In order to seize the historical opportunity of the development of the western region, comprehensively enhance the comprehensive economic strength and competitiveness, and promote rapid economic and social development, this policy is formulated in accordance with laws, regulations and relevant national regulations, and in conjunction with the actual situation of the province. measure. (1) Liberalize the scope of the economy. Except for industries that are expressly prohibited and restricted by national laws and regulations, other industries will be liberalized. The formulation and adjustment of the provincial encouraged industry catalog and restricted industry catalog shall be formulated by the provincial development planning department in conjunction with relevant departments
Golmud Kunlun Economic Development Zone
and submitted to the Provincial People's Government for approval , regularly announced to the public.
1. Encourage all types of enterprises and individuals to invest or participate in the construction of roads, bridges, aviation, communications, water conservancy and other infrastructure, as well as water supply, heating, gas supply, fire protection, environmental protection, garbage treatment, sewage treatment Construction of urban public facilities such as gardens and greening, or obtaining the right to operate infrastructure and urban public facilities through bidding and other methods.
2. Encourage investment in the development of advantageous resources and high-tech industries such as salt lakes, electricity, non-ferrous metals, non-metallic minerals, Chinese and Tibetan medicine, specialty agricultural and livestock products, and tourism.
3. Encourage enterprises to invest in industrialized operations of agriculture and animal husbandry in various forms.
4. Encourage investment in education, science and technology, culture, health and sports.
5. Encourage the non-state-owned economy to fully participate in the development of the service industry, and promote the development of chain operations, franchises, logistics distribution, multimodal transport and other organizational forms and service methods. Develop brokerage agencies and intermediary service agencies. Encourage qualified enterprises or individuals to engage in brokerage agency, intermediary services, electronic information services, etc.
6. Encourage the non-state-owned economy to participate in the shareholding reform of local financial institutions.
7. Encourage the establishment of various forms of corporate loan guarantee companies and venture capital companies. (2) Relaxing the requirements for registered capital limits
1. When a limited liability company is established, shareholders can register if their paid-in capital reaches 10,000 yuan. For the subscription amount in the company's articles of association, shareholders can submit a letter of commitment to the registration authority and inject the subscription amount in installments for a period of three years. If it fails to meet the deadline, the registration authority will determine the company's registered capital based on the actual investment.
2. Non-corporate legal persons shall be registered based on actual capital
(3) Reform the registration system.
1. In accordance with the principle of wide access and strict control, food, medicines, flammable and explosive goods, dangerous goods, etc. are all open to the public.
Golmud Kunlun Economic Development Zone
Production and operation projects with public life and health and major public interests shall implement a work process of industrial and commercial acceptance, copying related reports, parallel approval, and time-limited completion; other general business projects shall implement a commitment registration system, and enterprises can apply for registration first. And make commitments on relevant matters. The registration authority can register in advance and issue a license. If pre-approval items are involved, it should be noted in the business scope that the business is operated with a license.
2. For business items that are not prohibited or restricted by laws and regulations, the operator shall independently determine the business scope. If the business scope changes, the operator shall go through the filing procedures with the registration authority.
3. Relax the restrictions on corporate naming conditions. As long as the enterprise name requirements are met, any application for a provincial name will be approved. For those operating in multiple industries or with a large amount of registered capital and three or more branches, the name does not need to reflect the characteristics of the industry and the words "industrial development" may be included.
4. Newly established enterprises with a registered capital of more than 30 million yuan are allowed to bear the name of the group. (4) Simplify investment project approval procedures.
1. For projects that restrict and control the development of national industrial policies, are related to social security, public health, balanced comprehensive utilization and development of resources, and environmental protection, as well as projects in which the government participates in investment or financing, the total investment is 200 million Projects worth more than RMB 100,000 will be subject to an investment approval system. For investment projects that should be reviewed and approved, if the government has no investment or financing, only the project proposal will be reviewed and approved; for projects that are partially funded or financed by the government, feasibility study reports will be reviewed and approved; for projects that are fully or mostly funded or financed by the government, project proposals will be reviewed and approved. book, feasibility study report and preliminary design.
2. All projects that comply with national industrial policies and industry and regional development plans, use self-owned funds or self-financing funds, and have a total investment of less than 200 million yuan will be subject to a registration system. For registered projects, the investment authorities will only review content involving public interests, industrial policies, environmental protection, comprehensive utilization and development balance of resources, land acquisition, etc.
