Golmud Kunlun Economic Development Zone
Approved by the provincial people's government, it will be announced to the public regularly.
1. Encourage all kinds of enterprises and individuals to invest in or participate in infrastructure construction such as roads, bridges, aviation, communications, water conservancy, and urban public facilities construction such as water supply, heat supply, gas supply, fire protection, environmental protection, garbage disposal, sewage treatment and landscaping, or obtain the right to operate infrastructure and urban public facilities through bidding.
2, encourage investment in salt lakes, electric power, non-ferrous metals, non-metallic minerals, Chinese and Tibetan medicines, special agricultural and livestock products, tourism and other advantageous resources development and high-tech industries.
3. Encourage enterprises to invest in the industrialization of agriculture and animal husbandry in various forms.
4. Encourage investment in education, science and technology, culture, health and sports.
5. Encourage the non-state-owned economy to fully participate in the development of service industry, and promote the development of organizational forms and service modes such as chain operation, franchising, logistics distribution and multimodal transport. Develop brokerage institutions and intermediary services. Encourage qualified enterprises or individuals to engage in brokerage, intermediary services and electronic information services.
6. Encourage the non-state-owned economy to participate in the shareholding system reform of local financial institutions.
7, encourage the establishment of various forms of enterprise loan guarantee companies and venture capital companies. (2) Requirements for relaxing the registered capital limit
1. When a limited liability company is established, the registered capital of shareholders can only reach 10000 yuan. The subscription amount in the company's articles of association can be injected in installments by shareholders submitting a three-year commitment letter to the registration authority. If it is not reached within the time limit, the registration authority shall verify the registered capital of the company according to the actual capital contribution.
2. An unincorporated enterprise as a legal person is registered according to its actual capital.
(3) Reform the registration system.
1, food, medicine, inflammable and explosive articles, dangerous goods, etc., according to the principle of lenient entry and strict management.
Golmud Kunlun Economic Development Zone
For production and operation projects involving public health and major interests, the workflow of industrial and commercial acceptance, copying, parallel examination and approval, and deadline for completion shall be implemented; Other general business projects implement the commitment registration system. Enterprises can apply for registration first and make commitments on related matters. The registration authority may register in advance and issue licenses. Involving pre-approval projects, it should be indicated in the business scope that it is operated with a license.
2. The business scope of business projects that are not prohibited or restricted by laws and regulations shall be decided by the operators themselves. Where the business scope changes, the operator shall go through the filing formalities with the registration authority.
3. Relax the restrictions on enterprise naming conditions. As long as it meets the requirements of enterprise name, all applications for crown and province name will be approved. For those who operate various industries or have a large registered capital and more than three branches, the name may not reflect the characteristics of the industry; The words industrial development.
4, the registered capital of more than 30 million yuan of new enterprises, allowing the crown group name. (4) Simplify the examination and approval procedures for investment projects.
1. The investment examination and approval system shall be implemented for projects restricted and controlled by the national industrial policy, projects involving social security, public health, comprehensive utilization of resources and balanced development, and environmental protection, as well as projects in which the government participates in investment and financing and projects with a total investment of more than 200 million yuan. For investment projects that should be approved, if the government has no investment and financing, only the project proposal will be approved; Projects partially funded or financed by the government mainly examine and approve feasibility study reports; The project proposal, feasibility study report and preliminary design of all or most projects invested and financed by the government shall be examined and approved.
2. Any project that conforms to the national industrial policy and the industry and regional development plan, uses its own funds or self-raised funds, and has a total investment of less than 200 million yuan shall be put on record. For projects put on record, the investment authorities only review public interests, industrial policies, environmental protection, comprehensive utilization of resources and development balance, land acquisition and other contents.
3, the state has special provisions on the examination and approval of investment projects, in accordance with state regulations. (1) Preferential income tax policies
1. Enterprises located in our province and conforming to the encouraged industries of the state and our province, whose main business income accounts for more than 70% of the total enterprise income before 20 10, shall be subject to enterprise income tax at the reduced rate of 15%.
