Layout of Chongqing industrial park

There are 30 characteristic industrial parks in Chongqing, and the approved land area is 63.4 square kilometers in the start-up area and expansion area. Park in the main city 10, Western Chongqing Economic Corridor 10, Three Gorges Ecological Economic Zone 10. Before June 30th, 2 1 park under construction had completed the infrastructure construction investment of 873 million yuan (2 1 100 million yuan in total) and land consolidation of 7 13 square kilometers (6.86 square kilometers in total).

The five parks have made rapid progress: Kowloon Park (Jiulongpo), Airport Park (Yubei), Tea Garden Park (South Bank), Shen Peng Park (Tongliang) and Gangcheng Park (Jiangbei). In the first half of the year, the five parks completed an investment of 733 million yuan (a total of 1 1 100 million yuan) and land consolidation of 5 square kilometers (a total of 8.6 square kilometers). Their common characteristics are: leaders attach importance to it and the management organization is relatively sound; The implementation of capital and infrastructure investment; Pay close attention to attracting investment.

There are 12 parks with general construction progress, with an investment of10.30 billion yuan and land consolidation of 9.7 square kilometers. Four parks have made slow progress or remained basically unchanged.

By the end of June, a total of 3 13 enterprises had settled in 2 1 park (under construction 148, put into production 165), covering an area of 6.43 square kilometers. The output value is 3 billion, the tax revenue is 200 million, and the labor force is 22,000. It is estimated that there will be 707 enterprises in 30 parks throughout the year, with an investment of 654.38+0.5 billion yuan, covering an area of 27 square kilometers, with an output value of 8 billion yuan, tax revenue of 980 million yuan and 654.38+0 million employees. Among them, five parks with rapid construction progress, such as Kowloon, have accumulated enterprises 180. In the first half of the year, the output value was 65.438+0.644 billion yuan, the tax revenue was 65.438+0 billion yuan, and the labor force was 65.438+0.2 million. It is estimated that there will be 2 10 enterprises in the whole year, with an output value of 3.52 billion yuan and employees of10.7 million.

On July 7th, nine new parks were approved: Longshui Park (Dazu County), Zhengyang Park (Qianjiang District), Liangfengya Park (Zhangnan County), Mingshan Park (Fengdu County), Renhe Park (Yunyang County), Chaoyang Park (Dianjiang County), Baihe Park (Kaixian County), Lianglu Park (the second in Yubei District) and Xipeng Park. Taking Ronglong Taiwan Province Industrial Park as an example, enterprises registered in Ronglong Taiwan Province Industrial Park can also enjoy financial support awards from Rongchang County.

Notice on tax policy issues related to the in-depth implementation of the strategy of developing the western region

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Taxation Bureau, the Local Taxation Bureau, the Finance Bureau of Xinjiang Production and Construction Corps, the Guangdong Branch of the General Administration of Customs, and the customs directly under it; In order to implement the spirit of the CPC Central Committee and the State Council on the in-depth implementation of the strategy of developing the western region and further support the development of the western region, the relevant tax policy issues are hereby notified as follows:

1. Self-use equipment imported within the total investment of domestic encouraged industries, foreign encouraged industries and advantageous industries in the western region shall be exempted from customs duties within the scope stipulated by the policy.

From 2.2011to 20201February 3 1 day, the enterprise income tax will be levied at a reduced rate of 15% for encouraged industrial enterprises located in the western region. The above-mentioned encouraged industrial enterprises refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and whose main business income accounts for more than 70% of the total income of the enterprise. The Catalogue of Encouraged Industries in the Western Region will be released separately.

Three. Traffic and electric power newly established in the western region before 20 10 12 3 1 can enjoy the "two exemptions and three reductions" according to the provisions of the third paragraph of Article 2 of the Notice of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China on preferential tax policies for the development of the western region (Cai Shui [2001] No.202).

4. The western regions mentioned in this Notice include Chongqing, Sichuan, Guizhou, Yunnan, Xizang Autonomous Region, Shaanxi, Gansu, Ningxia Hui Autonomous Region, Qinghai, Xinjiang Uygur Autonomous Region, Xijiang Production and Construction Corps, Inner Mongolia Autonomous Region and Guangxi Zhuang Autonomous Region. Xiangxi Tujia and Miao Autonomous Prefecture in Hunan Province, Enshi Tujia and Miao Autonomous Prefecture in Hubei Province and Yanbian Korean Autonomous Prefecture in Jilin Province can be implemented with reference to the tax policies in the western region.

