Merchants are local governments (development zones) that sell a region's investment environment by convincing investors to take land or lease factory buildings.
Investment attraction in various places is moving from absorbing mainly foreign capital to absorbing both domestic and foreign capital, and from absorbing mainly investment in the secondary industry to absorbing both the tertiary and primary industries.
[edit]General form of investment attraction
1, there are projects - > looking for funds;
2, there are funds - > looking for projects;
3, there are projects, there are funds - > looking for a place to settle;
4, there are projects, there are technologies, there are brands - > looking for funds;
5, no project, no technology, no capital-> to sell land.
[Edit paragraph] The effectiveness of the introduction of foreign capital
1, to make up for the lack of sources of funding for enterprises, and promote economic growth and development;
2, the introduction of foreign advanced technology and equipment, and promote the improvement of China's productivity level;
3, the overall quality of products significantly improved, international competitiveness has been significantly strengthened;
4, Improve the management level of China's enterprises, accelerate the conversion of state-owned enterprises economic mechanism;
5, the use of local advanced technology to attract capital, and promote science and technology into productive forces.
[edit]How to do a good investment personnel in the actual work?
To be an excellent investment promotion personnel, should do:
1, the importance of the first impression;
2, initiative, patience, work attitude and perseverance;
3, in the external negotiation, fully embodies the "flexible".
4, strengthen the organization of the project negotiations;
5, respect for some of the usual practices of foreign investors;
6, good at standing in the investor's point of view to think about the problem;
7, attaches great importance to the collection and analysis of information;
8, familiar with the nature of the project and the characteristics of different types of projects;
9, to understand the project products, the industry chain before and after, the direction of development and the market. Before and after the industrial chain, development direction and market prospects;
10 、Presentation of the situation and answer questions factually.
[edit]What are the commonly used means of investment?
Commonly used means of investment:
1, the use of media investment;
2, held or participated in a variety of thematic investment conference and cultural and sports activities investment;
3, the use of festivals and celebrations investment;
4, with the intermediary contact channels investment;
5, sent investment team to take the initiative to door-to-door investment;
6, business investment;
7, hire investment consultants.
8, network investment
[Edit paragraph] Twenty development trends in investment
First, investment with the western development and industrial transfer to speed up the pace will go down. With the accelerated globalization of the economy, capital flows across regions, cross-ownership cooperation is increasingly frequent, foreign investment "west to the north" gradually accelerated the pace of industrial investment from the coastal areas to the central and western regions, from the big cities to the suburbs and the surrounding areas of the transfer of the very obvious. Tension in the use of land, labor, electricity and water began to emerge, higher land prices and water and electricity and other production costs, technical personnel and general labor shortages, the expansion rate of enterprises and the carrying capacity of local resources and the environment in contradiction, resulting in the saturation of the eastern coast of the enterprise spillover. This for the western region to attract investment, accelerate the development of a good potential development opportunities.
Second, the investment to attract investment began to change. With the increase in investment, more and more local governments from one-sided pursuit of investment amount, to the pursuit of investment quality. China is gradually from the "investment" into the "investment selection" of the new stage, focusing on the introduction of high-quality enterprises, abandon high energy consumption, high pollution enterprises.
Third, from blind investment to scientific investment. Local governments to attract investment from all of them to be selected, from only the number to also focus on quality, from the rough to intensive, from ignoring the project structure to optimize the project structure.
Fourth, both foreign and domestic investment. The internal and external investment business will be gradually unified, investment will become both domestic and foreign investment projects, domestic and foreign investment projects are treated equally.
Fifth, from the preferential evolution of rules and comparative advantage. China's foreign investment in the transition from non-national treatment to national treatment. In the future, the main hair by good market economy rules and comparative advantage. Because preferential policies are popularization, the role in the weakening.
Sixth, from the regional tilt to industrial tilt-based. Foreign Investment Industry Guidance Catalog", "Central and Western Region Foreign Investment Advantageous Industries Catalog" have been published and implemented.