2, new production enterprises (except those explicitly restricted by the state), commercial circulation enterprises, since the date of production and operation.
Golmud Kunlun Economic Development Zone
The enterprise income tax shall be exempted for 5 years, and the enterprise income tax shall be levied at a reduced rate of 15% after the expiration of 5 years.
Newly-established enterprises in basic industries such as transportation, electric power, water conservancy, postal services, radio and television shall be exempted from enterprise income tax for five years, and enterprise income tax shall be halved for five years after the expiration.
3, new infrastructure, ecological environment construction and high-tech projects (accounting separately), from the date of production and operation of the project, enterprise income tax shall be exempted for 8 years, and enterprise income tax shall be halved for 2 years after the expiration.
4. The expenses incurred by enterprises in developing new technologies and new processes can be included in the management expenses and deducted once before tax. Enterprises whose R&D expenses have increased by more than 65,438+00% over the previous year can deduct the taxable income by 70% of the actual amount.
5, engaged in energy, transportation, environmental protection and other infrastructure construction enterprises, in the process of production and operation of machinery and equipment maintenance costs, major repairs, can be deducted before tax in the current year.
Enterprises belonging to industrial projects encouraged by the state and our province, machinery and equipment used in the process of production and operation, and fixed assets used in the process of production and operation by enterprises that comprehensively develop and utilize resources can be depreciated by accelerated depreciation method.
6. Those who invest in newly-established or joint ventures or cooperation with rural collective economic organizations to set up industrialization projects of agriculture and animal husbandry such as production, processing and circulation of agricultural and livestock products shall be exempted from enterprise income tax 10 year from the date of production and operation. After enjoying the relevant preferential policies, the recognized leading enterprises in agriculture and animal husbandry industrialization 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, shall be exempted from enterprise income tax for 5 years, after the expiration of the enterprise income tax levied by half for 3 years. Merger and acquisition of state-owned non-productive enterprises (except entertainment, sauna, massage and internet cafes) shall be exempted from enterprise income tax for three years from the date of operation, and enterprise income tax shall be halved for three years after the expiration.
8. Newly established science and technology enterprises shall be exempted from enterprise income tax within 8 years from the date of identification, and enterprise income tax shall be halved after the expiration of 2 years. If the annual net income of an enterprise engaged in technology transfer, technical consultation, technical service and technical training in the process of technology transfer is less than 500,000 yuan, the enterprise income tax will be temporarily exempted, and the part exceeding 500,000 yuan will be halved.
9, approved investment in basic education, higher education, special education, temporarily exempt from Golmud Kunlun Economic Development Zone enterprises.
Get taxes.
Those who invest in setting up private hospitals shall be exempted from enterprise income tax for three years from the date of operation, and shall be levied at a reduced rate of 15% for five years after the expiration. Private medical institutions established in rural and pastoral areas are temporarily exempt from enterprise income tax.
10. Enterprises or institutions that have newly established independent accounting consulting industries (including consulting industries such as science and technology, law, auditing, accounting and taxation). ), information industry, technical service industry, property management and community service shall be exempted from enterprise income tax within two years from the date of operation, and enterprise income tax shall be halved for three years after the expiration.
1 1. Newly established tourism resource development enterprises shall be exempted from enterprise income tax for 6 years from the date of operation, and shall be subject to enterprise income tax at a reduced rate of 15% after the expiration.
12. Foreign-invested enterprises and projects located in our province and conforming to the industries encouraged by the state and our province are temporarily exempted from local income tax.
13. The above-mentioned provision of halving the enterprise income tax refers to halving the enterprise income tax after calculating the income tax payable according to the preferential tax rate 15%. (2) Resource tax.
If a newly-established enterprise invests in the exploitation of mineral resources (except oil and natural gas resources), it will be temporarily exempted from collecting resource tax for five years from the date of production and operation of the enterprise.
(3) Farmland occupation tax.
All kinds of highway construction land in the province, such as national highway, provincial highway and county highway, are exempt from farmland occupation tax.
(4) value-added tax.
