In order to seize the historical opportunity of the western development, comprehensively enhance the comprehensive strength and competitiveness of the economy, and promote the rapid development of the economy and society, this policy and measures are formulated in accordance with the laws, regulations and the relevant provisions of the State, and in the light of the actual situation of the province. (i) Liberalization of economic scope. In addition to national laws and regulations expressly prohibited and restricted industries, other industries are liberalized. Provincial encouragement of industrial directories and restricted industry catalog development and adjustment, by the provincial development planning department in conjunction with the relevant departments to draw up
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Determined by the provincial people's government agreed to regularly announce to the community.
1, encourage all kinds of enterprises and individuals to invest or participate in the investment of roads, bridges, aviation, communications, water conservancy and other infrastructure construction, as well as water supply, heating, gas supply, fire protection, environmental protection, garbage disposal, sewage treatment, landscaping, landscaping and other urban utilities construction or through bidding and other ways to obtain the right to operate infrastructure, urban utilities.
2. Encourage investment in salt lake, electric power, non-ferrous metals, non-metallic minerals, Chinese and Tibetan medicine, special agricultural and livestock products, tourism and other advantageous resource development and high-tech industries.
3, encouraging enterprises to invest in various forms of agricultural and animal husbandry industrialization.
4. Encourage investment in education, science and technology, culture, health and sports.
5, to encourage the non-state economy to participate fully in the development of the service industry, and promote the chain management, franchising, logistics and distribution, multimodal transport and other forms of organization and service development. Development of brokerage agencies and intermediary service organizations. Encourage enterprises or individuals in a position to engage in brokerage agencies, intermediary services, electronic information services and other business.
6. Encourage the non-state economy to participate in the shareholding reform of local financial institutions.
7. Encourage the establishment of various forms of enterprise loan guarantee companies and venture capital companies. (B) to relax the requirements on the limit of registered capital
1, limited liability company set up, the shareholders of the paid-up capital of up to 10,000 yuan can be registered. The articles of association of the company's contribution, can be submitted by the shareholders to the registration authority to submit a letter of commitment to inject the contribution in installments, the period of three years. If the amount is not reached after the deadline, the registration authority shall authorize the registered capital of the company according to the actual capital invested.
2, unincorporated business corporations are registered according to the actual capital
(C) reform of the registration system.
1, according to the principle of broad entry and strict control, food, drugs, flammable and explosive substances, dangerous goods and other public
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the people's lives and health as well as major public **** interest in the production of the project, the implementation of industrial and commercial acceptance, copy the relevant, concurrent examination and approval, and the completion of the workflow time limit; the other general business projects, the implementation of the commitment to the system of registration! The enterprises may first apply for registration and make a commitment on the relevant matters, the registration authority may first register and issue a license, involving pre-approval of the project, in the scope of business with a license to operate.
2, laws and regulations do not prohibit or restrict the business items by the operator to independently determine the scope of business, the scope of business changes, the operator to the registration authority for the record.
3, relax the restrictions on the conditions of the enterprise name. As long as in line with the provisions of the enterprise name, apply for provincial name, are approved. For the operation of a variety of industries or a large amount of registered capital, there are more than three branches, the name may not reflect the characteristics of the industry,; industrial development of the word.
4, the registered capital of 30 million yuan or more of new enterprises, allowed to crown group name. (D) simplify the approval process for investment projects.
1, the national industrial policy to limit and control the development, the relationship between social security, public health, comprehensive utilization of resources to develop a balanced, environmentally friendly projects, as well as the government's participation in the investment or financing of projects with a total investment of more than 200 million yuan of projects to implement the investment approval system. For investment projects that should be approved, the government has not invested or financed, only the approval of the project proposal; the government partially funded or financed projects, focusing on the approval of the feasibility study report; the government's full or most of the funded, financed projects, the approval of the project proposal, the feasibility study report and preliminary design.
2, where in line with national industrial policy and industry, regional development planning, the use of their own funds or self-financing funds, with a total investment of less than 200 million yuan of the project, the implementation of the filing system. For the record of the project, the investment authority only review the public **** interests, industrial policy, environmental protection, the comprehensive utilization of resources, development and balance, land acquisition and other content.
