1. New Registration
①Other Limited Classes
Enterprise Income Tax is levied at 15%, and the part of local tax sharing is halved, with the effective tax rate at 12%; Personal Income Tax rate is levied at 20%, and the support mode of first ???then return??? is adopted, and 50% of the part of local tax sharing is allocated to the enterprises as the supporting funds to help them develop.
The local tax rate is levied at 20%.
②Partnership enterprises
Enterprise income tax is zero, the personal income tax rate in accordance with the 20% levy, the local share of 50% of the portion of the allocation to enterprises to support the development of enterprises.
Two, film and media, software and hardware development enterprises, venture capital and new energy
(a), tax incentives
Enjoy the enterprise income tax "five exemptions and five halves", the total amount of value-added tax (VAT), business tax, and income tax retained in the development zone finances in the current year in the amount of 3-5 million yuan, 5-20 million yuan, 10 million yuan, 10 million yuan, 10 million yuan, 10 million yuan, 10 million yuan, and 20 million yuan. The total amount of value-added tax, business tax and income tax retained in the year is 3-5 million yuan, 10 million yuan, 10-20 million yuan and more than 20 million yuan, which will be supported at the rate of 20%, 25%, 30% and 35% of the total amount retained respectively, of which the value-added tax of software and hardware development enterprises enjoys immediate tax refund.
Third, the headquarters economy
The newly introduced headquarters enterprises, within five years from the year of recognition, can be given 50% of the total local tax revenue of the enterprise to support funds.
Four, Horgos Economic Development Zone Investment Promotion Financial and Tax Preferential Policies (Trial)
(a) newly established enterprises, taxpayers a tax year in the development zone, the actual payment of taxes, value-added tax, business tax, income tax retained by the development zone finances that year, the total amount of 3-5 million yuan, 5-10 million yuan, 10-20 million yuan, 20 million yuan or more, respectively, by the amount of tax retained, the total amount of tax retained, business tax and income tax. million or more, shall be rewarded at the rate of 20%, 25%, 30% and 35% of the total amount retained respectively.
(2) For the new industrial enterprises within the scope of the development zone, based on the actual project and the completion of the time limit requirements, the total investment in fixed assets of 50 million or more, based on the actual project and the completion of the time limit requirements, based on the floor area of the new plant, according to 50 yuan / square meter subsidies. The equipment investment in the recognized high-tech industry is subsidized according to 1% of the equipment investment.
Khorgos Economic Development Zone Investment Promotion and Tax Preferential Policies (Trial)
In order to strengthen the Khorgos Economic Development Zone, hereinafter referred to as the "Development Zone" pace of construction, and to promote the development of the Development Zone, sustained, rapid and healthy development, according to the State, the Autonomous Region, the relevant laws, regulations and policies, combined with the actual Development Zone, hereby formulate the preferential policies.
I. The preferential policies of the State, Xinjiang Uygur Autonomous Region, Ili Kazakh Autonomous Prefecture and Western Development, as well as the preferential policies of the State and Xinjiang Uygur Autonomous Region given to the Khorgos National Economic Development Zone are all applicable to the development of the Zone.
II. Preferential Policies on Income Tax Reduction and Exemption
From January 1, 2010 to December 31, 2020, for the new enterprises within the scope of the "List of Preferential Income Tax for Enterprises in Difficult Areas of Xinjiang that Belong to the Key Encouragement for the Development of Industries" in the development zone, the enterprise income tax shall be exempted from tax for five years from the taxable year in which the first production and operation income is obtained. After the expiration of the exemption period, the enterprises will be exempted from the local share of income tax for another five years, and the local share of income tax will be exempted from the local share of income tax in the form of reward by the Finance Bureau of the Development Zone to subsidize the enterprises in the form of reward.
The first production and operation income refers to the first income after the industrial project is put into operation.
Three, the development zone to encourage investment in the top ten industries
(a) international trade and logistics;
(b) financial industry;
(c) headquarters economy;
(d) high and new technology industry;
(e) convention and exhibition economy;
(f) high-end tourism, cultural industry;
(vii) deep processing of agricultural products;
(viii) the development of the development zone to encourage investment in the ten industries. deep processing of agricultural products;
(viii) biological and pharmaceutical industries;
(ix) mechanical and electrical products, automobiles, large-scale construction machinery and mining equipment supporting the assembly and processing;
(x) imported resources (oil and gas, rare metals, etc.) processing.
Four, the development zone to encourage investment in the industry to enjoy financial incentives and subsidies
(a) the newly established enterprises, taxpayers a tax year in the development zone, the actual payment of taxes in the development zone, the current year retained in the development zone financial value-added tax, business tax, income tax in the total amount of 3-5 million yuan, 5-10 million yuan, 10-20 million yuan, 20 million yuan The total amount of VAT, business tax and income tax retained in the year is 3-5 million yuan, 5-10 million yuan, 10-20 million yuan and 20 million yuan respectively.
Declaration procedure: after the end of a tax year, before February 15 of the following year, the taxpayer will be a copy of the legal person business license, a copy of the copy of the tax registration, a copy of the tax voucher and the company's application report to be submitted to the Development Zone Investment Promotion Bureau, the Investment Promotion Bureau of the Development Zone will be the Secretary for Finance, the State Administration of Taxation, the Local Taxation Bureau of the taxpayers of the previous year's tax year's contribution to the Development Zone finances approved to calculate the award Amount, reported to the main leadership of the management committee for approval, before the end of February to honor the award.
(2) for the new industrial enterprises within the scope of the development zone, based on the actual project and the completion of the time limit requirements, the total investment in fixed assets of 50 million or more, based on the actual project and the completion of the time limit requirements, based on the floor area of the new plant, according to the 50 yuan / square meter subsidies. The equipment investment in the recognized high-tech industry is subsidized according to 1% of the equipment investment.