Invest in new enterprises or cooperate with rural collective economic organizations to produce agricultural and livestock products,
natural environment
For agricultural and animal husbandry industrialization projects such as processing or circulation, within 3 years from the date of production and operation, 80% of the local retained value-added tax paid by the finance according to the actual year of the enterprise will be used as financial support funds to support the development of the enterprise (5) Agricultural tax and animal husbandry tax.
Enterprises investing in the industrialization of agriculture and animal husbandry shall be exempted from agricultural tax and animal husbandry tax within 5 years from the benefit year.
(6) Other preferential tax policies.
1. Newly established productive enterprises shall be exempted from vehicle and vessel use tax, property tax or urban real estate tax, vehicle and vessel use license tax and land use tax during construction within five years from the date of production and operation.
2. Newly-built infrastructure, ecological environment construction and high-tech projects (accounted separately) shall be exempted from vehicle and vessel use tax, property tax or urban property tax, vehicle and vessel use license tax within 10 years from the date of project production and operation, and land use tax shall be exempted during the construction period.
3, merger and acquisition of state-owned productive enterprises in the province, 10 years shall be exempted from vehicle and vessel use tax, property tax or urban property tax, vehicle and vessel use license tax. (1) Preferential policies for land use.
1. Unless otherwise provided by law, construction projects shall use state-owned land for compensation according to law. The state-owned land use right of commercial, tourism, entertainment, commercial residential and other business land is obtained by enterprises through bidding, auction or listing, and the state-owned land use right of other construction land can be obtained through agreement transfer.
2. If a productive enterprise obtains the right to use state-owned land by agreement, it may be exempted from paying 60% of the transfer fee for the right to use state-owned land; Enterprises can pay 30% of the payable part first, and the rest will be paid in installments within 5 years. Productive enterprises that have obtained the right to use state-owned land by lease shall be exempted from paying land rent within five years from the date of obtaining the right to use, and pay land rent by half within five years after the expiration.
3, engaged in infrastructure construction or public welfare construction projects. If the state-owned allocated land can be used according to state regulations, the land can be allocated with the approval of the land administrative department.
Check someone's work
4, the use of state-owned barren hills, wasteland and other unused land to engage in afforestation, grass and other ecological construction or comprehensive development projects of agriculture and animal husbandry, as well as the establishment of social welfare undertakings, shall be exempted from the paid use fee of state-owned land; The land use right will remain unchanged for 50 years and can be inherited according to law. After the expiration of the use period, the original obligee enjoys priority; The land use right can be transferred, leased or mortgaged according to law if the investment amount agreed in the contract is reached or the ecological construction conditions are met.
5. Rural collective land is allowed to take advantage of rural construction land to participate in project development by means of leasing or pricing shares on the premise of conforming to the overall land use planning and the town construction planning.
6. If the highway construction occupies vegetable fields, it shall be exempted from the new vegetable field development fund and the forestry cutting license fee, forestry construction protection fee and afforestation fund collected in highway construction.
(2) Preferential policies for the development of mineral resources.
1, where the exploration and exploitation of mineral resources in this province, in addition to through bidding, auction and other means to obtain exploration and mining rights, you can also obtain exploration and mining rights by applying for approval according to law. Prospecting and mining rights holders may transfer the prospecting and mining rights according to law through sale, fixed-price investment, cooperative exploration or mining, listing, etc. You can also lease or mortgage exploration and mining rights in accordance with regulations.
2, the exploitation of national and provincial shortage of all kinds of minerals or take the form of application for approval to obtain exploration and mining rights, can be reduced or exempted from exploration and mining rights use fees. The first exploration year and the second to third exploration years are exempt from the use fee of exploration rights.
Project signing
The degree can be reduced by 50% and by 25% in the fourth to seventh exploration years. The mining right use fee can be exempted in the period of mine capital construction and the first year of mine production, 50% in the second to third years of mine production, 25% in the fourth to seventh years, and exempted in the year of mine closure.