3, the state has special provisions for the approval of investment projects, in accordance with national regulations. (I) Income Tax Preferential Policies
1. Enterprises located in the province and conforming to the national as well as the provincial encouraged industries, whose main business revenues account for more than 70% of the total revenues of the enterprises before 2010, will be subject to a reduced enterprise income tax rate of 15%.
2, the new productive enterprises (except for the state expressly restricted), trade and circulation enterprises, since the production and operation of
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day, five years exempt from corporate income tax, after the expiration of the period of reduced corporate income tax at a rate of 15% for five years.
New enterprises in the basic industries of transportation, electric power, water conservancy, postal service, radio and television broadcasting are exempted from enterprise income tax for five years, and after the expiration of the period, the enterprise income tax will be reduced by half for five years.
3. New infrastructure, ecological environment construction and high-tech projects (separate accounting) are exempted from enterprise income tax for 8 years from the date of production and operation of the project, and after the expiration of the period, the enterprise income tax will be halved for 2 years.
4. Expenses incurred by enterprises in researching and developing new technologies and processes can be counted as administrative expenses for one-time deduction before tax. Enterprises whose research and development expenses have increased by more than 10% over the previous year may deduct 70% of the actual amount incurred from their taxable income.
5. Enterprises engaged in the construction of energy, transportation, environmental protection and other infrastructures, the maintenance and repair costs of machinery and equipment incurred in the course of production and operation can be deducted in the year of occurrence of a one-time pre-tax deduction.
Enterprises belonging to the state and the province to encourage industrial projects, machinery and equipment used in the process of production and operation, comprehensive development and utilization of resources in the process of production and operation of fixed assets can be taken to accelerate depreciation depreciation method.
6, investment in new or joint ventures with rural collective economic organizations, cooperation in agricultural and animal husbandry industrialization projects such as production, processing or distribution of agricultural and livestock products, from the date of production and operation, exemption from enterprise income tax for 10 years. Recognized leading enterprises in the industrialization of agriculture and animal husbandry, after enjoying the relevant preferential policies, can continue to extend the relevant preferential policies with the approval of the provincial government.
7, mergers and acquisitions of state-owned productive enterprises in the province, from the date of production and operation, exempted from enterprise income tax for five years, and after the expiration of the period of half the enterprise income tax for three years. Mergers and acquisitions of state-owned non-productive enterprises (except for entertainment, sauna, massage and Internet cafes) shall be exempted from enterprise income tax for three years from the date of operation, and after the expiration of the period, the enterprise income tax shall be reduced by half for three years.
8. New science and technology-based enterprises are exempted from enterprise income tax for 8 years from the date of recognition, and after the expiration of the period, the enterprise income tax will be reduced by half for 2 years. Enterprises conducting technology transfer and the income from technical consultation, technical service and technical training in the process of technology transfer are temporarily exempted from enterprise income tax if the annual net income is less than 500,000 yuan, and the enterprise income tax on the part exceeding 500,000 yuan shall be reduced by half.
9. Approved investments in basic education, higher education and special education are temporarily exempted from enterprise income tax in the Golmud Kunlun Economic Development Zone
Income tax.
Investment in private hospitals, from the date of operation, three years exempted from enterprise income tax, after the expiration of the period of a reduced enterprise income tax rate of 15% for five years. Private medical institutions in rural pastoral areas are temporarily exempted from enterprise income tax.
10. Newly established independent consulting (including science and technology, legal, auditing, accounting, taxation and other consulting), information, technical services, as well as property management, community service enterprises or business units, from the date of operation, exempted from enterprise income tax for two years, and after the expiration of the period of half of the enterprise income tax levied for three years.
11. New tourism resources development enterprises shall be exempted from enterprise income tax for 6 years from the date of operation, and after the expiration of the period, enterprise income tax shall be levied at a reduced rate of 15%.
12. Foreign-invested enterprises and projects located in the province and conforming to the encouraged industries of the state and the province are temporarily exempted from local income tax.
13. The above provision of half reduction of enterprise income tax means that the amount of income tax payable is calculated at a preferential tax rate of 15% and then implemented at half the amount. (ii) Resource tax.
Enterprises investing in the exploitation of mineral resources (except for the exploitation of oil and natural gas resources) by newcomers are temporarily exempted from the resource tax for five years from the date of the production and operation of the enterprise
(iii) Arable land occupation tax.
