Preferential policies for provincial tourist resorts (tourist areas) in Yunnan Province

Article 1: In order to further expand opening up to the outside world, develop and utilize our province’s rich tourism resources, promote the transformation of Yunnan’s tourism industry from sightseeing to sightseeing and vacation, and accelerate the development of tourism, in accordance with relevant national regulations, combined with Our province has formulated these regulations based on the actual situation. Article 2 Provincial-level tourist resorts are comprehensive tourist areas that meet international holiday tourism requirements and mainly receive overseas tourists. Provincial-level tourist areas are comprehensive tourism development that can reflect the tourism resources of our province and integrate sightseeing and vacation. district. Tourist resorts (tourist areas) are developed and constructed mainly with the introduction of foreign and domestic investment. Article 3 Companies, enterprises and other economic organizations or individuals from foreign countries and Taiwan, Hong Kong and Macao (hereinafter referred to as foreign investors) are encouraged to invest, develop tourism facilities and operate tourism projects in tourist resorts (tourist areas), and their legitimate rights and interests are protected by law. . Article 4: For foreign-invested enterprises established in tourist resorts (tourist areas), their taxes shall be handled in accordance with relevant national regulations; for those enterprises that really have difficulty paying taxes, the tax management system will provide relevant tax exemptions and exemptions after approval. Article 5 Foreign-invested enterprises in tourist resorts (tourist areas) that import building materials, production and operation equipment, transportation vehicles and office supplies for their own use within the total investment amount are exempt from customs duties and the unified import industrial and commercial tax. Household items and self-use transportation imported by resident overseas merchants and technicians shall be handled in accordance with relevant regulations within a reasonable quantity. Raw materials, parts, components, accessories, auxiliary materials, and packaging items imported for the production of export tourism commodities shall be handled by the customs in accordance with the relevant regulations on bonded goods. Article 6: Imported machinery, equipment and other infrastructure materials required for the construction of tourist resort (tourist area) infrastructure shall be handled in accordance with relevant regulations. Article 7 Foreign exchange shops can be opened in tourist resorts (tourist areas), and specific approvals shall be handled in accordance with relevant national regulations. Article 8 Sino-foreign joint venture tourist car companies using domestically produced cars may be opened in tourist resorts (tourist areas). For domestically produced cars purchased in the province, within the approved quantity, upon approval, horizontal supporting fees, vehicle purchase surcharges and special consumption tax can be exempted. These vehicles are restricted to the local tourist car companies for their own use and may not be resold. The details will be handled by the Provincial Planning Commission in conjunction with relevant departments in accordance with relevant national regulations. Article 9 The land for construction of tourist resorts (tourist areas) shall be requisitioned uniformly in phases and in batches according to the approved planning area and in accordance with the principle of gradual development from small to large. A paid-for-term land-use right system is implemented, and the land management department handles the transfer procedures and determines the land-use rights on a project-by-project basis. Specific measures shall be handled in accordance with the "Interim Regulations of the People's Republic of China on the Assignment and Transfer of State-owned Land Use Rights in Guocheng Town" (State Council [1990] Order No. 55) and the relevant regulations of Yunnan Province. The land transfer fee will be retained in the district for infrastructure construction within five years from the date of approval of the district. Article 10: The foreign exchange income from tourism in a tourist resort (tourist area) shall be fully retained within five years from the date of approval by the area for self-rolling development in the area. Article 11 Tourism facilities projects built with foreign investment in tourist resorts (tourist areas), if the investment amount is within the approval limits at the prefecture or state level stipulated by the state, shall be subject to the approval of the tourist resort (tourist area) management agency themselves. Report to relevant departments of the local government and provincial government for record; if the investment amount is above the approval limit stipulated by the state, it shall be handled in accordance with relevant state regulations; among them, tourist accommodation facilities projects shall be reported to the National Tourism Administration, the State Planning Commission, and the Ministry of Economy and Trade for record. For tourist accommodation facilities built with foreign investment, the business operation period shall not exceed thirty years. Article 12: The Yunnan Provincial People’s Government is responsible for the interpretation of this preferential policy. Article 13 This preferential policy shall come into effect from the date of announcement.