3, investors to invest in the exploitation of mineral resources, meet the following conditions, mineral resources compensation fees can enjoy the following preferential:
(1) The mineral resources compensation fee for * * * and associated minerals other than the main minerals of mineral resources shall be exempted for 5 years;
(2) the use of advanced technology to exploit mineral resources that are difficult to be developed and utilized by the existing technology in this province is exempt from mineral resources compensation fees;
(3) Those who exploit and recover mineral resources * * *, associated minerals and primary minerals with advanced technologies that have not been adopted in this province shall be exempted from the compensation fee for * * *, associated minerals and mineral resources;
(4) If tailings are used, mineral resources compensation fees shall be exempted.
4, investment in mining mineral resources, allowing the following expenses included in deferred assets, amortization in the mining stage.
(1) Geological exploration fee for exploring exploitable deposits;
(two) the price paid for the exploration right and mining right to obtain the mining right by means of transfer. Fourth, encourage technological innovation.
(a) encourage technology, management and other factors of production to participate in income distribution. Encourage enterprises to introduce technical and management talents through various forms, and the incentive funds used by enterprises to reward the introduction of talents can be included in the cost.
(2) Intellectual property rights of patents, trademarks and other scientific research achievements can be priced as shares or participate in income distribution, and the proportion of shares or participation in income distribution is determined by the intellectual property owners and enterprises themselves.
As the registered capital of an enterprise, all kinds of intellectual property rights shall be evaluated by qualified intangible assets evaluation institutions.
(three) encourage enterprises to carry out technological innovation, all kinds of enterprises are used to research and develop new technologies, new processes and new products, and the investment reaches or exceeds 5% of the sales revenue, and the relevant departments of science and technology should give priority support when arranging scientific research projects.
(four) to increase the reward for the completion of scientific and technological achievements. Enterprises, scientific research institutions and institutions of higher learning can extract 10%_20% from the income from the transformation of job-related scientific and technological achievements within five years to reward those who have completed the achievements and those who have contributed to industrialization. (1) Open government affairs.
1. Before the administrative organ formulates policies and regulations related to economy and trade and makes decisions that are of great interest to the enterprise, it shall solicit the opinions of the enterprise and hold a hearing when necessary. Golmud Kunlun Economic Development Zone
2. All rules and policies involving economic, trade and social management shall be announced to the public 1 month before implementation. The administrative organ shall set up laws and regulations, policy consultation and consultation points. Enterprises can inquire and obtain relevant information from relevant departments for free.
3, government investment or financing of engineering construction projects and government procurement projects bidding, public welfare undertakings and major decisions made by administrative organs at all levels and other administrative actions, will be open to the public.
4, the responsibilities of administrative organs at all levels, basis, conditions, procedures, time limit, standards, responsible person, supervision telephone, etc. It should be published. (two) simplify the examination and approval procedures and shorten the time limit for examination and approval.
1. window service shall be implemented for the examination and approval items that the administrative organ is responsible for. If the examination and approval content is single and the submitted materials are complete, the administrative organ shall handle it immediately; If the content is complex and cannot be handled immediately, it should be answered within 3 working days.
2. Implement one-stop service. Conditional local governments should establish a joint accreditation hall to centrally handle a number of approvals from multiple administrative organs, and all approval items with complete procedures and materials should be handled immediately.
3. Establish a parallel approval system. If multiple administrative organs are responsible for examination and approval, the final examination and approval authority may accept the application and coordinate with other examination and approval authorities to complete the examination and approval procedures within 15 working days.
When the final examination and approval authority coordinates with other examination and approval authorities, if other examination and approval authorities fail to reply within the time limit, it shall be deemed as consent.
4, laws and regulations have special provisions on the time limit for examination and approval, from its provisions.
5, the new enterprise in the process of examination and approval, approval, registration, filing need to pay all kinds of administrative charge will be reduced. All kinds of administrative fees that enterprises need to pay in the course of operation are charged according to the minimum standard.
(three) the implementation of service commitment system.
1, administrative organs at all levels should clearly define the service standards and time limits promised.