V. This notice shall be implemented as of 20 1 1 day. Notice of State Taxation Administration of The People's Republic of China of the General Administration of Customs of the Ministry of Finance on Preferential Tax Policies for the Development of the Western Region (Caishui [20065438+0] No.202), Notice of State Taxation Administration of The People's Republic of China on Specific Implementation Opinions on Implementing the Tax Policies for the Development of the Western Region (Guo Shui Fa [2002] No.47), Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Changing the Applicable Catalogue of Preferential Tax Policies 165), and Ministry of Finance (subject to the implementation of the new national policies and standards for the development of the western region)

Opinions on accelerating the construction of characteristic industrial parks

(a) the return of land leasing. The leasing of land use rights that should be paid by the characteristic industrial parks approved by the municipal government shall be returned to the parks for land consolidation after being collected by the land administrative departments of cities and counties (autonomous counties and cities).

(two) the return of urban construction supporting fees. The supporting fees for urban construction of characteristic industrial parks approved by the municipal government shall be levied first and then refunded, and the city, district and county levels shall be fully returned to the park for infrastructure construction.

(3) Tax refund beyond the base. Within five years after the enterprises in characteristic industrial parks approved by the municipal government are completed and put into operation, 50% of the local taxes and * * * taxes retained by the municipal and district governments will be returned to the original areas for land consolidation, infrastructure construction and park development.

(four) increase financial support, and actively strive for financial policy support for enterprises in characteristic industrial parks such as national debt projects and science and technology projects. The national debt infrastructure construction projects developed in the western region should be inclined to the park and increase investment in the park.

(five) the special funds for the construction of small towns are mainly used for the construction of characteristic industrial parks.

(six) the characteristic industrial park can be applied to the preferential policies of the western development of our city and attracting investment, and it will be supplemented according to the future situation.

Interim Provisions of Rongchang County on Investment Promotion

[Fiscal and tax policies]

(1) Productive enterprises: For projects with fixed assets investment of 500-100000 yuan, enterprises will pay the share of value-added tax, business tax and income tax at the county level from the production year, and the finance at the same level will reward enterprises at 50% in the first three years to support enterprises to carry out product development or technological transformation; For projects with fixed assets investment of1001-50 million yuan, enterprises will pay the share of value-added tax, business tax and income tax at the county level from the year of production, and 80% will be rewarded by the finance at the same level in the first three years to support enterprises in product development or technological transformation; For projects with fixed assets investment of 500 1 10,000 yuan, enterprises will pay the share of value-added tax, business tax and income tax at the county level from the year of production, and the finance at the same level will reward enterprises in the first three years to support enterprises in product development or technological transformation;

(2) Non-productive enterprises (excluding restaurants, chain stores and general farmers' markets) with fixed assets investment of more than 3 million yuan will pay the share of value-added tax, business tax and income tax at the county level from the year when the enterprise is put into production, and 50% will be rewarded by the finance at the same level in the first three years to support the development of the enterprise. If it is recognized as a high-tech or innovative investment enterprise by the department above the municipal level (subject to the certificate of recognition), the value-added tax and business tax paid by the enterprise at the county level shall be rewarded by the finance at the same level within 3 years from the investment and operation year to support the enterprise in product development or technological transformation. After the expiration of three years, it was recognized as a high-tech or innovative enterprise by the municipal department or above. In the next three years, 60% of the value-added tax and business tax paid by enterprises at the county level will be rewarded by the finance at the same level to support enterprises in product development or technological transformation. For industrial enterprises designed in our county, which are mainly encouraged by the state and whose main business income accounts for more than 70% of the total income of the enterprise, with the approval of the tax authorities, enterprise income tax will be levied at a reduced rate of10 years ago. Enterprises and institutions that provide technology transfer for our county, as well as the income from technical consultation, technical service and technical training related to technology transfer obtained in the process of transfer, whose annual net income is below 300,000, are temporarily exempted from income tax with the approval of the tax authorities. Income from the transfer of technological achievements, technical training, consulting, services and contracting of scientific research units and universities serving various industries shall be temporarily exempted from income tax.

[land policy]

Land for investment enterprises shall, according to the specific nature of land use, obtain the right to use state-owned land through listing, auction and bidding.

Investment enterprises can use collective land by lease, and the lease method shall be specifically agreed by the land user and the land owner or contractor or land user.