3. If the state has special regulations on the approval of investment projects, it shall be handled in accordance with the national regulations. (1) Preferential income tax policies
1. For enterprises located in our province and in line with the industries encouraged by the state and our province, their main business income accounted for more than 70% of the company's total income before 2010. Enterprises are levied corporate income tax at a reduced rate of 15%.
2. Newly established productive enterprises (except those explicitly restricted by the state) and commercial circulation enterprises will be established in the Golmud Kunlun Economic Development Zone from the date of production and operation
Starting from the period, corporate income tax will be exempted for 5 years, and after the expiration of the period, corporate income tax will be levied at a reduced rate of 15% for 5 years.
New enterprises in the basic industries of transportation, electric power, water conservancy, postal services, and radio and television will be exempted from corporate income tax for 5 years, and after the expiration of the period, the corporate income tax will be halved for 5 years.
3. New infrastructure, ecological environment construction and high-tech projects (accounted separately) will be exempted from corporate income tax for 8 years from the date of production and operation of the project, and after the expiration of the period, corporate income tax will be halved2 Year.
4. Various expenses incurred by enterprises in researching and developing new technologies and new processes can be included in administrative expenses and deducted in one lump sum before tax. Enterprises whose research and development expenses increase by more than 10% compared with the previous year can deduct 70% of the actual amount from their taxable income.
5. For enterprises engaged in energy, transportation, environmental protection and other infrastructure construction, the maintenance costs and overhaul costs of machinery and equipment incurred during the production and operation process can be deducted once before tax in the year in which they are incurred.
The machines and equipment used in the production and operation process of enterprises that belong to the industrial projects encouraged by the country and our province, and the fixed assets used in the production and operation process of enterprises that comprehensively develop and utilize resources can adopt the accelerated depreciation method. Provide depreciation.
6. Those who invest in new establishments or establish joint ventures or cooperation with rural collective economic organizations in agricultural and animal husbandry industrialization projects such as the production, processing or circulation of agricultural and livestock products will be exempted from corporate income tax from the date of production and operation. 10 years. Recognized leading enterprises in the industrialization of agriculture and animal husbandry, after enjoying relevant preferential policies, can continue to extend the relevant preferential policies with the approval of the provincial government.
7. Mergers and acquisitions of state-owned productive enterprises in the province will be exempted from corporate income tax for 5 years from the date of production and operation, and halved corporate income tax for 3 years after the expiration of the period. Mergers and acquisitions of state-owned non-productive enterprises (excluding entertainment, sauna, massage, and Internet cafes) are exempt from corporate income tax for 3 years from the date of operation, and halved corporate income tax for 3 years after the expiration of the period.
8. Newly established science and technology enterprises will be exempted from corporate income tax for 8 years from the date of certification, and will be levied at half of corporate income tax for 2 years after the expiration of the period. Enterprises with annual net income of less than 500,000 yuan from technology transfer and technical consulting, technical services, and technical training generated during the technology transfer process are temporarily exempt from corporate income tax. For the portion exceeding 500,000 yuan, corporate income tax is halved. .
9. Golmud Kunlun Economic Development Zone
Those who invest in basic education, higher education, and special education with approval are temporarily exempted from corporate income tax.
Those who invest in private hospitals will be exempted from corporate income tax for three years from the date of operation. After the expiration of the period, corporate income tax will be levied at a reduced rate of 15% for five years. Private medical institutions operating in rural and pastoral areas are temporarily exempt from corporate income tax.
10. For newly established independent accounting consulting industries (including technology, legal, auditing, accounting, taxation and other consulting industries), information industry, technical service industry, property management, community service enterprises or business units , from the date of operation, corporate income tax will be exempted for 2 years, and corporate income tax will be halved for 3 years after the expiration of the period.
11. Newly established tourism resource development enterprises will be exempted from corporate income tax for 6 years from the date of operation. After the expiration of the period, corporate income tax will be levied at a reduced rate of 15%.
12. Foreign-invested enterprises and projects located in our province that are in line with the industries encouraged by the country and our province are temporarily exempt from local income tax.
13. The above-mentioned halving of corporate income tax means that after calculating the amount of income tax payable based on the 15% preferential tax rate, the halving will be implemented. (2) Resource tax.