Seventh, the central and western regions to the eastern region to attract investment. Local governments in the central and western regions will organize delegations to the eastern coast of developed provinces and cities to hold investment fairs, investment projects and other forms of investment promotion, to attract industrial transfer resources, this investment should be noted to avoid undertaking the eastern "two high projects" westward.
VIII, investment activities professional. In order to fight for a greater share of the capital market, that is, the establishment of specialized departments, the allocation of special funds, the arrangement of specialized personnel, staff gradually professional and expert. Investment promotion operation is increasingly specialized, standardized and internationalized. This trend requires the government from the front of the stage back to the curtain, the energy used to improve the investment environment, and push enterprises to the main battlefield of foreign investment, so that enterprises directly with investors, partners to talk about the project, figure development.
Nine, more and more attention to the investment environment at three levels. Refers to the supporting capacity of industry and services. The government must do is divided into the local industrial development situation and industrial strengths and weaknesses, the development of local industrial development planning, selected a certain stage of the key pillar industries, to give policy support to the pillar industries to accelerate the development, extend the industrial chain and cultivate the service system.
X. From only recruiting industrial capital to also recruit other industry capital. From only recruiting industrial capital (industrial capital) to set up factories or production plants, the development of both industrial capital, but also recruiting business capital, financial capital, intellectual capital and risk capital.
Eleven, the investment carrier is becoming more and more specialized. Specialization mainly refers to the tendency of the development zone tends to develop a single industry. Development zones have been transformed to the stage of specialization after experiencing the stage of synthesis and functionalization, such as software park, digital park, traditional Chinese medicine park, international student entrepreneurship park, science and technology park and so on.
XII, investment and various types of economic and social development planning or strategy closely integrated. A region's socio-economic development of strategic planning or strategy often need to attract investment to achieve, such as the exhibition economy, tourism economy, recycling economy, foreign investment economy, enclave economy, migratory birds type industry, sports industry and cultural industries need to attract investment for its services.
Thirteen, "bring in" and "go out" combination. Before the reform and opening up, the domestic capital market to the introduction of foreign capital-based "bring in" mainly, with the deepening of the reform and opening up of the domestic economic development, coastal areas, "go out" began to become active, Shenzhen in the "go out" in the forefront. Shenzhen is in the forefront of "going out". Since the implementation of the national "going out" strategy, Shenzhen to give full play to the advantages of export-oriented industries and location advantages, "going out" work has achieved initial results.
Fourteen, investment promotion and diplomatic activities combined. Chinese Embassy in the Economic and Commercial Counselor's Office is responsible for the management and coordination of local investment and investment promotion activities in the task, in the future, investment into the activities will be further complementary to the diplomatic activities,
XV, investment promotion with the help of economic and trade fairs, cultural festivals have become a regular part of the work of the regional economy. In Shenzhen, important festivals such as the Fair, the Cultural Fair are arranged by the local government investment negotiation activities.
Sixteen, leading enterprises are the key object of investment. This industrial chain, leading enterprises as the characteristics of the project promotion is the embodiment of advanced concepts, advanced investment approach. For industrial investment, with the leading enterprises, the more needed is the supporting conditions.
Seventeen, the local government to assess the effect of attracting investment from the amount signed to the amount in place. In the media reports on investment promotion, more and more local governments, no longer put the effect of investment promotion on the pursuit of the amount of contracted funds, but the actual amount of funds in place to do for the pursuit of investment objectives.
18, investment in many new forms. Such as poverty alleviation investment, enclave investment in the ascendant. Commissioned investment, business investment, industrial investment, project investment and other forms of investment, and constantly promote investment work to the deep development.
XIX, CIFIT has become a domestic investment promotion industry event. China International Fair for Investment and Trade approved by the Chinese People's *** and the State Council, in September 8-11 each year in Xiamen, China. CIFIT takes "bringing in" and "going out" as its theme, and "highlights national and international, investment negotiation and investment policy publicity, coordinated development of national regional economy, and economic and trade exchanges with Taiwan" as its main features. "It is the only international investment promotion activity in China aimed at promoting two-way investment and the world's largest investment exhibition certified by UFI.
