Water
& power
Water & power installation application
fee, water resource fee, and sewage treatment
fee will be exempted for newly-established
individually-run enterprises with a registered
amount of over one million yuan. Power
and water consumed will be charged according
to lowest standard.
Land
1) More preferential price treatment will
be granted to lease on land if the individually-run
enterprises lease the state-owned land
for over ten years. Within or after the
expiry of leasehold, priority will be
given to leaseholder for the land use
right according to local price if necessary.
For land transferred to establish individually-
run enterprises, the land use right transfer
fee will be exempted.
2) Land use fee, cultivation fee for the
cultivated land, reimbursement for afforestation
charged for establishment of individually-run
enterprises on stretches will be refunded
to developers at their disposal except
for the amount turned over to the state
and province.
3) Investors who cannot temporarily afford
full amount for land may be issued land
use certificate after completing all the
necessary procedures, reimbursing farmers
for land requisition and paying the amount
turned over to the state and province.
The remainder will be paid on installment.
The interest rate for loan on installment
will be calculated according to that of
fixed assets in the corresponding period.
The land use right may be transferred,
auctioned, and leased at the most preferential
price.
Regulated fee
1) Productive individually-run enterp-rises
with a registered amount of over 1 million
yuan within Qingyuan High-tech Industrial
Development Zone will only be levied taxes,
and the regulated fee will not be charged.
All the administratively regulated fees
will be exempted except for the part turned
over to state, province. Intermediary
service fee will be subject to approval
of price department. All fees will be
charged 50% according to the lowest standard.
2) Preferential fee treatment will be
granted to individually-run enterprises
involved in reform of state-owned and
collective enterprises. The registry fee
of the individually-run enterprises will
be reduced or even exempted in the process
of reform, restructure and transform by
means of contracting, leasing, merging,
or purchasing the state-owned enterprises
or collective enterprises according to
relating regulations, i.e. each registry
change will be charged only 100 yuan.
If the total amount of capital after the
reform will not exceed that of the former
enterprise (including two enterprises
or more),registry fee will be exempted
and only the registry change fee will
be charged. If the total amount of capital
after the reform has exceeded that of
the former enterprise registry fee will
be charged while the registry change fee
will be exempted.
Insurance
Newly-established individually-run enterprises
(including newly-enrolled employees in
the old enterprises) will carry out step-by-step
insurance policy, and the migrant employees
will be charged per capita as rated.
Tax
1)The newly-established individually-run
productive enterprises in Qingyuan High-tech
Industrial Development Zone will be granted
identical preferential tax treatment as
those in Qingyuan Ecological Industrial
Park.
2) If local reserve of the business and
corporate income taxes of the individually-run
scenery spots or resorts with annual incoming
tourists over 300,000 (With deduction
of the amount that should have been levied
by tax and public financial departments
in the past few years) exceeds 1 million
yuan in the year, with an annually progressive
increase of over 20% beginning from 2003,
then with the amount in 2002 taken as
a base (If the amount in 2002 was not
over 1 million yuan, it will still be
taken as a base.), 50% of the local reserve
accrued rom newly-levied taxes will be
rewarded annually to the enterprises for
expansion.
3) The following enterprises will be granted
preferential tax treatment which will
be valid from Jan. 1 2003 to Dec. 31 2005:
(1) The newly-established individually-run
service enterprises (excluding those engaging
in advertisements, sauna, massage, net
bar, oxygen bar etc.) which employ laid-off
personnel in the year that will make up
30% or above of the total staff with labor
contract of over three years will be exem-pted
from taxes such as business, urban maintenance
construction, additional fee for education
and corporate income tax for three years
after they are subject to confirmation
of labor security department and examination
of tax department.
Enterprises which employ laid-off personnel
in the year that will make up less 30%
of the total staff yet with labor contract
of over three years will be levied less
corporate income tax according to rated
ratio for three years on end after they
are subject to confirmation of labor security
department and examination of tax department.
(2) The newly-established individually-run
trading enterprises (excluding those engaging
in wholesale, retail, or non-retail business
etc.) which employ laid-off personnel
in the year that will make up 30% or above
of the total staff with labor contract
of over three years will be exempted from
taxes such as business, urban maintenance
construction, additional fee for education
and corporate income tax for three years
on end after they are subject to confirmation
of labor security department and examination
of tax department.
Enterprises which newly employ laid-off
personnel in the year that will make up
less 30% of the total staff yet with labor
contract of over three years will be levied
less corporate income tax according to
rated ratio for three years after they
are subject to confirmation of labor security
department and examination of tax department.
(3)The existing individually-run service
enterprises and trading enterprises which
employ laid-off personnel in the year
that will make up 30% or above of the
total staff with labor contract of over
three years will be levied 30% less corporate
income tax for three years on end after
they are subject to confirmation of labor
security department and examination of
tax department.
(4) All the service enterprises that are
established for the sake of providing
vacancies for the unemployed and the laid-off
personnel who make up over 60% of the
total staff in the year they are open
to service will be exempted from income
tax for three years after they are subject
to confirmation of labor security department
and approval of tax department. Upon expiry
of tax exemption when the enterprises
employ the unemployed and the laid-off
personnel who still make up over 30% of
the total staff, half tax reduction treatment
will be granted to them for two years.
(5) 15% less corporate income tax will
be levied for high-teck enterprises within
high-tech industrial development zone
approved to be established by the State
Council with approval of tax departmont,
corporate income tax will be exempted
in 2 year after the newly established
enterprises are put into operation.
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