New investors who invest in enterprises that exploit mineral resources (excluding oil and natural gas resource extraction) are temporarily exempt from resource tax for 5 years from the date of production and operation of the enterprise
(3) Occupation of cultivated land Tax.
All land used for highway construction in the province, including national highways, provincial highways, county and township roads, are exempt from farmland occupation tax.
(4) Value-added tax.
Invest in new establishments or establish joint ventures or cooperation with rural collective economic organizations to establish agricultural and animal husbandry industrialization in the production of agricultural and livestock products,
natural environment
processing or circulation, etc. For projects, within 3 years from the date of production and operation, 80% of the local value-added tax actually paid by the enterprise will be retained by the finance department as financial support funds to support enterprise development (5) Agricultural tax and animal husbandry tax.
Enterprises that invest in the industrialization of agriculture and animal husbandry will be exempted from agricultural tax and animal husbandry tax for 5 years starting from the year of benefit.
(6) Other preferential tax policies.
1. Newly established productive enterprises shall be exempted from vehicle and vessel use tax, real estate tax or urban real estate tax, vehicle and vessel use license tax within 5 years from the date of production and operation, and shall be exempted from land use tax during the construction period. .
2. New infrastructure, ecological environment construction and high-tech projects (accounted separately) will be exempted from vehicle and vessel use tax, real estate tax or urban real estate tax, vehicle and vessel use tax for 10 years from the date of project production and operation. License tax and land use tax during the construction period are exempted.
3. Mergers and acquisitions of state-owned productive enterprises in the province will be exempted from vehicle and vessel use tax, real estate tax or urban real estate tax, and vehicle and vessel use license tax for 10 years. (1) Preferential policies for land use.
1. Construction projects shall use state-owned land with compensation in accordance with the law, unless otherwise provided by law. Enterprises should obtain state-owned land use rights for various types of commercial land such as commercial, tourism, entertainment and commercial housing through bidding, auction or listing. State-owned land use rights for other construction lands can be obtained through agreement transfer.
2. If a productive enterprise obtains state-owned land use rights through agreement transfer, it can be exempted from paying 60% of the state-owned land use rights transfer fee; the enterprise can pay 30% of the due part first, and the rest in 5 Pay in installments during the year. Production enterprises that obtain state-owned land use rights through leasing are exempted from paying land rent for 5 years from the date of obtaining the use rights, and after the expiration of the period, the land rent is reduced by half for 5 years.
3. To engage in infrastructure construction or public welfare construction projects, etc., where state-owned allocated land can be used in accordance with national regulations, the land shall be provided in the form of allocation with the approval of the land administrative department.
Inspection work
4. Those who use state-owned barren hills, wasteland and other unused land to engage in afforestation, grass planting and other ecological construction or comprehensive agricultural and animal husbandry development projects, as well as to establish social welfare undertakings, are exempted from Pay a paid use fee for state-owned land; the land use right remains unchanged for 50 years and can be inherited in accordance with the law. After the use period expires, the original user right holder has priority in the transfer; if the investment amount stipulated in the contract is reached or the ecological construction conditions are met, the land use right can be inherited in accordance with the law. Transfer, lease, mortgage.
5. Rural collective land is allowed to use village and town construction land and participate in project development through leasing, pricing and shareholding, etc., under the premise of complying with the overall land use plan and village and town construction plans.
6. Those who occupy vegetable fields during highway construction will be exempted from new vegetable field development funds, forestry logging license fees, forestry construction protection fees, and afforestation funds levied during highway construction.
(2) Preferential policies for mineral resource development.
1. Anyone who explores and exploits mineral resources in this province, in addition to obtaining exploration and mining rights through bidding, auction, etc., can also obtain exploration and mining rights by applying for approval in accordance with the law. The holders of exploration rights and mining rights may transfer the exploration rights and mining rights in accordance with the law by means of sale, price contribution, cooperative exploration or mining, listing, etc., and may also lease or mortgage the exploration rights and mining rights in accordance with relevant regulations.
2. Those who exploit various types of minerals that are in short supply in the country and the province or obtain prospecting rights and mining rights by applying for approval can be reduced or exempted from paying exploration rights usage fees and mining rights usage fees. Exploration rights royalties are exempt from payment in the first exploration year, 50% reduction in the second to third exploration years
project signing
years, and 50% reduction in the fourth to seventh exploration years. The payment can be reduced by 25% for each exploration year. Mining rights royalties are exempted during the mine infrastructure construction period and the first year the mine is put into operation. The payment can be reduced by 50% in the second to third years after the mine is put into operation. The payment can be reduced by 25% in the fourth to seventh years. It is exempted in the year when the mine is closed. pay.
