Investment in Xiamen Torch High-tech Zone can enjoy various preferential policies of the National High-tech Zone and Xiamen Special Economic Zone, and major projects that meet the industrial orientation can enjoy the special support policy of "one case, one discussion".
(A) support policies for high-tech enterprises
The recognized high-tech enterprises shall be subject to enterprise income tax at a reduced rate of 15%; If the registration is completed after June 5438+1 October1in 2008, the enterprise income tax will be exempted from the first year to the second year, and the enterprise income tax will be halved at the statutory tax rate of 25% from the third year to the fifth year.
(B) Incubation policy of science and technology enterprises
Eligible overseas students' enterprises (including Taiwan Province scholars' enterprises settled in the East Incubator Park) can get 654.38+10,000 yuan of free venture capital.
(3) Policies to encourage technological research and innovation
1, the municipal enterprise technology center and engineering technology research center confirmed to be established, and the municipal level grants 750,000 yuan for science and technology; State-level enterprise technology center and engineering technology research center, urban two-level science and technology funds of 4.5 million yuan; Municipal and State Key Laboratory, urban two levels were given * * * 450,000 yuan, 3 million yuan of funding.
2. Enterprises undertaking major national science and technology projects, key national science and technology plan projects, major national technical equipment research and development projects and major imported technology digestion, absorption and re-innovation projects shall be exempted from import duties and import value-added tax on key equipment, raw materials and spare parts that cannot be produced in China.
3. The enterprise can deduct the taxable income in the current year according to 150% of the actual technology development expenses in the current year. If the actual technical development expenses incurred in that year are insufficient for deduction, they can be carried forward for deduction within 5 years in accordance with the provisions of the tax law. If the employee education funds extracted by the enterprise are less than 2.5% of the total taxable wages, they can be deducted before the enterprise income tax.
4, enterprises used for research and development of instruments and equipment, the unit value of less than 300 thousand yuan, can be spread into the management fee once or in several times; If the unit value is more than 300,000 yuan, the policy of appropriately shortening the depreciation period of fixed assets or accelerating depreciation can be adopted.
(d) Policies to encourage technological transformation and transformation
The total annual net income from technology transfer of enterprises and institutions, as well as from technical consultation, technical service and technical training related to technology transfer, is less than 5 million yuan; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
(V) Talent introduction policy
Overseas students and imported talents, in addition to enjoying relevant policies, enjoy the living treatment of residents in this city in terms of buying houses and enrolling their children; Overseas students who have acquired foreign nationality and have applied for the Xiamen Certificate for Introducing Overseas Experts and their families can apply for a residence permit for foreigners valid for 1-5 years and multiple-entry visas for the same period.
(vi) Intellectual property protection policy
1, was recognized as a municipal intellectual property demonstration enterprise, and Xiamen gave 200,000 yuan in funding; It was recognized as a national-level intellectual property demonstration enterprise, and Xiamen City gave 400,000 yuan in funding.
2, in addition to enjoy the municipal government patent grants, authorized domestic utility model patents, high-tech zones each funded 2000 yuan; Domestic and international invention patents are authorized to fund 30,000 yuan and 40,000 yuan respectively.
(7) Technical and financial policies
1, policies to encourage enterprises to restructure and go public
(1) High-tech Zone grants 300,000 yuan to enterprises that have completed the restructuring and entered the listing or listing counseling period, as well as enterprises that have submitted listing applications to the China Securities Regulatory Commission and formally accepted them; Those who enter the share quotation transfer system will be given a subsidy of 600,000 yuan at the urban level.
(2) After the enterprise applied to the China Securities Regulatory Commission for IPO listing and obtained the acceptance notice of the application for administrative license from the China Securities Regulatory Commission, the urban two-level allocation was 6.5438+0.3 million yuan; After the official listing in China, the high-tech zone will give another 500 thousand yuan in funding.
(3) Enterprises registered in the High-tech Zone, as the main body, obtained a letter of no objection from the China Securities Regulatory Commission, officially listed overseas, and granted a subsidy of 6.5438+0.5 million yuan; Enterprises that move industrial and commercial registration and tax registration into high-tech zones after "buying shells" in different places will be given a subsidy of 6,543,800 yuan.
2, encourage enterprises to "New Third Board" listing policy.
(1) According to the different stages of listing of unlisted companies in the agency share transfer system, financial subsidies are given. The specific subsidy standards refer to the policy of restructuring and listing of enterprises in high-tech zones.
(2) For enterprises listed in the agency share transfer system, within 2 years from the listing year, according to their actual contribution to the financial development of high-tech zones, compared with the previous year, the project funds of up to 500,000 yuan will be given to support the development of enterprises.
X other policies
1. For the software and information service enterprises whose annual output value exceeds 500 million yuan for three consecutive years, the local retained tax will be fully refunded compared with the previous year.
2. Encourage software and information service enterprises to declare "key software enterprises within the national planning layout" and strive for "Top National Software Enterprises 100", and give Xiamen a one-time award of 500,000 yuan to the selected enterprises.