Provincial highways, national highways, provincial highways, county and township roads and other types of highway construction land, are exempted from the cultivated land occupation tax.
(iv) Value-added tax.
Investment in new or joint ventures and cooperation with rural collective economic organizations to set up agricultural and livestock products production,
natural environment
processing or circulation and other agricultural and animal husbandry industrialization projects, within three years from the date of production and operation, by the financial year of the enterprise in fact paid the value-added tax on the local retention of 80% as a financial support funds for the support of the enterprise's development (e) Agricultural Tax and (v) agricultural tax and pastoral tax.
Enterprises investing in the industrialization of agriculture and animal husbandry are exempted from agricultural tax and pastoral tax for five years from the year of benefit.
(6) Other tax incentives.
1, new productive enterprises, from the date of production and operation, 5 years from the date of exemption from vehicle and vessel use tax, property tax or urban real estate tax, vehicle and vessel use license tax, exemption from land use tax during the construction period.
2. New infrastructure, ecological environment construction and high-tech projects (separate accounting) are exempted from vehicle and vessel use tax, property tax or urban real estate tax, vehicle and vessel use license tax for 10 years from the date of production and operation of the project, and exempted from land use tax during the construction period.
3. Mergers and acquisitions of state-owned productive enterprises in the province shall be exempted from vehicle and vessel use tax, property tax or urban real estate tax and vehicle and vessel use license tax for 10 years. (I) Land use preferential policies.
1. Construction projects shall use state-owned land with compensation in accordance with the law, except as otherwise provided by law. The state-owned land use rights of various types of business land such as commercial, tourism, entertainment and commercial residential shall be acquired by enterprises through bidding, auction or listing, while the state-owned land use rights of other construction land may be acquired by agreement.
2. If a productive enterprise acquires the right to use state-owned land by agreement, it is exempted from paying 60% of the premium for the right to use state-owned land; the enterprise may pay 30% of the payable portion first, and the rest in installments within five years. Productive enterprises that acquire state-owned land use rights by lease are exempted from paying land rent for five years from the date of acquiring the use rights, and after the expiration of the period, they are required to pay half of the land rent for five years.
3. If a company engages in infrastructure construction or public welfare construction projects, etc., and can use state-owned land allocated in accordance with the state regulations, it shall be approved by the competent land administration department and the land shall be supplied in the form of land allocation.
Inspections
4, the use of state-owned barren mountains, wasteland and other unutilized land to engage in afforestation, grass-planting and other ecological construction or comprehensive development projects in agriculture and animal husbandry, as well as the establishment of public welfare, exempted from the payment of state-owned land reimbursement fees; land use rights for 50 years unchanged, can be inherited in accordance with the law, and after the expiration of the period of use, the original right to use the person with priority to be transferred; to reach the amount of the contractually agreed upon investment or to meet the ecological construction conditions, the land use right can be transferred, rented or mortgaged in accordance with the law.
5. Rural collective land is permitted to be used for village and township construction on the premise of conforming to the overall land use plan and village and township construction plan, and to participate in the development of projects by means of leasing or making shares.
6. If vegetable land is occupied in highway construction, it is exempted from the New Vegetable Land Development Fund, and from the forestry logging license fee, forestry construction protection fee and forestry conservation fund levied in the highway construction link.
(2) Preferential policies for mineral resources development.
1. Anyone who surveys and exploits mineral resources in the province may also obtain prospecting rights and mining rights by applying for approval in accordance with the law, in addition to obtaining prospecting rights and mining rights through bidding and auction. Prospecting right holders and mining right holders can take the way of selling, making capital contributions, cooperating in exploration or mining, listing and other ways to transfer the prospecting right and mining right in accordance with law, and can also be leased and mortgaged prospecting right and mining right in accordance with the relevant provisions.
2, mining the national and provincial shortage of various types of minerals or take the application for approval of the way to obtain the prospecting rights and mining rights, can be reduced or exempted from paying the prospecting rights royalties, mining rights royalties. Prospecting royalties, the first year of exploration can be exempted, the second to the third year of exploration
Project signing
degree can be reduced by 50%, the fourth to the seventh year of exploration can be reduced by 25%. Mining right royalties are exempted from payment for the mine infrastructure period and the first year of mine production, reduced by 50% for the second to third year of mine production, 25% for the fourth to seventh year, and exempted for the year of mine closure.
