2. The land in the Development Zone is provided to investors at a preferential interest rate of 50% of the benchmark land price, and the land use fee, land management fee, land registration fee and land mortgage registration fee are exempted, and the land evaluation fee is charged at half.
3. If it is difficult to pay the land use right transfer fee in one lump sum, it can be paid in installments according to the actual situation of investors. The down payment ratio shall not be less than 50% of the total land transfer fee, and the balance shall be paid within three years.
4. During the land use period, after completing more than 20% of the total investment, you can enjoy the right to mortgage and transfer land rights. After the expiration of the term of use, land users have the priority to renew the lease under the same conditions.
5. Enterprises investing in high-tech industries will be given a discount of 10% on the basis of 50% of the benchmark land price.
6. For wholly foreign-owned enterprises (including investors from Hong Kong, Macao and Taiwan, the same below), the transfer price of land use rights shall be charged according to the benchmark land price cost. 7. All kinds of enterprises in the Development Zone shall collect enterprise income tax at the rate of 10%.
8. Enterprises with high-tech industries and high-tech products recognized by the state and the autonomous region shall be exempted from enterprise income tax 10 and 8 years respectively from the date of operation, and shall be levied by half within 5 years after the expiration.
9. Enterprises engaged in pharmaceutical production and operation shall be exempted from enterprise income tax for 6 years from the date of production and operation.
10. Enterprises engaged in tourism-related industries shall be exempted from enterprise income tax for 7 years from the date of production and operation.
1 1. Enterprises investing in real estate development and construction shall be exempted from enterprise income tax for 3 years from the date of operation.
12. Independent accounting enterprises or business units engaged in intermediary services and technical services such as information consultation, accounting, law, asset appraisal, etc. shall be exempted from enterprise income tax for 2 years from the date of opening.
13, domestic enterprises (excluding high-tech enterprises):
The newly established industrial enterprises in the Development Zone shall be exempted from enterprise income tax for the first two years from the profit-making year, and the enterprise income tax shall be halved for the next three years.
Enterprises registered in the Development Zone, operating in different places, or enterprises whose business premises move into the Development Zone shall be subject to enterprise income tax reduction by half within five years from the date of operation.
14. Starting from the profit-making year, foreign-capital enterprises shall be exempted from enterprise income tax for the first three years, and be levied at a half rate for the next three years.
15. From the profit-making year, the enterprise income tax will be exempted for the first five years, and the enterprise income tax will be halved for the next five years.
16. if a foreign-funded enterprise has annual losses, it can make up for them with the income of the next year. If the income in the next year is insufficient, it can be made up year by year, but the longest period shall not exceed 5 years.
17. Enterprises in the development zone reinvest their profits to increase their registered capital or set up other enterprises in the development zone. If the operation period is not less than 3 years, the enterprise income tax paid for the increased investment shall be returned from the date of application for approval of production and operation. For the decision-makers of this enterprise, personal income tax is levied according to 50% of personal income.
19. Enterprises that pay a certain amount of turnover tax (value-added tax and business tax) in the Development Zone can enjoy policy support. The specific proportion is: 500,000 yuan to 6,543.8+0,000 yuan (including 6,543.8+0,000 yuan), and the support ratio is 6,543.8+0.5%; 1 10,000 yuan to 3 million yuan (including 3 million yuan), and the support ratio is 20%; 3 million yuan to 5 million yuan (including 5 million yuan), the support rate is 25%; 5 million yuan to 7 million yuan (including 7 million yuan), the support rate is 30%; More than 7 million yuan, the support rate is 35%.
20. Enterprises can enjoy policy support when paying income tax in the Development Zone. The specific proportion is: 6,543.8+0,000 yuan (including 6,543.8+0,000 yuan), and the support ratio is 30%; 1 10,000 yuan to 2 million yuan (including 2 million yuan), and the support ratio is 35%; 2 million yuan to 4 million yuan (including 4 million yuan), the support rate is 40%; More than 4 million yuan, the support rate is 45%. (This article does not apply to enterprises enjoying other income tax relief. )
2 1. Except for the production cost, the Development Zone will be exempted from all kinds of administrative fees within 10 years (except those expressly stipulated by the state). 22. Investment enterprises enjoy the special preferential policy that the average interest rate of loans granted by the central government to Tibet is 2.472 percentage points lower than the national commercial interest rate.