Twenty, the network investment is increasingly active, the prospects are promising. This investment not only broadens the investment field, but also greatly reduces the investment cost, by both sides of the investment favor. Local governments across the country, as well as a number of investment parks have built investment website, through the investment website to display the regional investment environment, investment preferential policies and key investment projects. Remarkable when it comes to China's investment network, which builds a government investment promotion agencies investment projects and investment institutions investment intention docking platform, through the "China Investment Promotion and Investment Network," a huge industry information. For example, the original titanium brand, on the one hand, integrated technology research and upgrading, one hand, innovative market business promotion, combined with the reality of the market demand, spend huge sums of money to re-research and upgrade the application of decorative pollution management technology to meet the reality of the market demand for consumption and promotion, and at the same time, the joint China Indoor Environmental Protection Monitoring Committee, Baidu, Google, Alibaba, Huicong.com, Mengxun communication and other management and the new economic conditions of the strong business platforms, innovative breakout! A successful way of business promotion! Changed the industry both hands are not grasping, both hands are not hard to just advocate the concept of the first situation.
[Edit]Knowledge related to investment
First, how to evaluate the quality of foreign capital?
There are ten basic criteria for evaluating the quality of foreign investment:
1, whether it is in line with national industrial policy;
2, whether it is in line with the national policy on foreign investment in the region;
3, whether the level of technology is advanced and applicable;
4, whether the project is in line with the requirements of environmental protection;
5, whether it is possible to improve the level of management of the original enterprises
6, whether the creation of China's own brand;
7, whether the joint venture by the national capital of the controlling stake;
8, whether the market structure of the joint venture product optimization;
9, whether the joint venture is conducive to enhance the vitality of the original enterprise;
10, whether the profit and tax indicators of the joint venture to meet the requirements;
11, whether the joint venture has the potential to enhance the vitality of the original enterprise;
11, whether the joint venture has the potential to enhance the vitality of the original enterprise.
11, whether the joint venture has long-term sustainable development momentum.
Second, what is the meaning of raw land, hairy land, ripe land?
Raw land is land without urban infrastructure.
Gross land refers to land with imperfect urban infrastructure and demolished houses on the ground.
Mature land refers to land with perfect urban infrastructure and leveled land for direct construction.
Third, what is meant by three passes and one level, five passes and one level, seven passes and one level?
Three passes and one leveling: electricity, roads, water, land leveling.
Five a level: electricity, roads, water, communications, sewage, land leveling.
Seven through one level: electricity, roads, water, communications, drainage, sewage, cable TV, land leveling.
Fourth, what are the main contents of the contract?
1, the subject matter 2, quantity 3, quality 4, price or honorarium 5, the period of performance 6, the place of performance 7, the way of performance, 8, liability for breach of contract.
V. What are the principles of foreign capital utilization in China?
1, the principle of sovereignty;
2, the principle of self-reliance, supplemented by the fight for foreign investment;
3, the principle of equality and mutual benefit;
4, the principle of active, reasonable and effective use of foreign capital;
5, to create a favorable investment environment, the principle of general concessions to foreign investors.
6, how to effectively utilize foreign capital?
1, the backbone of promising enterprises, take the initiative to select the strength of the multinational corporations, consortiums and cooperation, to fully utilize
Use of foreign-funded enterprises in technology, products, management, marketing and capital and other aspects of the advantages, in complementary and mutually beneficial to improve, develop and grow their own. Gradually form a level, scale, diversified, export-oriented modern enterprises.
2, in the negotiation and cooperation with foreign capital, first of all, we must be good and competent and some foreign experience in entrepreneurial work as a representative of the Chinese side (but also should be hired to have foreign law, accounting knowledge of experts as a consultant) to choose the conditions more suitable for foreign cooperation enterprise objects, to carry out serious and detailed investigation and negotiation work. Both sides should cooperate to do a good job of project feasibility studies. Particular attention should be paid to risk analysis and return on investment, a realistic analysis. To do the project has a real feasibility, rather than "approvability". This is a joint venture can produce the expected economic benefits after the guarantee.