3. Investors investing in the exploitation of mineral resources, in line with the following conditions, the compensation fee for mineral resources can enjoy the following concessions:
(1) the exploitation of recycled mineral resources other than the main types of ***, associated minerals, ***, associated with the production of minerals of the compensation fee for mineral resources is exempted from the payment of five years;
(2) the use of advanced technology to mine the province's existing technology is difficult to exploit mineral resources, exempted from the payment of mineral resources compensation fees;
(3) the use of advanced technology that has not yet been used in the province to exploit the recovered mineral resources***, associated, and produced minerals, exempted from the payment of mineral resources compensation fees for ***, associated minerals;
(4) the use of tailings, exempted from the payment of mineral resources compensation fees.
4. If you invest in the mining of mineral resources, you are allowed to record the following expenses as deferred assets and amortize them in stages of mining.
(1) geological exploration fees for the exploration of mine-ready deposits;
(2) the price paid for prospecting rights and mining rights for the acquisition of mineral rights by way of grant. IV. Encouragement of technological innovation
(1) Encourage technology, management and other factors of production to participate in the distribution of proceeds. Encourage enterprises to introduce scientific and technological and management personnel through various forms of enterprises to reward the introduction of talent incentives can be included in the cost.
(2) Patents, trademarks and other scientific research results and other types of intellectual property rights can be valued as shares or participate in the distribution of proceeds, the proportion of shares or participation in the distribution of proceeds by the intellectual property rights of the owner and the enterprise to agree on their own.
All types of intellectual property rights shall be evaluated by qualified intangible asset evaluation organizations if they are invested as registered capital of the enterprise.
(C) to encourage enterprises to carry out technological innovation, all types of enterprises for the development of new technologies, new processes, new products for the research and development of the financial investment of 5% or more of sales revenue, science and technology and other relevant departments in the arrangement of scientific research projects should be prioritized to give support.
(D) increase the rewards for the completion of scientific and technological achievements. In the function of scientific and technological achievements in the transformation of the proceeds obtained, enterprises, scientific research institutions, institutions of higher learning can be withdrawn within five years of 10% _ 20% of the proportion of the results of the completion of the reward and the contribution to the industrialization of the personnel. (I) Open Government.
1, the administrative organs to formulate policies and regulations involving economic and trade, as well as to make decisions of significant interest to enterprises before making, should seek the views of enterprises, if necessary, should be held hearings. Golmud Kunlun Economic Development Zone
2, where the economic and trade, social management and other content of the various regulations and policies, all in the implementation of the first month to the community. Administrative organs should set up regulations, policy advice, access points. Enterprises can inquire with the relevant departments free of charge, for relevant information.
3, the government invested or financed construction projects and government procurement projects bidding, public welfare construction, and administrative organs at all levels to make major decisions and other administrative actions, are open to the public.
4, the duties of administrative organs at all levels, the basis for doing business, conditions, procedures, deadlines, standards, hosts responsible for, and supervisory telephone number should be publicized. (B) simplify the approval procedures, shorten the approval time limit.
1, by an administrative organ responsible for the approval of matters, the implementation of window services, approval of a single content, the submission of complete materials, the administrative organ should be handled instantly; complex, can not be handled instantly, it should be answered within three working days.
2, the implementation of one-stop service. Conditional local governments should establish a joint licensing hall, centralized by more than one administrative organ responsible for a number of approvals, where the formalities, complete materials for approval, should be handled immediately.
3, the establishment of parallel approval system, approval by more than one administrative organ is responsible for, can be charged to the final approval of the authority to accept the application, and is responsible for coordinating with other approving authorities, within 15 working days to complete the approval process.
The final approval of the approval authority to coordinate with other approval authorities, the other approval authorities do not reply after the deadline, is deemed to agree.
4. If laws and regulations have special provisions on the time limit for approval, the provisions shall apply.
5, new enterprises in the process of approval, approval, registration, filing the need to pay a variety of administrative fees are reduced or waived. Enterprises in the business process to pay a variety of administrative fees, are charged at the lowest standard.
(C) the implementation of the service commitment system.
