(1) Returned overseas Chinese and their relatives use funds provided by overseas relatives or self-raised funds to set up economic and scientific research entities and intermediary service institutions in this province. Among them, the investment of returned overseas Chinese and their relatives, which belongs to joint venture or cooperation, should account for more than 40% of the total investment;
(2) Newly-established enterprises for resettling returned overseas Chinese and their relatives and their children. Among them, the number of returned overseas Chinese and their children accounts for more than 20% of the employees of this enterprise. Article 3 The overseas Chinese affairs department of the people's government at or above the county level (including autonomous counties, cities not divided into districts and municipal districts, the same below) shall be responsible for providing guidance and services to overseas Chinese-funded enterprises within their respective administrative areas. Industry and commerce, taxation, labor, urban construction and other relevant departments shall perform their service and management duties for overseas Chinese enterprises according to law. Article 4 Overseas Chinese enterprises shall be recognized by the overseas Chinese affairs department of the local people's government at or above the county level or its entrusted institutions.
When an enterprise applies for the accreditation of an overseas Chinese-funded enterprise, it shall submit a written application to the accreditation body and provide the following documents or certificates:
(a) the identity documents of the investors' returned overseas Chinese and their relatives;
(2) A copy of the business license of the enterprise;
(3) Patent certificate or other technical inspection certificate;
(4) capital verification certificate;
(five) the qualification certificate and identity certificate of the legal representative or person in charge of the enterprise;
(six) other relevant documents as prescribed by laws and regulations. Article 5 The overseas Chinese affairs department of the people's government at or above the county level or the agency entrusted by it shall make a decision on whether to confirm or not within 30 days from the date of receiving the written application and relevant certificates and documents. Upon confirmation, a certificate of overseas Chinese-funded enterprise will be issued; Not confirmed, give a reply.
The certificate of overseas Chinese-funded enterprise shall be uniformly printed by the overseas Chinese affairs department of the provincial people's government.
Non-overseas Chinese enterprises are prohibited from carrying out production and business activities in the name of overseas Chinese enterprises. Article 6 The assets, investment income and other lawful rights and interests of overseas Chinese enterprises shall be protected by law.
If the profits from the operation of overseas Chinese enterprises are used to donate social welfare undertakings, the tax authorities shall deduct the donation amount before tax.
No unit or individual may encroach on or damage the legitimate rights and interests of overseas Chinese-funded enterprises, interfere with their autonomy in operation and management, or collect fees, apportion expenses, impose fines or make compulsory donations from overseas Chinese-funded enterprises. Article 7 Overseas Chinese enterprises are encouraged to invest in key national development fields according to the national industrial policies and investment directions. Encourage overseas Chinese-funded enterprises to adopt advanced and applicable technologies.
Encourage returned overseas Chinese and their relatives to invest in shares, cooperative development or joint ventures with intangible assets such as patented technology and proprietary technology legally owned by them.
Intangible assets can be discounted as registered capital after being evaluated according to law. Intangible assets discounted as registered capital shall not exceed 20% of the total registered capital; With high-tech investment, the proportion can reach 30%. Article 8 Overseas Chinese enterprises that use overseas funds to reach more than 25% of the registered capital of the enterprise and have been verified according to law may enjoy preferential treatment for foreign-invested enterprises with reference to national and provincial regulations on foreign-invested enterprises. Article 9 The relevant departments of the people's governments at all levels shall give support to overseas Chinese enterprises. In the establishment, registration and approval of capital construction projects of overseas Chinese enterprises, priority should be given to them within the prescribed time limit; Priority should be given to energy supply and transportation. Tenth overseas Chinese enterprises to build their own production and business premises, approved by the people's governments at or above the county level, can be levied by half of the urban construction supporting fees. Among them, overseas Chinese enterprises that meet the requirements of Article 8 of these regulations and are export-oriented and technologically advanced may, with the approval of the relevant competent departments, reduce or exempt the land use tax; Free of site use fees from the first year to the third year after confirmation. Eleventh confirmed overseas Chinese enterprises enjoy the following tax incentives:
(a) production enterprises that meet the provisions of Article 8 of these Regulations shall be exempted from income tax in the first and second years after confirmation; From the third year to the fifth year, the income tax will be reduced by half, of which the income tax will be reduced by15% for high-tech enterprises established in economic and technological development zones;
(2) Overseas Chinese enterprises established in old revolutionary base areas, poverty-stricken counties and ethnic townships designated by the state and this province shall be exempted from income tax from the first year to the third year after confirmation.
(3) Overseas Chinese enterprises whose main raw materials are waste water, waste gas, waste residue and other wastes shall be exempted from income tax from the first year to the fifth year after being recognized;
(four) overseas Chinese enterprises to carry out technology transfer and carry out related technical consultation, technical service and technical training in the process of technology transfer, and the annual net income is less than 300 thousand yuan, which shall be exempted from income tax from the date of confirmation;
(5) Production enterprises established for the purpose of resettling returned overseas Chinese and their relatives for employment shall be exempted from income tax from the first year to the third year after confirmation;
(6) Newly-established overseas Chinese-funded enterprises with business services shall be exempted from income tax in the first year after being recognized;
(seven) overseas Chinese enterprises to set up agriculture, forestry, animal husbandry, aquaculture and other projects, due to force majeure, it is indeed difficult to pay taxes on special agricultural and forestry products, after the audit by the competent agricultural tax department of the people's government at or above the county level, the tax on special agricultural and forestry products is reduced or exempted.
Preferential policies for overseas Chinese enterprises established in ethnic autonomous areas shall be decided independently by the organs of self-government of ethnic autonomous areas.