1. Taxation Policy
(1) For productive foreign-invested enterprises with an operating period of 10 years or more, they shall be exempted from enterprise income tax for the first two years and shall be subject to a 50% reduction in enterprise income tax for the next three years from the year in which they start to make profits. Foreign-invested enterprises engaged in agriculture, forestry and animal husbandry and foreign-invested enterprises located in economically underdeveloped and remote areas may continue to be subject to a reduced enterprise income tax of 15% to 30% of the tax payable for the next 10 years after the expiration of the tax exemption or reduction.
(2) If a Sino-foreign joint venture enterprise engaged in the construction of port terminals has an operating period of 10 years or more, it shall be exempted from enterprise income tax for the first five years and shall be subject to a 50% reduction in enterprise income tax for the next five years from the year in which it starts to make profits.
(3) After the expiration of the period of income tax exemption for the product exporting enterprises in accordance with the state regulations, if the output value of the exported products of the enterprises reaches more than 70% of the output value of the products of the enterprises in the same year, the enterprise income tax can be halved in accordance with the current tax rate. If the tax rate after the half reduction is lower than 10%, the enterprise income tax shall be levied at the rate of 10%.
(4) After the expiration of the period of income tax reduction and exemption in accordance with the state regulations, the advanced technology enterprises can extend the period of halving the enterprise income tax for three years. If the tax rate after the half reduction is lower than 10%, the enterprise income tax shall be levied at the rate of 10%.
(5) Production enterprises organized in the northern industrial zone of Qinhuangdao, which are technology-intensive or knowledge-intensive projects, or projects with foreign investment of more than 30 million US dollars with a long payback period, or energy, transportation and port construction projects, shall be subject to a reduced enterprise income tax rate of 15%.
(6) Other productive foreign-invested enterprises organized in the northern industrial zone of Qinhuangdao shall be subject to a reduced enterprise income tax rate of 24%.
(vii) Foreign-invested enterprises organized in the Northern Qinhuangdao Industrial Zone with an operating period of 10 years or more shall be exempted from local income tax for 10 years from the date of operation. Product export enterprises and advanced technology enterprises organized are exempted from local income tax.
(viii) If a foreign-invested enterprise incurs an annual loss, it can make up for it with the income of the next tax year; if the income of the next tax year is insufficient to make up for it, it can continue to make up for it year by year, but the maximum period shall not exceed five years.
(ix) If a foreign investor in a foreign-invested enterprise reinvests the profits obtained from the enterprise directly in the enterprise, increases the registered capital, or invests as capital to open other foreign-invested enterprises, and operates the enterprise for a period of not less than five years, the foreign investor shall be reimbursed for 40% of the tax paid on the reinvested portion of the income tax.
(j) foreign-invested enterprises with technology development expenses increased by more than 10% (including 10%) over the previous year, are allowed to deduct 50% of the actual amount of technology development expenses from the taxable income of the current year.
(xi) Domestic equipment purchased by a foreign-invested enterprise within the total amount of investment, in compliance with specific national regulations, 40% of the investment in the purchase of domestic equipment can be credited against the enterprise income tax of the year in which the equipment was purchased over the previous year.
(xii) If the domestically produced equipment purchased by a foreign-invested enterprise within the total investment amount conforms to the specific provisions of the State, the value-added tax on domestically produced equipment may be fully refunded.
(xiii) Equipment imported by foreign-invested enterprises for their own use within the total amount of investment shall be exempted from customs duties and import-related value-added tax if it conforms to the specific regulations of the State.
(xiv) Income derived by units and individuals engaged in technology transfer, technology development business and related technical consulting and technical services shall be exempted from business tax.
(xv) For foreign-invested enterprises and foreign individuals to transfer the ownership or right to use (excluding trademark rights) of patented and non-patented technologies to others for a fee, as well as to provide technical consulting and technological services related to them, and to take the form of "entrance fee", "commission fee", "commission fee", "commission fee", "commission fee", "commission fee", "commission fee", "commission fee", "commission fee", "commission fee", "commission fee", "commission fee", etc., in the form of extracting the income in accordance with the proportion of the product sales. Income derived from the transfer of technology in the form of "entry fee", "commission fee", etc. in proportion to the sales of products shall be exempted from business tax.
(16) The income from technology transfer of scientific research units is exempted from business tax.
(xvii) Investment in shares with intangible assets and participation in profit distribution*** together with risk-taking behavior are not subject to business tax.
(xviii) The behavior of investing in real estate, participating in profit distribution of the invested party and bearing the risk of investment is not subject to business tax.
(xix) No business tax shall be levied on the merger, amalgamation and auction of enterprises.
(xx) Individuals are exempted from property tax on properties used for their own purposes in the establishment of homes for the aged, nurseries and kindergartens.
(xxi) Land use tax is exempted for dedicated land used directly for planting, farming and rearing.
(xxii) Land approved for reclamation and remediation and abandoned land reformed are exempted from land use tax for 5 to 10 years from the month of use.
