(1) organizing joint ventures and cooperative enterprises;
(2) organizing enterprises with full capital;
(3) carrying out compensatory trade, processing and assembly of incoming materials and cooperative production;
(4) purchasing and renting property and leasing equipment;
(5) acquiring land use rights and developing and operating in accordance with the law Acquisition of land use rights, development and operation;
(vi) purchase of shares and bonds of enterprises;
(vii) acquisition and lease of part of the under-construction dismounted projects and the closure of enterprises, suspended production, which belong to the state-owned assets, shall be approved by the state-owned assets management department in accordance with the examination and approval authority stipulated by the State Council;
(viii) other forms of investment permitted by laws and regulations. Article 3 Taiwan investors can invest in the province within the scope permitted by the state and the province's industrial policy, or they can put forward their own investment intentions and apply to the approval authority.
Taiwan investors in our province to invest in the following projects to give the corresponding preferential treatment:
(a) export-oriented and technologically advanced enterprises;
(b) the use of the province's petroleum, coal, timber, minerals and wasteland, grasslands, water and other resources, agriculture, animal husbandry, fishery products, cash crops and wild plant resources, to organize resource development, deep processing, Comprehensive utilization projects;
(C) energy, transportation, communications, raw materials and other basic industrial and infrastructure projects;
(D) technological transformation of existing production enterprises;
(E) the state and the province to encourage investment in other projects. Article 4 Taiwan investors in the province to invest in the organization of enterprises with all the capital, joint ventures and cooperative ventures, in addition to the application of the provisions of this article, and at the same time enjoy the preferential treatment of the state and the province of foreign-invested enterprises. Article 5 Taiwan investors can use freely convertible currencies, machinery and equipment or other physical objects, industrial property rights, proprietary technology and so on as investment. The investment, assets purchased, industrial property rights, profits derived from the investment and other legitimate rights and interests of Taiwan investors in the province shall be protected in accordance with the law and may be transferred and inherited in accordance with the law. Article Taiwan investors in our province to organize joint ventures in more than ten years, starting from the profit-making year, the first year to the second year exempted from enterprise income tax, the third to the fifth year of half the enterprise income tax; ten years exempted from local income tax, five years exempted from urban real estate tax and license plate tax on the use of vehicles and boats.
Taiwanese-invested enterprises that have difficulties in paying taxes during the initial period of operation (or due to other special circumstances) may apply for approval of a reduction or exemption of the Unified Industrial and Commercial Tax; during the period of operation, if they have difficulties in paying taxes, they may apply for a refund of part of the Enterprise Income Tax upon approval. Article VII Taiwan investment enterprises to obtain legitimate profits, reinvested in our province to organize, expand export-oriented enterprises or technologically advanced enterprises, all reinvested part of the enterprise income tax and local income tax has been paid. Article VIII of Taiwan investors organized by the export-oriented enterprises or technologically advanced enterprises, Taiwan investors from the enterprise's share of profits remitted outside the mainland, exempted from the remittance amount of income tax. The purchase and construction of new houses by Taiwan investors shall be exempted from property tax for five years from the time of purchase or completion. Article 9 Taiwan investors organized by the province to encourage investment in enterprises, except in large and medium-sized cities in busy areas, exempt from municipal construction fees. Export-oriented and technologically advanced enterprises organized by Taiwan investors shall be exempted from land use fee for ten years from the year of approval of land use, and the land use fee may be reduced by 20% according to the standard stipulated by the province. Article 10 Taiwan compatriot investment enterprises in its total investment in the import of machinery and equipment, production vehicles and office equipment required by the enterprise, as well as Taiwan compatriots in the work of the individual brought in a reasonable number of daily necessities and means of transportation for their own use, exempted from the payment of import tariffs, industrial and commercial unified tax, and exempted from import licenses.
Taiwanese investment enterprises shall be exempted from paying import tariffs, unified industrial and commercial taxes and obtaining import licenses for raw materials, fuels, spare parts, components and ancillary parts imported for the production of export products, which shall be supervised by the Customs.
If the above imported materials are used for products sold in mainland China, they should follow the national regulations to complete the import formalities and pay the tax accordingly.
Taiwanese investment enterprises produce export products, except for state-restricted exports, are exempted from export tariffs, the Customs inspection and release of the enterprise's export contract. Article 11 The following safeguards shall be adopted for the investment enterprises of Taiwan compatriots:
(1) the supporting funds required by us in the investment enterprises of Taiwan compatriots shall be mainly raised by the enterprises themselves, and in case of difficulties, the local people's governments and relevant departments shall assist in raising the funds;
(2) the bank payments required by the investment enterprises of Taiwan compatriots shall be prioritized after examination and approval of the account opening bank;
(3) water supply required for the production and operation of the investment enterprises of Taiwan compatriots shall be prioritized after examination and approval of the account opening bank; and (C) For the water, electricity, gas, transportation and communication required for the production and operation of investment enterprises, the relevant departments shall give priority to the arrangement;
(D) For the fuel, raw materials and auxiliary materials required for the production and operation of investment enterprises of Taiwan compatriots, the planning and material departments shall assist in the arrangement and priority supply, or the enterprises may purchase them on their own. Article XII for Taiwan investors to provide the following convenience:
(1) Priority for the approval of investment projects. After the approval authority receives all the documents, belonging to the province within the purview of the approval of the project, within two weeks to complete the examination and approval procedures;
(2) the investment projects of Taiwan investors can be entrusted to relatives and friends in the mainland or Hong Kong, Macao and other regions as an agent. The agent should have a legally binding power of attorney;
(3) Individual Taiwan compatriots investing in the province as well as technical and managerial personnel hired by Taiwan compatriot investment enterprises from outside the mainland can be given multiple entry and exit documents and temporary residence procedures in the province. Taiwan compatriot investment enterprises in the province's personnel for business needs to go abroad or to Hong Kong, Macao region, by the competent departments of the enterprise after the political examination, reported directly to the provincial foreign affairs department for entry and exit formalities;
(4) for Taiwan compatriots investing in our province, in the life, transportation, communications, medical care, food and lodging and other aspects to provide convenience and care. With the certificate of the investment enterprise of the Taiwanese compatriots, they can pay for the expenses of food, accommodation, transportation and postal and telegraphic services in the province in RMB, except for those otherwise stipulated by the State.
(5) Vehicles of Taiwan compatriots' investment enterprises and cars and station wagons brought by Taiwan compatriots for their own use shall, with the purchase invoices, certificates of vehicle purchase surcharges and certificates of customs importation, go directly to the relevant departments to apply for driving licenses and license plates.