2, planning, economy and trade, industry and commerce, land and resources, construction and other departments to provide full service for investment enterprises and key investment projects, take the initiative to track and coordinate relevant departments to solve policy problems in the process of construction, production and operation and other problems that need to be solved by the government.
3, the enterprise requires the administrative organ to solve the problem, which belongs to the scope of responsibilities of this organ, the administrative organ shall handle it according to law within the prescribed time limit. Do not belong to the scope of responsibilities of this organ, should actively coordinate with relevant departments to solve. Do not comply with the provisions of laws, regulations and policies, should explain the relevant situation to the enterprise.
(4) Standardizing administrative acts.
1, standardize enterprise supervision and inspection. Administrative organs and their staff must be clearly stipulated in laws, regulations and rules when they enter the enterprise for supervision and inspection, otherwise they may not enter the enterprise for supervision and inspection. The administrative organ with the power of administrative inspection shall formulate the inspection plan according to the provisions of the State Council Municipality on the administration of economic inspection of enterprises, and carry out the inspection as planned. Unless there are special provisions in laws, regulations and rules or the administrative organ needs to carry out inspection due to case investigation, no routine inspection will be arranged for enterprises that pay taxes according to law, have no record of illegal acts and have good credit; The same enterprise shall not be subject to repeated supervision and inspection; If the superior administrative organ has arranged the inspection, the subordinate administrative organ shall not make repeated arrangements.
2. Protect enterprise property rights.
Prohibit administrative organs from occupying enterprise property without compensation; It is forbidden to force enterprises to demolish illegally, otherwise the demolition enterprises will not give compensation; It is forbidden to apportion millions of dollars to enterprises, collect fees and impose fines indiscriminately, and it is forbidden to take advantage of his position to eat, take, card, demand or accept property from enterprises.
All kinds of enterprise-related administrative fees and standards are approved and published by the provincial government, and the fees and standards that are not approved and published by the provincial government shall not be levied. The charging unit shall hold the License for Charging, and the charging must use the administrative bills uniformly printed (supervised) by the provincial finance department.
Enterprises have the right to refuse all administrative acts that harm the legitimate rights and interests of enterprises, such as "three chaos".
3. Respect the right to operate enterprises. Administrative organs shall not interfere with the production and operation of enterprises under any pretext or form, and infringe on the autonomy of enterprises. In addition to the pricing catalogue determined by the state and the province, the prices of other commodities and services will be liberalized and decided by enterprises.
4. Encourage fair competition. The administrative organ shall not restrict competition and prohibit the administrative organ from designating business.
Golmud Kunlun Economic Development Zone
Service, it is forbidden to restrict the liberalization of business projects. (a) governments at all levels and their departments are specifically responsible for the implementation of this policy and measures. All departments should formulate specific measures to implement relevant policies and measures according to their respective responsibilities. Implement the responsibility system and cooperate with functional departments to implement the relevant provisions of this policy and measures. If this policy and measures are not implemented, the leadership responsibility of the principal responsible person shall be investigated. (two) administrative organs at all levels and their staff should conscientiously implement the provisions and requirements of this policy and measures, standardize administrative behavior, and fulfill service commitments. Those who fail to implement or fully implement this policy and measures, fail to honor their promises, or set obstacles to make this policy and measures impossible to implement, and deliberately make things difficult and buck passing in the implementation process, shall be investigated for administrative responsibility.
(three) the supervisory organs at all levels are responsible for supervising and inspecting the implementation of this policy and measures by administrative organs at all levels, and investigating and dealing with the acts of administrative organs and their staff in violation of this policy and measures. Where leaders and other administrative responsibilities should be investigated, they must be given administrative sanctions or dismissal in accordance with the provisions of the accountability system for administrative faults of administrative staff.
(4) Supervisory organs at all levels shall set up telephones, mailboxes or workstations to receive complaints and reports from enterprises. If the administrative organ and its staff refuse to implement the relevant preferential policies or fulfill the relevant requirements stipulated in this policy and measure, the enterprise has the right to complain or report to the supervisory organ, which shall promptly accept and seriously investigate and deal with it. If it is verified, the results of the investigation shall be announced to the public.