I. Preferential tax policies for equity investment enterprises
From 20 111October1to 20201February 3 1, the encouraged industrial enterprises located in the western region will be reduced by 15%. Corporate equity investment enterprises that conform to the western development policy will be subject to income tax at a reduced rate of 15%, and the local share of the autonomous region will be halved; Those who do not enjoy the policy of developing the western region will be exempted from 70% of the local share of enterprise income tax in the autonomous region. If the partners of a partnership equity investment enterprise are natural persons, the investment income of the partners shall be subject to a tax policy of 20%, and the autonomous region shall reward them according to their 50% contribution to local finance. Equity investment income and equity transfer income obtained by equity investment enterprises, as well as equity transfer by partners, are not subject to business tax according to law.
Legal basis: The Interim Measures of Xinjiang Uygur Autonomous Region for Promoting the Development of Equity-invested Enterprises (New Deal Office [2065 438] 18) is a policy for the development of the western region.
Two. Preferential tax policies for export production enterprises
20 1 1 By 2020, newly established enterprises will account for more than 50% of the total sales (including 50%, the same below), and export production enterprises with existing enterprises accounting for more than 70% of the total sales (including 70%, the same below) will be exempted from the local sharing of enterprise income tax, but the enjoyment time will not exceed 5 years.
I. The local sharing part exempted from enterprise income tax
2. Personal use is exempt from property tax.
Three, exempt from self-use land, urban land use tax
Four, the newly established export production enterprises in the difficult areas of the autonomous region, which belong to the scope of encouraged industries in the autonomous region, enjoy the enterprise income tax policy of "two exemptions and three reductions", and at the same time, the export production enterprises whose exports account for more than 50% of the total sales are exempted from local share during the halving period.
5. For export production enterprises that belong to the Catalogue of Industries Encouraged by the Great Development of Western China and enjoy preferential tax policies for high-tech enterprises, for export production enterprises whose newly established enterprises account for more than 50% of the total sales and existing enterprises account for more than 70% of the total sales, the local share of enterprise income tax shall be exempted on the basis of enjoying the preferential tax rate of enterprise income tax.
Legal basis: Notice of the People's Government of Autonomous Region on Promoting the Development of Tax Policies for Export Production Enterprises in Our Region (new [201]17)
Three. Preferential tax policies for small and medium-sized enterprises
1.20 10 By 2020, the newly established encouraged small and medium-sized enterprises in difficult areas and national parks in Xinjiang will be given the preferential treatment of "two exemptions and three reductions" in enterprise income tax from the tax year of the first production and operation income. The newly established encouraged small and medium-sized enterprises in the recipient areas can enjoy the preferential treatment of "two exemptions and three reductions" in the local division of enterprise income tax in the autonomous region. For the newly established encouraging small and medium-sized enterprises in southern Xinjiang, they will enjoy the preferential policy of halving the local corporate income tax for five years.
Two, small and medium-sized enterprises to invest in projects encouraged by the state, in addition to the goods listed in the Catalogue of Imported Commodities Not Duty Free for Domestic Investment Projects, the equipment they need to import for their own use and the technology and accessories and spare parts imported with the equipment according to the contract are exempted from import duties.
Three, the implementation of preferential employment policies for college students, for Xinjiang graduates who start their own businesses or work in small enterprises, the implementation of preferential employment policies for laid-off workers. Fourth, microfinance companies, financing guarantee companies, re-guarantee companies, equity trust centers, small and medium-sized venture capital companies, equity investment companies and equity investment management companies enjoy the preferential policy of "two exemptions and three reductions" in corporate income tax from the tax year when the first income from production and operation is obtained.
Legal basis: Implementation Opinions of the Finance Department of the Autonomous Region on Promoting the Development of Small and Medium-sized Enterprises (No.92 [2065438+00])
Four. Preferential tax policies for foreign-invested enterprises
The income from technology transfer of foreign-invested enterprises in our region is exempt from business tax, and the technical income related to technology transfer, technical training, technical service and technical consultation is exempt from enterprise income tax.
Those who invest in returning farmland to forests and grasslands to protect the ecological environment will be exempted from agricultural special tax within 20 years.
Domestic-funded enterprises invest in agricultural industrialization, and leading enterprises process and sell agricultural products stipulated by the state. The VAT rate is calculated at 13%, and the excess is subsidized by finance; Sales of self-produced agricultural products and primary processed products of self-produced agricultural products within the territory of the autonomous region are exempt from value-added tax. Animal husbandry projects shall be exempted from animal husbandry tax and grassland use fee within five years from the benefit year. Foreign-invested enterprises engaged in agricultural production shall be exempted from agricultural tax for five years.
When a foreign-invested enterprise exports its products, after the expiration of the prescribed enterprise income tax reduction period, if the export output value of the products in that year reaches more than 50% of the output value of the products in that year, the enterprise income tax may be levied at half the tax rate stipulated in the tax law; Product export enterprises that have been taxed at a reduced rate of 15% shall be taxed at a reduced rate of 10%.
Foreign-invested enterprises investing in ecological environment construction, science and technology education and tourism will be exempted from urban real estate tax within ten years.