Investment enterprises engaged in agriculture, forestry, aquaculture or investment in agricultural industrial restructuring can obtain collective land management rights in accordance with the contract management mode; Engaged in energy, water conservancy, culture, education, health, social welfare undertakings, can obtain the right to use state-owned land through administrative allocation or allocation. On the premise of not changing the nature of land. Encourage land contractors to invest in enterprises in the form of land shares during the effective contract period.

[charging policy]

County departments (including municipal departments) should charge related items and charging standards must be strictly implemented in accordance with the standards published by the price department.

For productive projects with fixed assets investment of more than 5 million yuan, the administrative fees collected at the county level during the construction period are comprehensive (except for production costs, the same below), and the operating fees are charged by half. Exempt from all kinds of administrative fees related to capital operation and asset reorganization of county-level industrial enterprises, such as joint venture, acquisition, bankruptcy and reorganization.

The newly-built large-scale professional market with fixed assets of more than 3 million yuan shall be exempted from county-level administrative fees for 3 years from the date when the market is put into operation, except as stipulated in Article 12. New commercial circulation enterprises and newly-built cultural industries with fixed assets investment of 1 10,000 yuan or more will be charged with county-level administrative fees by half during the construction period; In the first year of operation, the county-level government will reward 50% of the share of enterprise income tax.

Tourism development projects with fixed assets investment of more than 6,543,800 yuan (new three-star hotels, tourism product development and construction of tourist attractions, etc.). ), the administrative fees collected at the county level during the construction period will be halved, and the administrative fees will be exempted within three years from the date of operation.

Some Policy Provisions of Chongqing Municipality on Encouraging Foreign Investment

(a) foreign investors (including Hong Kong, Macao and Taiwan businessmen, the same below) and their investment enterprises in China invest and operate in this city, and are not restricted by industry, shareholding ratio, investment form, business category and years, unless otherwise stipulated by the state. Encourage foreign investors to invest in infrastructure construction and resource development projects such as agriculture, water conservancy, ecology, transportation, municipal administration, environmental protection, minerals and tourism, and high-tech and traditional enterprise transformation projects, and set up technology research and development centers in this Municipality.

(two) the feasibility study report of the wholly foreign-owned and foreign non-state-owned economic cooperation and encouragement projects with a total investment of less than 30 million US dollars, which does not need the government to comprehensively balance the construction conditions and does not cause environmental damage, shall be declared for the record; Projects with a total investment of more than 30 million dollars and meeting the above conditions shall be submitted for approval for project construction documents and feasibility study reports. For projects with a total amount of more than USD 30 million, the joint venture contracts and articles of association do not need comprehensive national balance, and are in line with the encouraged categories in the catalogue of foreign-invested industries approved by the State Council and the catalogue of foreign-invested advantageous industries in the central and western regions. The joint venture contracts and articles of association shall be examined and approved by the Chongqing Foreign Economic and Trade Commission and reported to the Ministry of Foreign Trade and Economic Cooperation for the record.

(three) key projects and enterprises with a registered capital of more than 2 million US dollars, and their enterprise names can use broad categories or common industry terms in the industry. When a foreign investor purchases a domestic-funded enterprise, it may reapply for the enterprise name or continue to use the original enterprise name.

(4) If a foreign investor invests in a domestic enterprise by contracting, leasing or capital participation, or if a foreign-invested enterprise and a domestic enterprise are jointly established or reinvested to start a new legal person enterprise, and the proportion of foreign investment reaches 25%, they will enjoy the treatment of foreign-invested enterprises.

(5) Productive foreign-invested enterprises shall be subject to enterprise income tax at a reduced rate of 24%. If the operating period exceeds 10 year, the enterprise income tax will be exempted from 1-2 year from the profit-making year, and the enterprise income tax will be halved from the third year to the fifth year. The encouraged and restricted foreign-invested enterprises in the Catalogue of Industries with Foreign Investment, as well as the advantageous industries and advantageous projects approved by the state, shall be subject to enterprise income tax at the reduced rate of 15% within three years after the expiration of the current preferential tax policies. Productive foreign-invested enterprises are technology-intensive and knowledge-intensive projects. With the approval of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the enterprise income tax will be levied at a reduced rate of 15% for projects with a total foreign investment of over USD 30 million and a long payback period.

(6) After the expiration of the tax reduction or exemption stipulated by the state, in the year when the output value of export products accounts for more than 70% of the output value of enterprise products, the enterprise income tax shall be levied at the reduced rate of 10%.