(xxiii) Enterprises, collective and individual schools, hospitals, nurseries and kindergartens are exempted from land use tax if their land can be clearly divided from other land of the enterprises.
(xxiv) Net gains from B shares and overseas shares issued by Chinese domestic enterprises held by foreign individuals are exempted from individual income tax.
(xxv) Individual industrial and commercial households or individuals specializing in planting, raising, feeding and fishing, whose business projects comply with the relevant state regulations, are no longer subject to individual income tax.
(xxvi) If individual income tax is levied on the profits realized by sole proprietorships, partnerships and private enterprises of the nature of sole proprietorship and partnership at the five-stage ultra-progressive tax rate of 5% to 35%, enterprise income tax is no longer levied.
2, fees and charges policy
Strict implementation of the national and provincial unified development of a variety of fees and charges, fees and charges are strictly prohibited in excess of the scope and standards. Larger investment, higher technology content of the project, can be in the state within the scope of the license to discuss a matter, a policy.
3, electricity policy
Execution of the state and relevant departments on electricity regulations, rules and other uniform provisions. The implementation of the Beijing-Tianjin-Tangshan power grid JiBei sales tariffs. For part of the electricity consumption to implement the peak and valley time sales and peak and valley time wholesale way. For general power supply requirements of power users applying for new installation and increase in power consumption capacity does not charge for power supply (distribution) project sticker fee. Except for the user's own electric facility costs and the power supply (distribution) sticker fee for non-general power supply requirements, no fees will be charged.
4, water policy
The nature of water use is divided into eight categories. In addition to residential water use, the implementation of the nature of water use according to the adoption of a single price. Non-residential water use to take a flexible policy. There are two sources of water in the industrial zone, one is the city's tap water; the second is the introduction of green water, raw water price of 0.68 yuan per ton.
5, land policy
Land in the industrial zone to implement paid transfer. The term of the land grant is 50 years for industrial land, 40 years for commercial land, and 70 years for residential land. The land premium is charged according to the size of the enterprise's investment. For investment of more than 100 million yuan, 80,000-100,000 yuan per acre; for 50-99.99 million yuan, 90,000-120,000 yuan per acre; for less than 30 million yuan, 100,000-140,000 yuan per acre. For high-tech enterprises, 80,000-100,000 yuan per mu. For the land premium, enterprises can go through the formalities and start the construction after paying 50%, and the rest will be paid in two years.
6, incentives
Quoted Qinhuangdao Municipal People's Government "on the introduction of foreign investment intermediaries to reward the Interim Provisions"
Article I In order to mobilize people from all walks of life to attract investment enthusiasm, and vigorously attract foreign investors to the city's investment in the city to promote the development of the city's economy, and hereby formulate the provisions of this regulation.
Second, the provisions of this investment intermediary (hereinafter referred to as intermediary) refers to the introduction of the project process has a direct and irreplaceable role of natural persons inside and outside the territory (including cadres, civil servants).
Article 3 Where in line with the city's industrial development direction of foreign investment projects in fixed assets, are within the scope of the incentive, including:
(a) industrial projects;
(b) the industrialization of agriculture and high-efficiency agricultural construction projects;
(c) Tourism development projects;
(d) trade circulation projects;
(e) high-tech industry projects;
(e) the introduction of the project. High-tech industry projects;
(6) Infrastructure construction projects;
(7) Other productive projects encouraged by the state, provinces and municipalities with long-term tax sources.
Article 4 Where the introduction of foreign businessmen to set up joint ventures, cooperative ventures, sole proprietorships, buyout or participation in equity and other actual investment outside the city will be rewarded.
Article 5 The reward for intermediaries is calculated on the basis of 5 per cent of the actual funds in place, paid in RMB.
Sixth, the amount of capital attraction to determine the project is fully completed and put into production before the date of the funds in place as the base. After the project is completed and put into operation, the increased investment of the enterprise will not be rewarded to the intermediary.
Article 7 The incentive funds are in principle paid in a lump sum after the project is completed and put into operation. For projects with a total investment of more than 5 million U.S. dollars (or 40 million yuan) and a construction period of more than one year, after the land grant is in place, the funds in place as the basis for a proportional incentive; the construction period after the completion of the project is put into operation to honor.
Article VIII of the city, counties, districts, development zones to establish incentives special funds for intermediary incentives. Reward funds from the project where the taxpayers pay the same level of financial payments.
Article IX of the intermediary incentives for the confirmation
(a) the intermediary to provide the introduction of the project description; proof of identity and a copy of their own; other relevant information.
(2) The project unit provides the confirmation letter of the intermediary to attract capital and the capital verification report of the project issued by the accounting firm.
(C) the same level of investment promotion bureau, the Finance Bureau is responsible for the interpretation.
(D) the same level of policy approval.
Article X of this provision by the Municipal Investment Promotion Bureau, the Municipal Finance Bureau is responsible for the interpretation.
Article XI Where the past relevant normative documents inconsistent with the provisions of this provision, the provisions shall prevail.
Article XII of these provisions shall be implemented from the date of publication.