3. Investors who invest in mining mineral resources and meet the following conditions can enjoy the following discounts in mineral resource compensation:
(1) Mining and recycling of mineral resources other than the main mineral types* For ** and associated minerals, the mineral resource compensation fees for *** and associated minerals are exempted for 5 years;
(2) Using advanced technology to mine mineral resources that are difficult to develop and utilize with existing technology in the province, Exemption from mineral resource compensation fees;
(3) Those who use advanced technology that has not yet been used in this province to mine and recover mineral resources, associated minerals, and raw minerals will be exempted from mineral resource compensation for *** and associated minerals.
(4) Those who utilize tailings are exempt from mineral resource compensation fees.
4. If you invest in mining mineral resources, the following expenses are allowed to be included in deferred assets and amortized in installments during the mining stage.
(1) Geological exploration fees used to identify mineral deposits that can be mined;
(2) The price of exploration rights and mining rights paid to obtain mineral rights through transfer. 4. Encourage technological innovation
(1) Encourage technology, management and other production factors to participate in income distribution. Enterprises are encouraged to introduce scientific and technological and business management talents through various forms, and the incentive funds used by enterprises to reward imported talents can be included in the cost.
(2) All types of intellectual property rights, such as patents, trademarks and other scientific research results, can be priced into shares or participate in income distribution. The proportion of shares or participation in income distribution shall be determined by the owner of the intellectual property and the enterprise.
If various types of intellectual property rights are invested as registered capital of an enterprise, they should be evaluated by a qualified intangible assets evaluation agency.
(3) Encourage enterprises to carry out technological innovation. If the investment of various enterprises in the research and development of new technologies, new processes and new products reaches or exceeds 5% of sales revenue, science and technology and other relevant departments will arrange scientific research. Project support should be given priority.
(4) Increase rewards for those who achieve scientific and technological achievements. Among the benefits obtained from the transformation of job-related scientific and technological achievements, enterprises, scientific research institutions, and colleges and universities can withdraw 10% to 20% within 5 years to reward achievement achievers and personnel who have contributed to industrialization. (1) Government affairs disclosure.
1. Before administrative agencies formulate policies and regulations involving economic and trade and make decisions that have significant interests in enterprises, they should solicit opinions from enterprises and hold hearings when necessary. Golmud Kunlun Economic Development Zone
2. All regulations and policies involving economic trade, social management, etc. must be announced to the public one month before implementation. Administrative agencies should establish regulations, policy consultation and review points. Enterprises can inquire and obtain relevant information from relevant departments for free.
3. Administrative actions such as bidding for government-invested or financed engineering construction projects and government procurement projects, construction of public welfare undertakings, and major decisions made by administrative agencies at all levels shall be disclosed to the public.
4. The responsibilities of administrative agencies at all levels, the basis, conditions, procedures, deadlines, standards, responsible persons, supervision telephone numbers, etc. should be made public. (2) Simplify the approval procedures and shorten the approval time limit.
1. For examination and approval matters that are responsible for an administrative agency, window-type services are implemented. If the examination and approval content is single and the submission materials are complete, the administrative agency should handle it immediately; if the content is complex and cannot be processed immediately, it should be handled within 3 days. Reply within working days.
2. Implement one-stop service. Local governments that have the conditions should establish joint certificate processing halls to centrally handle multiple approvals that are responsible for multiple administrative agencies. All approval matters with complete procedures and complete materials should be processed immediately.
3. Establish a parallel approval system. If the approval is handled by multiple administrative agencies, the agency that receives the final approval will accept the application and be responsible for coordinating with other approval agencies to complete all approvals within 15 working days. program.
When the final approval authority coordinates with other approval authorities, if other approval authorities fail to respond within the time limit, it will be deemed to be consent.
4. If laws and regulations have special provisions on the time limit for review and approval, those provisions shall prevail.
5. All administrative fees that newly established enterprises need to pay during the process of approval, approval, registration, and filing will be exempted or exempted. All administrative fees that enterprises need to pay in the course of their operations will be charged at the lowest standards.
(3) Implement a service commitment system.
