Hanzhong is a famous cultural city with a long history. There was a state of praising beauty in Xia, Shang and Zhou Dynasties. In 3 12 BC, the Qin dynasty was located in Hanzhong county. Over the past four thousand years, many cultural landscapes have been left behind, and the sloping plank road can be called a miracle of the world. Shimen and its cliff stone carvings are known as "national treasures"; Liu Bang, Zhuge Liang and others have made great contributions here, leaving behind the ancient Hantai, sacrificial altar, Yinmachi, Sean Temple, Wuhou Tomb, Wuhou Temple and other sites. Zhang Qian, a great diplomat of Han Dynasty in China, was born and buried here. Cai Lun, the inventor of papermaking, was named here; There are many ancient battlefield relics of the Western Han Dynasty, the Three Kingdoms and the Southern Song Dynasty. Nanhu Lake, Hongsi Lake, Xingyuan Lake, Nanshahe Scenic Area, Wuzi Mountain and Tiantai Mountain Forest Park have beautiful scenery and are good places for sightseeing. Today, Hanzhong is an open area approved by the state, an important economic development zone in southern Shaanxi and a national historical and cultural city; Chenggu and Mianxian are provincial historical and cultural cities. (1) If a foreign-invested enterprise reinvests its profits in the enterprise to increase its registered capital, or establishes other foreign-invested enterprises in the Development Zone for not less than five years, it may refund 40% of the income tax paid for the reinvested part upon the application of the investor and the approval of the tax authorities. If you reinvest in advanced technology and export-oriented enterprises, all the income tax paid by reinvestment will be refunded. Productive foreign investment
After the completion of a foreign-capital enterprise, a trial production period of one year is allowed, and the trial production period is regarded as the construction period.
(2) After the expiration of the exemption or reduction period, a foreign-invested enterprise may, upon application by the enterprise and approval by the competent tax authorities, continue to reduce the enterprise income tax by a certain percentage according to the taxable amount.
(3) Foreign-invested productive enterprises entering the Development Zone can enjoy financial subsidies not exceeding 20%-40% of the value-added tax paid by the enterprises in the Development Zone within three years from the date of registration.
(4) Foreign-invested enterprises come to the Development Zone to set up enterprises, and projects with foreign capital exceeding 25% are regarded as foreign-invested enterprises and enjoy preferential policies for foreign-invested enterprises.
(five) domestic enterprises in the development zone to invest in technological transformation projects in line with national industrial policies, 40% of the investment in equipment required for the project can be offset against the new enterprise income tax in the year when the equipment of the enterprise technological transformation project is purchased compared with the previous year.
(6) For domestic-funded enterprises that come to the Development Zone to set up productive non-public enterprises, the income tax paid by enterprises in the Development Zone shall be fully refunded in the first two years, and halved in the next three years. The income tax refunded shall be included in the subsidy income and the current profit and loss.
(seven) joint ventures invested by large and medium-sized state-owned enterprises in the development zone, where industrial enterprises are encouraged by the state, will no longer pay the income tax difference with the parent enterprise for the profits they share from the enterprises invested in the development zone.
(eight) to invest in new projects in the area, from the examination and approval to the start of construction, the local administrative fees at the city and county levels will be levied by half; New enterprises shall be exempted for the first three years from the date of production, and the local administrative fees at the city and county levels shall be levied according to the minimum amount for the next two years.
(nine) direct investment in transportation, energy, production plant construction projects, can be exempted from civil air defense engineering construction fees; Newly-built kindergartens, primary and secondary school teaching buildings, nursing homes and living service facilities for the disabled can be charged with ex situ construction fees for civil air defense projects according to 40% of the prescribed standards; For a construction project that exceeds 10 floor or the buried depth of the foundation exceeds 3 meters, an air defense basement with the same area as the ground floor shall be built. Newly developed residential areas, residential quarters and unified houses should be built according to the planning and design tasks issued at one time, and civil air defense projects of single buildings should be built according to 2% of the total construction area. Due to the limitation of geology, topography and construction conditions, it is impossible to build an air defense basement simultaneously with ground buildings. Approved by the municipal civil air defense office, the civil air defense construction fee can be charged at 50% of the prescribed civil air defense standards.
(10) Newly established enterprises or business units engaged in independent accounting and consulting (including consulting industries such as science and technology, law, accounting, auditing, taxation, etc.), information industry and technical service industry shall be exempted from enterprise income tax from the first year to the second year as of the date of opening. (1) The land transfer in the development zone is subject to the comprehensive land price, which is temporarily implemented according to the land price of different sections 1.8 million yuan/mu.
(2) Free use: Enterprises that have been operating for more than ten years and meet the needs of their subordinates will provide productive land in the development zone free of charge according to the actual needs of the project. 1, the world's top 500 enterprises, large multinational companies, domestic 100 top enterprises, and the annual fiscal revenue of the development zone at this level is more than 2 million yuan; 2, that year to other enterprises in the development zone at the same level of fiscal revenue of more than 5 million yuan.
(3) If a productive enterprise investing in the Development Zone obtains the land use right by means of transfer and pays it in one lump sum, it will be turned over to the enterprise with local fiscal revenue of 500,000 yuan or more in the Development Zone on an annual basis, with a discount of 65,438+05%-60% on the basis of the land transfer price.
(4) If it is really difficult for a productive enterprise with fixed assets investment of more than 6,543,800 yuan and land area of more than 50 mu to pay the comprehensive land price in one lump sum, it can be paid by installments.
(five) investors in the development zone to set up enterprises, in addition to land acquisition and construction, but also can rent and purchase standard factories. (a) encourage the establishment of venture capital companies or venture capital management companies in the form of limited companies and joint stock limited companies.
Manage the company. For venture capital institutions established in the development zone, if more than 50% of their investment income comes from high-tech enterprises in the zone.
Venture capital shall be applied by the enterprise, approved by the Development Zone Management Committee, and implemented with reference to the preferential tax policies for high-tech enterprises.
(2) Entrepreneurial (venture capital) institutions may withdraw funds not exceeding 3% of their investment risk reserve to compensate for investment losses. (a) the implementation of special preferential policies for large-scale projects and projects with particularly high technical content. Invest in major high-tech projects and allow enterprises to enter the market first. Projects with actual investment exceeding 1 100 million yuan will be supported in the form of "one project, one policy".
(two) for major projects, the implementation of project promotion service system. For foreign-funded projects with more than US$ 6,543,800,000, special promotion fees will be arranged, and a lean and efficient promotion service team will be set up to provide full-process and all-round follow-up services from project signing, project approval, construction to operation.
(three) where the investment in fixed assets is more than 200 thousand yuan, or the business owners who have been operating in the area for more than 3 years, they can apply for permanent residence in cities and towns for the investors themselves, their spouses and children. Enterprises with an investment of more than100000 yuan may, upon their own application, apply for permanent residence in cities and towns for their managers, professional and technical personnel with above titles and intermediate technical workers. If the population and registered permanent residence who move into the development zone with the project move into the development zone, no urban capacity increase fee will be charged.
(4) The inventions and creations of scientific and technological personnel and scientific research units have been put into production in the development zone and achieved benefits. With the approval of the relevant departments, 5- 10% of the new profits from inventions and creations will be awarded to scientific research units and scientific and technological personnel for three consecutive years.
(5) The recommended units and individuals who have successfully introduced domestic and foreign merchants to invest in the Development Zone will be rewarded by the Development Zone Management Committee in addition to enjoying market rewards. This preferential policy shall be implemented as of the date of promulgation, and the Administrative Committee of Hanzhong Economic Development Zone shall be responsible for the interpretation.