First, from the profit-making year, the enterprise income tax will be exempted in the first two years, and it will be halved in the third to fifth years. After paying taxes, it is a part of local income, and the financial resources may be returned in whole or in part by the financial department.
2. For large-scale projects, high-tech projects and projects in Ningbo Economic and Technological Development Zone, Bonded Zone, Daxie Development Zone, Yongjiang New District and provincial development zones with a total investment of more than US$ 6,543,800,000, 50% of the local income tax from the sixth year to 654.38+00 can be refunded according to the financial situation of the local government.
Three, for foreign-invested enterprises to increase capital and share new expansion projects, you can enjoy the relevant policies in the first and second paragraphs.
4. For key projects that are allowed to import production technologies and equipment for their own use, customs duties and import value-added tax shall be paid according to the provisions of national policies, and with the approval of the people's governments at or above the county level, the local retained part of the value-added tax paid within five years after the enterprise is put into production shall be returned year by year.
Five, approved by the tax authorities, allowing its fixed assets to accelerate depreciation. Article 2 The following preferential policies can be enjoyed by grafting and transforming old enterprises with foreign capital:
1. If Chinese investors invest in real estate, they will be exempted from the adjustment fund when handling the transfer of real estate; The fee for property right transfer procedures is not higher than 2000 yuan.
2. Resettlement and return of surplus staff and workers of old enterprises For enterprises with heavy burden of Chinese equity loans, with the approval of the people's governments at or above the county level, projects utilizing foreign capital will be returned within three years from the date when the projects are officially started, which will be used for resettlement of surplus staff and workers of old enterprises and return of Chinese equity loans. Article 3 Foreign-invested enterprise projects can enjoy the following preferential policies:
First, foreign investment in the development of agriculture and foreign exchange earning agriculture (including agriculture, forestry, animal husbandry, fishery and its processing industry), with the operation period exceeding 15 years, will be fully returned within 3 years after the agricultural tax and agricultural and forestry specialty tax are levied with the approval of the people's government at or above the county level. From the profit-making year, the enterprise income tax shall be exempted in the first two years and halved in the third to fifth years. The part of local income after tax payment shall be returned by the financial department upon the application of the enterprise and the approval of the people's government at or above the county level. The local income of enterprise income tax paid from the sixth year to the 10 year shall be returned to 50% upon the application of the enterprise and the approval of the people's government at or above the county level. After the expiration of the above-mentioned treatment, 30% of the local income that has paid enterprise income tax will be returned within the next five years upon the application of the enterprise and the approval of the people's government at or above the county level.
Second, the use of barren hills, slopes, wasteland, waste water and other water and soil resources to engage in agricultural investment and development of various foreign-invested projects, agricultural taxes, agricultural and forestry specialty taxes from the income-generating year, with the approval of the people's governments at or above the county level, the first five years will be fully refunded, and the next five years will be refunded by 50%. Article 4 Foreign investors investing in infrastructure projects such as airports, ports, docks, highways, electric power, energy, water conservancy and environmental protection can enjoy the following preferential policies:
1. With the approval of the tax authorities, corporate income tax will be levied at a reduced rate of 15%. If the operating period is above 15, after approval, the local income that has paid enterprise income tax will be fully returned in the first five years from the profit-making year, and 50% will be returned in the sixth year to 10.
Two, for foreign investment in the construction and operation of transportation projects, land use rights along the line can be given priority to the relevant foreign investors under the same conditions.
Three, it is allowed to transfer the land use right and management right or equity of the completed toll transportation infrastructure and related projects to foreign investors according to law. Article 5 Foreign investors are encouraged to invest in high-tech industries.
Foreign-invested enterprises recognized as high-tech enterprises can enjoy the relevant policies in Article 1 of these Provisions if their operating period exceeds 10 years. At the same time, from the tax year that belongs to the date of recognition, after approval, the local income that the enterprise income tax exceeds 15% will be collected first, and then returned.
Second, high-tech products developed by foreign capital can be returned to high-tech product production enterprises in a certain proportion with the approval of the people's governments at or above the county level within two years from the date of identification. Article 6. Gradually open the tertiary industry to foreign investment.
1. Encourage foreign investment in scientific research, education, intermediary services and development-oriented tourism facilities. After such projects are completed and put into operation, the local income tax collected within three years will be refunded from the profit-making year.
Two, approved in our city to gradually carry out commercial wholesale, retail, finance, insurance, tourism and foreign trade joint venture and cooperation pilot.
Three, foreign investment in Ningbo to develop large-scale tourist attractions projects, can enjoy the relevant policies stipulated in Article 1. Article 7 Foreign-invested enterprises are encouraged to increase capital and share. If a foreign investor of a foreign-invested enterprise reinvests directly in the enterprise with the profits obtained by the enterprise to increase its registered capital, or starts other foreign-invested enterprises with an operating period of not less than five years as capital investment, in addition to returning 40% of the enterprise income tax paid for the reinvested part according to state regulations, the local finance will return 30% of the local income. With the approval of the local tax authorities, the enterprise income tax paid for the reinvested part can be fully returned to the export enterprises or advanced technology enterprises that directly reinvest or expand their products.