (2) The land for scientific research, production and operation of high-tech enterprises (projects) shall be given priority approval by Shenzhen Municipal Bureau of Planning and Land Resources, and the land price shall be reduced or reduced by 10-20% according to the different conditions of enterprises, or the land use fee shall be paid by half within five years. (three) in the bonded area, set aside part of the land for high-tech enterprises at preferential land prices. (four) high-tech enterprises to apply for the purchase of low-profit commercial housing or self-built housing land, the relevant departments should give priority. (a) set aside a certain percentage from the total number of cadres transferred to our city every year, and give priority to the transfer of technical personnel from enterprises engaged in research and development, production and operation of projects listed in these Provisions. The labor and personnel department of Shenzhen will give priority to the approval and procedures for job transfer for talents with major national inventions and creations and senior technicians with special skills. If it is necessary to employ mainland scientific and technological personnel, the number limit can be relaxed and temporary residence procedures can be given priority. (two) the above-mentioned personnel, according to the relevant provisions of the Shenzhen Municipal Government, reduce the urban population capacity increase fee. (3) Actively and systematically introduce foreign scientific and technological talents. Overseas students who come to work in the special zone will be given preferential treatment according to the relevant regulations of Shenzhen. (four) the scientific and technical personnel of high-tech enterprises can go abroad (border) on business and have priority to go through the examination and approval procedures. Set aside a certain proportion from the "multiple trips to Hong Kong and Macao Pass" for the needs of scientific and technical personnel of high-tech enterprises to go to Hong Kong for business trips; The examination and approval procedures for holders of "multiple exit passports at one time" shall be handled by the Shenzhen Foreign Affairs Office in accordance with [1990] Guo Ke Fa Zi No.400 "On Use (hereinafter referred to as KW 122 Form)". Article 6 High-tech enterprises that set up R&D institutions or sales organizations abroad according to their business needs shall give priority to the examination and approval procedures. Article 7 Raw materials, spare parts, samples,