3, in cooperation with foreign capital, we must take a scientific approach, realistic and correct assessment of the original fixed assets and intangible assets. Both to prevent the loss of state-owned assets at a depreciated price, but also can not ask for exorbitant prices, making it difficult for foreign parties to accept, or affect our credibility.
4, in the joint venture, we should strive to utilize the favorable conditions provided by the foreign party to vigorously cultivate and establish an excellent Chinese management and technical personnel as a good joint venture and lay the foundation for future development of the important conditions. Governments at all levels and the competent departments should also take the training of foreign-invested enterprises as a part of the national training of talents, and actively assist them in business transfers and recruitment of personnel, for overseas training procedures and do a good job of the political and ideological work of these personnel.
5, the actual solution to the Chinese side of the matching funds. It is recommended that the state in the infrastructure investment, set aside a portion of the key
construction projects to absorb foreign joint venture of the Chinese equity. Where the state-approved joint venture projects, the State Development Bank, the Bank of China, the Construction Bank or other specialized banks to apply for Chinese equity loans. Banks should give priority consideration to granting equity loans to old joint ventures with promising development and good economic performance when increasing capital and expanding shares. Conditions for the issuance of shares listed joint ventures, can be listed in the domestic or overseas fund-raising.
VII. What is meant by foreign capital? What is meant by domestic capital?
Strictly speaking, foreign capital refers to the introduction of foreign countries, overseas funds, some local governments to increase the region's assessment of the introduction of extra-municipal funds are also regarded as foreign capital, such extra-municipal domestic funds can not be counted as foreign capital, can only be used as the results of investment promotion. But has been put into production in the territory of foreign-invested enterprises to realize the profits reinvested, and the proportion of investment is not less than 25% of the total investment in the project, the law recognizes the identity of its foreign-funded enterprises, and can be used as foreign investment statistics.
Domestic capital strictly speaking refers to the introduction of domestic companies, other economic organizations or individuals to invest in local development funds.
Eight, what materials need to be submitted to the audit of domestic projects?
1, a copy of the business license;
2, legal representatives and foreign investors personal identification;
3, proof of funds to the account or relevant documents; actually invested in the absence of documents, by the Municipal Investment Leading Group Office of the organization's professionals to examine and approve;
4, a copy of the project contract;
5, Foreign investment enterprises issued by the introduction of proof.
Nine, what materials need to be submitted for review of foreign investment projects?
1, a copy of the certificate of approval;
2, a copy of the business license;
3, the enterprise's statement of capital inflow;
4, the foreign exchange bureau of foreign capital in place certificate;
5, a copy of the foreign capital deposit statement of the depositary bank;
6, a copy of the contract text of the project;
7, the articles of association of the joint venture.
8, foreign-invested enterprises issued a certificate of introduction.
Tenth, foreign businessmen which investment can be calculated in the actual capital?
1, agricultural development, production projects, the year the actual input of production costs;
2, real estate development (including market construction and development) projects, the land investment, infrastructure costs and demolition and relocation costs;
3, equipment, technology, trademarks, intellectual property rights to the value of the funds;
4, in the bank long-term loan (one year and above) for the Enterprise development investment funds;
5, and the city's large and medium-sized enterprises to cooperate in the development of the project's investment;
6, donations for productive projects and social welfare funds;
7, the enterprise's liquidity (according to the current year's investment in the financial statements of a particular month), but the circulation, consulting, intermediary services enterprises are only recognized as investment in fixed assets;
< p> 8, the departments to fight for funds outside the higher program.XI, what is a Sino-foreign joint venture?
Sino-foreign joint venture refers to foreign companies, enterprises and other organizations or individuals, in accordance with the principle of equality and mutual benefit, approved by the
Chinese government in China with the Chinese companies, enterprises or other economic organizations *** with the investment, *** with the business, *** to bear the risk, *** bear the profit and loss of the equity-based economic organizations.
XII, what is the Chinese-foreign cooperative enterprises?