(7) Newly established foreign-invested enterprises such as transportation, electric power, water conservancy, postal services, radio and television shall be exempted from enterprise income tax for two years and levied at half for three years.

(8) If the foreign capital of a foreign-funded financial institution or the working capital of its branches exceeds $ 100000 allocated by the head office, and the operating period exceeds 10 year, with the approval of the tax authorities, the enterprise income tax will be levied at a reduced rate of 15%, and it will be exempted from the enterprise income tax in the first10 year from the profit-making year, and in the second and fifth years.

(9) For foreign enterprises that have not established institutions or places in China, the income tax on dividends, interests, rents, royalties and other income obtained from our city shall be levied at the reduced rate of 10%.

(10) The profits made by foreign investors from foreign-invested enterprises are directly reinvested in enterprises, the registered capital is increased, or other foreign-invested enterprises are invested. If the operating period is not less than 5 years, all the enterprise income tax paid for the reinvested part will be refunded.

(11) For foreign-invested projects that meet the Catalogue of Dominant Industries and Projects Utilizing Foreign Capital in Central and Western Provinces, Autonomous Regions and Municipalities directly under the Central Government, if they use their own funds to import self-used equipment and its supporting technologies, accessories and spare parts that cannot be produced in China or whose performance cannot meet the needs, they shall be exempted from import duties and import link taxes in accordance with the provisions of the Notice of the State Council on Adjusting the Tax Policy for Imported Equipment (Guo Fa [1997] No.37).

(13) Productive foreign-invested enterprises are exempt from local income tax. Non-productive foreign-invested enterprises operating for more than 10 years shall be exempted from local income tax in the first 1-2 year from the profit-making year, and the local income tax shall be halved in the third to fifth years.

Chongqing introduced new preferential policies to encourage foreign investment.

(1) All foreign-invested enterprises encouraged by the state can collect enterprise income tax at the rate of 15% within three years after the expiration of the current preferential tax policies.

(2) The income of foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals engaged in technology transfer, technology development business and related technical consulting and technical service business may be exempted from business tax with the approval of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). With the approval of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the royalties obtained by foreign enterprises from providing proprietary technology to China for scientific research, energy development, transportation development, agriculture, forestry and animal husbandry production and important technology development can be taxed at a reduced rate of 10%, and those with advanced technology or favorable conditions can be exempted from income tax.

(3) If the technology development expenses incurred by a foreign-invested enterprise in the current year are more than 65,438+00% (including 65,438+00%) higher than that of the previous year, with the approval of the tax authorities, it is allowed to deduct 50% of the actual amount of technology development in that year.

(4) Foreign-invested enterprises that purchase domestic equipment within the total investment, which falls within the scope of duty-free catalogue, can fully refund the value-added tax on domestic equipment, and credit the enterprise income tax according to relevant regulations.

(five) foreign-invested enterprises to buy employee housing, enjoy the same preferential deed tax policy for employees in our city.

(VI) Enterprises with foreign investment that employ laid-off workers and unemployed people within the scope of our city and have stable labor relations for more than three years shall be regarded as the proportion of laid-off workers and unemployed people, and shall enjoy preferential tax relief policies in accordance with the Detailed Rules for the Implementation of Preferential Policies for Promoting Re-employment in Chongqing and relevant supplementary provisions.

(7) When foreign-invested enterprises need domestic financing, Chinese-funded commercial banks are allowed to accept guarantees from foreign shareholders, and foreign-invested enterprises are allowed to apply for RMB loans from overseas designated banks by way of pledge.

(8) Foreign-invested enterprises in China are allowed to provide mortgage to overseas branches of Chinese-funded banks in China with the overseas assets of their foreign investors, and loans will be granted to them by overseas or domestic branches of Chinese-funded commercial banks.

(9) Eligible foreign-invested enterprises may apply for issuing A shares or B shares.

(ten) actively and prudently provide performance insurance, guarantee insurance and other insurance services for foreign investors who invest in energy, transportation and other fields encouraged by the state.

(eleven) relax the restrictions on non-trade "income" of foreign-invested enterprises.

(12) appropriately expand the scope of closed loans, expand the scope of closed loans for foreign trade and economic cooperation from state-owned foreign trade and economic cooperation enterprises to foreign-invested enterprises, and support enterprises to export.

In case of policy adjustment, the policy implemented by the government shall prevail. Location of Ronglong Taiwan Province Industrial Park in Rongchang County