1, administrative organs at all levels should be a clear commitment to do the service standards and time limits.
2, planning, economic and trade, industry and commerce, land and resources, construction and other departments should provide full services for investment enterprises and key investment projects, take the initiative to follow up and coordinate with the relevant departments for enterprises to solve the construction and production and operation of the process of policy issues and other issues that need to be resolved by the government.
3, the enterprise asked the administrative organs to solve the problem, belongs to the scope of responsibility of the administrative organs, the administrative organs to be within the prescribed time limit in accordance with the law. Does not belong to the scope of responsibility of the organ, should actively coordinate with relevant departments to solve. If it does not conform to the laws, regulations and policies, it shall explain the relevant circumstances to the enterprise.
(4) Standardize administrative behavior.
1, standardize the supervision and inspection of enterprises. Administrative organs and their staff to enter the supervision and inspection of enterprises, there must be laws, regulations and rules clearly stipulated, or shall not enter the enterprise for supervision and inspection. Administrative organs with administrative inspection powers, should be in accordance with the State Council "control of economic inspection of enterprises in accordance with the provisions of the inspection plan and in accordance with the plan to carry out inspections. Except for inspections specifically provided for in laws, rules and regulations or carried out by the administrative organ for the purpose of investigating a case, routine inspections shall not be arranged for enterprises that pay taxes in accordance with the law, have no record of unlawful behavior and have good credit; supervisory inspections shall not be repeated in respect of the same enterprise; and inspections that have been arranged by a higher-level administrative organ shall not be arranged repeatedly by a lower-level administrative organ.
2. Protecting the property rights of enterprises.
Prohibits administrative organs from occupying enterprise property without compensation; prohibits unlawful forced demolition and relocation of enterprises, or demolition and relocation of enterprises without compensation; prohibits millions of apportionment, indiscriminate fees and fines to enterprises, and prohibits the use of the convenience of their positions to take, take, take, take, or accept property from enterprises.
The various types of administrative charges and standards for enterprises are all approved and announced by the provincial government, and no charges shall be levied without the approval and announcement of the provincial government. Charging units should hold a "fee license", the charges must use the provincial financial department uniformly printed (supervised) administrative fee bills.
Enterprises have the right to reject all administrative actions that harm the legitimate rights and interests of enterprises, such as the three chaos.
3, respect for the right to operate enterprises. Administrative organs shall not interfere with the production and operation of enterprises under any pretext or in any form, infringing on the autonomy of business operations. In addition to the national and provincial pricing directory, the price of other goods and services are liberalized by the enterprises to decide.
4, encourage fair competition. Administrative organs shall not restrict competition, prohibit the administrative organs to specify the business
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Service, prohibit the liberalization of business projects to restrict. (a) All levels of government and its departments are specifically responsible for the implementation of this policy measures. Departments should, in accordance with their respective responsibilities, develop specific measures for the implementation of the relevant policies and measures in their departments. The implementation of the system of responsibility of a hand, with the implementation of the relevant provisions of this policy measures of the functional departments, such as the implementation of this policy measures, should be held responsible for the leadership of its main person in charge. (b) Administrative organs and their staff at all levels shall earnestly implement the provisions and requirements of this policy measures, standardize administrative behavior and fulfill service commitments. Where the implementation or incomplete implementation of this policy measures, do not fulfill the promise, or set up obstacles to make this policy measures can not be realized, as well as the implementation process of deliberately making things difficult, shirking responsibilities, will be held administrative responsibility.
(3) Supervisory organs at all levels are responsible for supervising and checking the implementation of this policy and measures by administrative organs at all levels, and investigating and dealing with violations of the provisions of this policy and measures by administrative organs and their staff, who should be held accountable for the leadership responsibility and other administrative responsibilities must be in accordance with the "system of accountability of administrative staff for administrative faults," the provisions of the administrative punishment or dismissal.
(d) the monitoring organs at all levels to set up a reporting telephone, mailbox or station to receive complaints and reports of enterprises. Administrative organs and their staff refused to implement the relevant preferential policies, do not fulfill the relevant requirements of the provisions of this policy measures, enterprises have the right to complain or report to the supervisory organs, the supervisory organs should be accepted in a timely manner, seriously investigate and deal with the investigation and handling of the investigation and handling of the results should be announced to the community.