The self-occupied real estate of foreign-invested enterprises shall be exempted from urban real estate tax for five years from the month of production and operation, and the urban real estate tax shall be halved from the sixth year to the tenth year. Foreign-invested enterprises engaged in real estate development and operation shall suspend the collection of land value-added tax for five years before the development and operation period from the month of completion and production.
For key industries encouraged by foreign investment, if the actual investment is more than US$ 5 million, you can enjoy a financial subsidy that does not exceed the value-added tax 10% paid by the enterprise within five years from the date of production and operation.
Foreign-invested enterprises shall be exempted from vehicle and vessel license tax and slaughter tax for ten years from the month when they receive the industrial and commercial business license.
Legal basis: Implementation Opinions of Xinjiang Uygur Autonomous Region on Relevant Issues Concerning Preferential Tax Policies for Western Development (Xin Fa Zheng [2002] No.29)
Verb (abbreviation of verb) Preferential tax policy for highway construction land
Except for national highways and provincial highways in the region, land for highway construction that meets the grade requirements can be exempted from farmland occupation tax. Whether the land for highway construction other than national highway, provincial highway and grade highway is exempted from farmland occupation tax shall be applied by the relevant departments to the finance department at the same level, which shall be uniformly audited by the finance department of the autonomous region and reported to the people's government of the autonomous region for decision. The specific scope of construction land exempt from farmland occupation tax is limited to the farmland occupied by highway lines and ditches on both sides of highway lines, and the farmland occupied by freight yards, road maintenance classes, checkpoints, construction teams and car washes along highways is not exempt from tax.
Legal basis: Implementation Opinions of Xinjiang Uygur Autonomous Region on Relevant Issues Concerning Preferential Tax Policies for Western Development (Xin Fa Zheng [2002] No.29)
Preferential policies in special fields:
Kashgar, Horgos
Specific content: From 20 10 to 2020, enterprises newly established in the Economic Development Zone that fall within the scope of the Catalogue of Industries Encouraged to Develop will be exempted from enterprise income tax for five years from the tax year when the first income from production and operation is obtained. The specific catalogue shall be studied and formulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China in conjunction with relevant departments. For qualified enterprises such as agricultural and sideline products processing and transformation and labor-intensive industries, special price policy support will be given in terms of electricity consumption and transportation. Specific measures shall be studied and formulated by the Development and Reform Commission in conjunction with relevant departments.
Legal basis: Several Opinions of the State Council on Supporting the Construction of Kashgar Khorgos Economic Development Zone (Guo Fa [201] No.33) and Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Preferential Policies for Enterprise Income Tax in Two Special Economic Zones in Kashgar, Xinjiang (Cai Shui [20 1 1] 65438).
Kashgar
Specific contents: the company-based equity investment enterprise meets the requirements of venture capital enterprises, and the applicable documents (Cai Shui [201]112No.); Those who do not meet the requirements, but more than 70% of the company's equity is held by natural persons who promise to pay taxes in the park, enjoy the preferential policy of "two exemptions and three reductions" in corporate income tax; If the above two conditions are not met, the income tax rate of 15% shall apply, and the local share shall be halved. Shareholders who pay taxes in the park will be rewarded according to 50% of the local retained part of the actual tax payment. The business tax or value-added tax paid by the partnership equity investment enterprise shall be rewarded according to 50% of the local retained part of the actual tax paid; Personal income tax shall be levied at a reduced rate of 20% on the investment income of natural person partners. After paying taxes, shareholders will be rewarded according to 50% of the local retained portion.
Legal basis: Notice on Printing and Distributing (Ka Jing Fa [2065438+04] No.4).
Difficult areas in Xinjiang
Specific content: 1. From 20 10 1 10 to 20201231February, the newly established enterprises in difficult areas of Xinjiang belong to the Catalogue of Preferential Enterprise Income Tax in Difficult Areas of Xinjiang (hereinafter referred to as the Catalogue) and obtained the first batch of production and operation.
The difficult areas in Xinjiang include three prefectures in southern Xinjiang, key counties for poverty alleviation and development, and border counties and cities.
Enterprises within the scope of the catalogue refer to enterprises whose main business is industrial projects specified in the catalogue, and whose main business income accounts for more than 70% of the total income of the enterprise.
The first income from production and operation refers to the first income obtained after the key encouraged industrial projects in difficult areas of Xinjiang are completed and put into operation.
In accordance with the provisions of this circular, enterprises enjoying the policy of regular reduction and exemption of enterprise income tax will be subject to enterprise income tax reduction by half during the period of halving the tax payable calculated at the statutory rate of 25% of enterprise income tax.
Legal basis: Notice on Preferential Policies for Newly Established Enterprises in Difficult Areas of Xinjiang (Cai Shui [2011] No.53) and Notice of Xinjiang Uygur Autonomous Region Finance Department, Autonomous Region Development and Reform Commission, Autonomous Region Economic and Information Technology Commission, Autonomous Region State Taxation Bureau and Autonomous Region Local Taxation Bureau on Relevant Issues Concerning the Implementation of Preferential Policies for Newly Established Enterprises in Difficult Areas of Xinjiang.