Tianhe south neighborhood
Introduction:
Tianhe South Sub-district Office, Tianhe District, Guangzhou, with a population of 29,058 and an area of 63 square kilometers. It has jurisdiction over 3 neighborhood committees and 18 village committees.
Preferential policies:
1. Foreign-invested productive enterprises with an operating period of more than ten years shall be exempted from income tax for the first two years from the profit-making year, and the income tax shall be halved for the next three years.
2. Newly established foreign-invested high-tech enterprises with an operating period of more than ten years shall be exempted from income tax for the first two years from the profit-making year.
3. Enterprises with foreign investment that have been recognized as high-tech enterprises or enterprises that have reached advanced technical standards will be levied at the preferential tax rate of 15% by half within three years after enjoying the "two exemptions and three reductions"; After the expiration of the "two exemptions and three reductions" policy, the income tax can be halved according to the tax rate stipulated in the tax law within five years (10% or less, 10%).
4. Foreign investors of foreign-invested enterprises directly reinvest the profits obtained from the enterprise to increase the registered capital, or start an enterprise as capital investment, and the operating period is not less than five years, and 40% of the reinvested income tax can be refunded; Re-investment in the establishment or expansion of high-tech enterprises, projects and products, with an operating period of not less than five years, can be refunded to the enterprise income tax paid by the tax authorities after examination and approval.
5. When a foreign investor remits enterprise profits abroad, it shall be exempted from income tax on the remitted amount.
6. After the expiration of the income tax reduction or exemption for export enterprises in accordance with state regulations, if the output value of export products of enterprises in that year reaches more than 70% of the output value of enterprises in that year, the enterprise income tax will be levied by half (10% or less, according to 10%).
7. The annual loss of an investment enterprise can be made up with the profit of the next tax year year by year, but the longest period shall not exceed five years.
8, the production of high-tech products of national or provincial planned projects, from the date of the first sale, national new products within three years, provincial new products within two years, approved by the district tax authorities, and approved by the finance department at the same level, shall enjoy the preferential treatment of border collection and return of income tax payable; Approved by the finance department at the same level, 25% of the local value-added tax will be returned to the enterprise in full.
9. If it is recognized as a high-tech enterprise, the local retained portion of value-added tax can be added according to 1997, and it will be returned to the enterprise at a rate of 50% within three years from 1998; Newly recognized high-tech enterprises will return 50% of the local retained value-added tax paid to the enterprises within three years from the year of recognition.
10. For newly established productive foreign-invested enterprises, the financial share of value-added tax and business tax paid by them shall be fully refunded within three years from the date of product sales: 50% in the first year, 30% in the second year and 20% in the third year.
1 1, high-tech enterprises and enterprises producing high-tech products, the technology development expenses required for research and development of new products, new technologies and new processes are not limited in proportion, and are included in the cost according to the actual amount. The above-mentioned enterprises should increase their investment in research and development of new products, technologies and processes year by year. If the annual increase exceeds 10%, the taxable income can be deducted by 50% of the actual amount.
12. The income obtained by the recognized high-tech enterprises from the paid transfer of ownership or use right of patented technology and non-patented technology shall be exempted from business tax; The annual net income 1 10,000 yuan or less shall be exempted from income tax.
13. Enterprises that have been approved to enter the project cultivation center of the Science and Technology Park will be fully returned to the enterprises and the project cultivation center for the local retained part of the tax paid.
14. Foreign-funded enterprises investing in Gaotang Industrial Zone of Science and Technology Park can be exempted from administrative fees such as supporting fees for educational facilities, planning and construction fees, land acquisition management fees, and green construction deposits charged by Tianhe District; Investment in building factories can be exempted from the cost of civil air defense projects, and investment in urban capacity increase fees can be given preferential treatment according to the actual situation of enterprises.
15. For newly established enterprises engaged in the development and production of high-tech products, the Science Park Project Cultivation Center can provide a certain area of development and production site rent for 1-3 years. After the success of the project, the shares will be rented; Invest in the construction of other projects except commercial housing, and give support and preferential treatment within the scope of civil air defense policies and regulations; If the migrant workers fail, they will not collect the rent.
16. Foreign-invested projects are high-tech products, and the proportion of domestic sales can be unlimited, allowing the establishment of Sino-foreign joint ventures and cooperative enterprises by means of technology shares.
17. It can assist merchants to apply for customs approval to set up bonded exhibition centers, bonded warehouses and bonded factories in the Science Park.
18. Those who meet the requirements for introducing talents can give priority to Guangzhou hukou, and are exempt from the city's population capacity increase fee.