23. Foreign investors are allowed to apply for RMB loans from designated foreign exchange banks in the Development Zone by means of foreign exchange mortgage.
24. An investment enterprise may apply for a loan from a financial institution in Tibet if its own capital reaches more than 20%.
25, where a one-time investment of more than 6.5438+million yuan of enterprises, or registered in the development zone, the registered capital of more than 30 million yuan of enterprises, the development zone to give their loan interest subsidies.
26. Investors with the right to operate border trade are allowed to settle in convertible currency or RMB in border trade, and foreign exchange settlement accounts are allowed to be opened in designated foreign exchange banks in the region. 27. Enterprises operating in the Development Zone can get the qualification of import and export of small-scale border trade first; Production-oriented and technology-based enterprises can get the qualification of self-operated import and export business first.
28. Machinery and equipment, building materials and office supplies imported by development zone enterprises for infrastructure construction and personal use are exempted from import duties and import link taxes.
29. The raw and auxiliary materials, spare parts, components and packaging materials actually consumed by enterprises in the Development Zone for the production of export products, as well as machinery, equipment and production vehicles imported by foreign investors within the total investment for the performance of export contracts, shall be managed by the customs as bonded goods and exempted from import duties and import link taxes. 30. When an enterprise is established, except for pre-approval procedures in accordance with the provisions of laws, regulations and rules, any other pre-approval provisions shall not be used as pre-conditions for enterprise registration.
3 1. Foreign enterprises move into the development zone for registration, or set up branches in the development zone, and the administrative departments of industry and commerce, taxation or special industries only charge registration fees. Where the transfer involves increasing the registered capital, the capital verification shall be made for the increased part. Enterprises with clear property rights may be exempted from the asset appraisal certificate.
32. industrial and commercial registration registration fee. The registered capital of an enterprise is less than 65.438+million yuan, and it is levied at 0.5‰; the registered capital of an enterprise is more than 65.438+million yuan, and the industrial and commercial registration fee is not charged for the part exceeding 65.438+billion yuan.
33. If the enterprise is registered as a limited liability company, the registered capital shall be reduced: 300,000 yuan for the company mainly engaged in production and operation, commodity wholesale and comprehensive advertising; Companies focusing on commodity retail are 654.38+10,000 yuan; Companies focusing on scientific and technological development, consulting and service are 80,000 yuan. And the registered capital can be put in place by stages within 2 years, in which: if the registered capital is less than 6,543,800 yuan, the initial registered capital must be above 30%; If the registered capital exceeds 6,543,800 yuan, the registered capital invested for the first time must reach more than 50%.
34. The amount of investment in industrial property rights and non-patented technology may exceed the limit of 20% of the company's registered capital, but shall not exceed 35% of the company's registered capital; There is no limit to the amount of capital contribution at high-tech prices.
35. When applying for registration, the registered capital of the group company named "Lhasa" can be reduced to150,000 yuan, the number of subsidiaries can be reduced to 3, and the registered capital of the group company can be reduced to 30 million yuan.
36. An unincorporated enterprise does not need to submit a capital verification report when applying for registration. After the registered capital of a foreign-capital enterprise is in place, the annual audit report of the accounting year will no longer be submitted during the annual inspection.
Other policies of intransitive verbs
37. Investors who invest in the Development Zone and form fixed assets of more than 654.38+10,000 yuan shall go through the settlement procedures in the following ways: if they, their spouses and children are non-agricultural permanent residents, they shall go through the settlement procedures in the Development Zone according to their own wishes. If I, my spouse or children are from agricultural registered permanent residence, my, my spouse or children's blue-printed account in Xizang Autonomous Region will be converted into non-agricultural permanent account after working or living in Tibet for 3 years.
38. Enterprises with a one-time investment of more than 6,543,800 yuan, or enterprises registered in the Development Zone with a registered capital of more than 30 million yuan, which can solve the problem of some employees changing from rural areas to non-hukou, are exempt from urban capacity increase fees or similar capacity increase fees.