Sino-foreign cooperative enterprises refers to foreign companies, enterprises and other economic organizations or individuals, in accordance with the principle of equality and mutual benefit, approved by the Chinese government, in China, with Chinese companies, enterprises or other economic organizations *** with the organization of the contractual economic organization according to the agreement on the rights and obligations of each.
Thirteen, what is a foreign-funded enterprise?
Foreign-funded enterprises refers to foreign enterprises, other economic organizations or individuals in accordance with the relevant laws of our country, set up in China, all capital invested by foreign investors, and independently operated by foreign investors, self-supporting enterprises.
Fourteen, foreign-invested enterprises how to handle the tax rebate procedures?
1. Taxpayers applying for tax reduction or exemption shall submit a written application to the competent tax authorities and attach the relevant information according to the regulations;
2. The application for tax reduction or exemption shall be subject to the approval of the authorities for reviewing and approving the tax reduction or exemption as stipulated in the laws and administrative regulations;
3. During the period of enjoying the tax reduction or exemption, the taxpayers shall still apply for the tax declaration and submit the tax reduction or exemption as stipulated in the regulations by the tax authorities. The taxpayers shall still apply for tax declaration according to the regulations during the period of enjoying tax reduction and exemption, and report the statistical report of tax reduction and exemption according to the regulations of the tax authorities. If the taxpayer does not use the money according to the regulations, the tax authorities have the right to cancel the tax reduction or exemption and recover the tax that has been reduced or exempted;
5. When the conditions for the taxpayer to enjoy tax reduction or exemption change, the taxpayer should report to the tax authorities in time, and the tax authorities will stop the tax reduction or exemption after the tax authorities have examined the tax reduction or exemption, and if the taxpayer fails to report the tax reduction or exemption, the tax authorities have the right to recover the tax that has been correspondingly reduced or exempted;
6. When the period expires, the taxpayer shall resume paying taxes from the day following the expiration date.
XV. What kind of land can be exempted from land use tax?
The following lands are exempted from land use tax:
1. Land used by state organs, people's organizations and the military;
2. Land used by units allocated by the state financial department for business purposes;
3. Land used by religious temples, parks and scenic spots;
4. Land used for public use such as municipal streets, plazas, and green zones;
5. Land used for public purposes such as public transportation;
6. Land;
5, production land directly used for agriculture, forestry, animal husbandry and fishery;
6, land approved for reclaiming and remediation of land and transformation of abandoned land, exempted from payment of land use tax for 5 to 10 years from the month of use.
7. Land used for energy, transportation, water conservancy facilities and other land used by the Ministry of Finance which is separately exempted from tax.
16. What kind of land can be exempted from land use tax?
The following lands are subject to land use tax reduction and exemption as determined by the local tax bureaus of provinces, autonomous regions and municipalities directly under the central government:
1. Individually owned residential houses and compound lands;
2. Residential housing lands that have been rented by the real estate management department prior to the reform of rent adjustments;
3. Dormitories for the family members of employees of tax-exempted organizations;
4. Civil affairs departments Land for welfare factories organized by the civil affairs departments that house a certain percentage of disabled people;
5. Land for various types of schools, hospitals, nurseries and kindergartens run by collectives and individuals.
17, what are the preferential policies for the establishment of environmental protection industry?
The State Council and its relevant departments in the establishment of environmental protection industry, administrative regulations and departmental rules and regulations provide preferential policies are:
1, the use of "three wastes" production of industrial enterprises can be given to the regular tax reductions, tax exemption to take care of;
2, for the comprehensive utilization of the product of the enterprise's earnings In three years after the commissioning of the same level of the financial sector review and approval, can be left to the enterprise to continue to be used for the "three wastes" management;
3, the comprehensive utilization of the project's depreciation fund, all left to the enterprise, dedicated to the comprehensive utilization of the facilities of the upgrading and renovation;
4, the production of raw materials for the production of the country's urgent need for the comprehensive utilization of the micro- profit and Project, the specialized banks should actively give loan support, loan repayment period can be appropriately extended.
