Except for products restricted by the state, the export products produced by sole proprietorship, joint venture and cooperative enterprises may apply for exemption from consolidated industrial and commercial tax. If it is difficult for domestic products or taxable export products to pay taxes at the initial stage, they may apply to the local tax authorities for relief.
The tax payable by foreign companies, enterprises and other economic organizations that have not established institutions in China to provide know-how to this province (including relevant drawings and data fees, technical service fees and personnel training fees) may be reduced or exempted with the approval of the local tax authorities and reported to the relevant state departments. Four, sole proprietorship, joint venture, cooperative enterprises need land, according to the actual needs of priority. The land use fee is one to one hundred yuan per square meter per year. Enterprises engaged in development and investing in coal chemical products processing in economically underdeveloped remote mountainous areas can also be given special concessions ranging from one yuan to fifty yuan per square meter, and land use fees can be exempted for projects with particularly advanced technology and non-profit-making projects. Five, the use of foreign capital projects to implement six priorities. Namely: coal, electricity, water, gas, oil and other energy supply priority; Domestic raw material supply is preferred; Transport priority; Installation and use of communication equipment is preferred; Domestic foreign exchange and RMB loans are preferred; Infrastructure and technical measures, project arrangement and construction are preferred. Six, sole proprietorship, joint venture, cooperative enterprises need to buy raw materials, fuel and power in this province, according to the market price of this province, to pay in RMB. If the payment is made in foreign exchange, the price will be 5% to 10%. If foreign businessmen use their profits (foreign exchange) to buy self-operated export commodities in this province or ship them to China for sale, the price will be preferential 1% to 10%. Seven, the export products of sole proprietorship, joint venture and cooperative enterprises, such as the domestic market is in urgent need or need to import, are allowed to be sold in the domestic market according to a certain proportion, and can be settled in foreign exchange with reference to the international market price. The relevant departments of the provincial people's government have determined that this product is urgently needed in the provincial market and decided to sell it in the provincial market. Those who can't balance foreign exchange can apply for local foreign exchange quota subsidies in this province. With the approval of the provincial people's government, some low-profit export products can enjoy domestic port freight subsidies. 8. When applying for RMB or foreign exchange loans from Bank of China Taiyuan Branch, a wholly-owned enterprise, joint venture or cooperative enterprise may give preferential treatment in terms of amount, interest rate, repayment period and repayment method within the scope of the loan policy stipulated by the state. If a businessman borrows money from a foreign bank to invest in this province, Taiyuan Branch of Bank of China may provide guarantee as appropriate. Nine, protect the technical patents, technical secrets and proprietary technologies provided by customers, and respect their reasonable restrictions and control in use. Without the consent of the other party, neither party to the joint venture or cooperation may transfer the technical secrets to a third party. Ten, if the profits are used for reinvestment, new joint ventures and cooperative enterprises will be established in this province, and the new investment will enjoy the preferential treatment of these provisions. In addition, for the reinvested part, if the joint venture term is more than five years, in addition to the tax refund in accordance with state regulations, a certain tax refund will be given. Joint ventures and cooperative enterprises that use their profits to set up new products for export in this province need to import machinery, equipment, spare parts and other materials, and when foreign exchange is insufficient, they may, upon application, give certain local foreign exchange quota subsidies as appropriate. Eleven, wholly foreign-owned, joint ventures, cooperative enterprises need engineering and technical personnel, accounting personnel, open recruitment, examination and employment by enterprises. Twelve, to help the province to carry out technical research, technical guidance and management guidance, invite foreign professionals to apply, give preferential treatment, living expenses shall be borne by the recipient unit. The resulting new profits shall be shared by the donor (or company) and the recipient unit according to the contract, or given a one-time reward. Reward foreign people from all walks of life who provide valuable economic and technical consulting or consulting services for our province and have achieved remarkable economic benefits through adoption. 13. In order to speed up the process of utilizing foreign capital and introducing technology, the People's Government of Shanxi Province has organized a specialized agency for international economic and technological cooperation, which is responsible for the overall coordination of the province's foreign economic and technological cooperation, simplifying the project examination and approval procedures and facilitating the entry and exit of merchants.