1. Administrative agencies at all levels should clearly commit to service standards and time limits.
2. Planning, economic and trade, industry and commerce, land resources, construction and other departments should provide full-service services for investing enterprises and key investment projects, proactively track and coordinate relevant departments to solve policies for enterprises in the construction and production and operation processes. Sexual issues and other issues that need to be addressed by the government.
3. If the problem that the enterprise requires the administrative agency to solve falls within the scope of the agency's responsibilities, the administrative agency must handle it in accordance with the law within the prescribed time limit. If the problem does not fall within the scope of the agency's responsibilities, it should actively coordinate with relevant departments to resolve the matter. If it does not comply with laws, regulations and policies, the relevant situation should be explained to the enterprise.
(4) Standardize administrative behavior.
1. Standardize the supervision and inspection of enterprises. Administrative agencies and their staff must have clear provisions in laws, regulations and rules to enter an enterprise for supervision and inspection, otherwise they are not allowed to enter the enterprise for supervision and inspection. Administrative agencies with the power of administrative inspection should formulate inspection plans and conduct inspections in accordance with the plan in accordance with the State Council's "Regulations on Controlling Economic Inspections of Enterprises". Except for special provisions in laws, regulations, and rules or inspections conducted by administrative agencies due to the need to investigate cases, routine inspections will not be arranged for enterprises that pay taxes in accordance with the law, have no records of illegal activities, and have good credit; the same enterprise shall not be subject to repeated supervisory inspections. ; If the higher-level administrative agency has arranged inspections, the lower-level administrative agency shall not make repeated arrangements.
2. Protect corporate property rights.
It is prohibited for administrative agencies to occupy enterprise property for free; it is prohibited to illegally force enterprises to demolish, or to demolish enterprises without compensation; it is prohibited to apportion millions, arbitrary fees, and arbitrary fines to enterprises; Take, hold, ask for or receive corporate property.
All types of administrative fee items and standards for enterprises shall be approved and announced by the provincial government. Charges that have not been approved and announced by the provincial government shall not be levied. Charging units should hold a "Charging License" and must use administrative charging bills uniformly printed (supervised) by the provincial finance department.
Enterprises have the right to refuse any administrative actions that damage the legitimate rights and interests of enterprises, including three types of chaos.
3. Respect the business rights of enterprises. Administrative agencies shall not interfere with the production and operation of enterprises under any pretext or in any form, or infringe on the autonomy of enterprises in operating operations. Except for the pricing catalog determined by the state and province, the prices of other goods and services are liberalized and left to the discretion of enterprises.
4. Encourage fair competition. Administrative agencies are not allowed to restrict competition, they are prohibited from specifying business operations, and they are prohibited from imposing restrictions on projects that are open to business. (1) Governments at all levels and their departments are specifically responsible for the implementation of this policy and measures. Each department should formulate specific methods for implementing relevant policies and measures in accordance with their respective responsibilities. Implement the first-in-command responsibility system, and functional departments that have the authority to implement the relevant provisions of this policy and measures. If they fail to implement this policy and measures, the leadership responsibilities of their main persons in charge shall be held accountable. (2) Administrative agencies at all levels and their staff should conscientiously implement the provisions and requirements of this policy and measures, standardize administrative behaviors, and fulfill service commitments. Anyone who fails to implement or fully implement this policy and measure, fails to honor commitments, or sets up obstacles to prevent the fulfillment of this policy and measure, as well as deliberately creates difficulties or shirks during the implementation process, will be held administratively responsible.
(3) Supervisory agencies at all levels are responsible for supervising and inspecting the implementation of this policy and measures by administrative agencies at all levels, investigating and punishing violations of this policy and measures by administrative agencies and their staff, and holding leaders and others responsible Those who have administrative responsibilities must be given administrative sanctions or dismissed in accordance with the provisions of the "Administrative Staff Responsibility System for Administrative Faults".
(4) Supervisory agencies at all levels shall set up reporting hotlines, mailboxes or stations to accept complaints and reports from enterprises. If the administrative agencies and their staff refuse to implement the relevant preferential policies and fail to fulfill the relevant requirements stipulated in this policy and measure, the enterprise has the right to complain or report to the supervisory agency. The supervisory agency shall accept the case in a timely manner and investigate and deal with it carefully. If it is found to be true, the investigation results shall be reported Announce to the public.