18, what is asset evaluation? What principles should be followed in asset evaluation?
Asset appraisal refers to the work of specialized institutions and professionals to re-establish the value of certain assets based on the relevant national laws, regulations, policies and information obtained from research studies, according to a specific purpose, following certain working principles, procedures and standards, and adopting the corresponding economic principles and appropriate methods of calculation, in short, it is the price of an asset at a certain point in time to make an estimation.
Principles of asset valuation:
1. Principle of fairness Asset valuation involves the interests of all parties concerned, and the valuation work must adhere to the fair attitude and independent position in order to make the results truly and reliably reflect the value of assets. The asset appraisal of Sino-foreign equity joint ventures should be conducted in accordance with national practices to appraise the value of foreign-invested property and safeguard the legitimate rights and interests of the investing parties.
2. Principle of scientificity When evaluating assets, it is necessary to grasp sufficient information, select applicable standards, adopt appropriate methods, formulate a scientific evaluation plan, and comprehensively consider various factors that may affect the value of the assets for systematic analysis, so as to make a logical judgment on the value of the assets to ensure that the results of the asset evaluation are accurate and scientific.
3. Principle of independence Independence is the basis of scientific and authenticity, and appraisers and appraisal organizations should exclude interference from any party to make completely independent conclusions about the value of the assets under appraisal. As long as the appraisal organization enjoys the status of a legal person and its conclusions are obtained under the principle of science and in accordance with the requirements of national laws and regulations, the appraisal conclusions shall be protected by law.
4. Principle of feasibility First, the appraisal method should be simple and easy to use, so that everyone can grasp and understand. Secondly, the assessment organization is legal, the assessment procedure is standardized, the methodology used is scientific, and the assessment results should be credible and legally binding.
5. Principle of substitutability When there are several assets with the same performance, the lowest priced asset has the greatest demand. Considering the selectivity or substitutability of an asset is an important factor in appraisal.
6, the principle of change The value of the asset is not only due to its own use and the role of nature to change its value, but also by the outside world, social, economic, technological inventions and other factors. Therefore, the appraisal value of assets does not refer to the value of assets over time, but rather to their value at a certain point in time, the value of assets change over time.
7, the principle of expectation The value of an asset is not determined in accordance with past production costs or sales prices, but according to the expectations of future earnings. Future earnings is not a realistic data, is the appraiser based on a variety of factors to analyze the forecast.
8, the principle of balance of various factors in economic life is a constraint on each other, a factor to play a role in how much depends on the extent to which other factors play a role. When the economic factors are in a balanced relationship Rene, the asset value is high, and vice versa is correspondingly lower.
9, the principle of contribution to the value of each part of the asset depends on the size of the overall role it plays in the asset, the value of each part of the asset is the value of its existence can increase the value of the asset or it does not exist to make the asset to reduce the number of how much the value of the determination. This principle is very important for the valuation of the overall asset, some individual asset value contribution is almost equal to the total value of the overall asset, while others are almost zero.
10, the principle of external economy The value of assets is often affected by economic, political, human geography, scientific and technological progress and other economic and non-economic factors outside itself. Therefore, in addition to analyzing the asset itself, we must pay attention to the impact of these external factors on the value of the asset and its trend.
11, the highest and best use of the principle in the market economy assets always tend to the best use. If the asset is not currently the best use, the valuation can be in accordance with the asset in the best condition to obtain the highest benefit to determine its value.
12, the principle of supply and demand The assessment of the value of the asset must analyze the supply and demand in the market, when the demand for an asset grows, the value of the asset tends to rise, while the supply of the asset increases, the value of the asset tends to fall.
13, the principle of technological progress If the function of the asset is backward, it should be valued at a low price, and in some cases, even by the end-of-life treatment, only the residual value is calculated.
19, what materials need to be submitted to declare welfare enterprises?
The following materials need to be submitted to apply for welfare enterprises:
1, a copy of the business license or a copy of the original license issued by the consent of the authorities;
2, the legal representative and the organizer of the report on the application for welfare enterprises;
3, a copy of the certificate of disability (hospitals at or above the county level to certify that the disease);
4, "Four tables and one book": namely, the basic situation table of the enterprise, the disabled workers' work arrangement table, the wage table of the enterprise workers, the profit and tax distribution and use table, and the roster of disabled workers;
5. Approval form for the annual inspection of the welfare enterprise;
6. The program of running the factory: the source of funds, the site of the production and operation, the content of the production and operation, and the analysis report of the social and economic benefits. Economic benefit analysis report.
7, county (city, district) and municipal civil affairs, national tax, local tax departments require confirmation of the report.
XX, the establishment of a limited company for capital verification should be submitted what information?
The establishment of a limited company invested in monetary funds should be submitted: 1, the approved contract, agreement, articles of association; 2, the opening of an official bank account or temporary account, bank statement (return); 3, bank correspondence; 4, validation of the unit's legal representative of the documents (board resolution or shareholders' meeting resolution) and proof of identity; 5, approved by the administrative department for industry and commerce "Notice of pre-approval of enterprise name;; 6, shareholder ID card; 7, unit establishment registration application.
In addition, the establishment of a limited company with investment in physical assets should also submit: 1, physical assets to fill the list of capital contribution of the actual material product name, specifications, quantity, quality and evaluation of the valuation report; 2, the physical assets of the equity certificate; 3, each investor on the number of physical assets and valuation of the confirmation letter; 4, each investor undertakes to complete the transfer of property rights in the specified period of time the letter of commitment.
A limited company established with investment in intangible assets should also submit: 1) a list of intangible assets such as land use rights, industrial property rights and non-patented technologies; 2) relevant patent certificates, trademark certificates, certificates of land use rights, the validity of the status, the evaluation of the valuation report; 3) a letter of confirmation of the investors' commitment to deal with the transfer of property rights.
The above does not apply to the collection of the establishment of joint stock limited companies and foreign-invested enterprises set up capital verification.
XXI, which income is not included in the wages and salaries income items?
Some of the income, although directly to the individual, but is not wages, salaries, or does not belong to the taxpayer's own wages, salaries, income, do not have to pay personal income tax; one-child subsidy, child care subsidies, travel allowances, meal allowances, the implementation of the civil service payroll system is not included in the total amount of basic salaries, allowances, and members of the family of the difference between the food subsidies, in accordance with the State's prescribed proportion of the housing fund paid. The actual contributions to the housing fund, medical insurance, pension insurance and unemployment insurance.
XXII. What kind of income is exempt from tax?
The following incomes can be exempted from tax:
1. Prizes for science, education, technology, culture, health, sports, environment, protection, etc. issued by provincial, ministerial and military units or above, as well as foreign and international organizations;
2. Interest on national bonds and financial bonds issued by the state;
3. Subsidies and allowances issued in accordance with the unified regulations of the state;
4. Welfare payments, pensions, and relief payments;
5. Insurance compensation;
6. Rehabilitation and demobilization fees for military personnel;
7. Settling-in, retirement, retirement, retirement, retirement, and retirement living subsidies for cadres and employees in accordance with the unified provisions of the State.
8. Bonuses received by individuals for reporting and assisting in the investigation of various violations of the law and crimes;
9. Withholding and payment of taxes by individuals in accordance with the provisions of the withholding and payment of fees;
10. Income from the transfer of the individual's own use of more than five years, and is the only family living room;
11. For the individual to purchase social welfare lottery For individuals who purchase social welfare lottery tickets and sports lottery tickets with a winning income of not more than 10,000 yuan, they are temporarily exempted from personal income tax; for individuals who win more than 10,000 yuan, they shall be subject to full personal income tax in accordance with the provisions of the tax law;
12. Other tax-exempted incomes as stipulated by the state.
Twenty-three, which items can be reduced individual income tax?
In one of the following cases, the individual income tax can be reduced upon approval:
1, the labor income of the disabled, orphans and martyrs;
2, due to severe natural disasters resulting in major losses;
3, other approved by the State Council financial department to reduce the tax.