| 枣庄市情介绍－优惠政策 |
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| 2006-04-06 10:28 文章来源：枣庄市外经贸局 | | 文章类型：原创 内容分类：政策 |
鼓励外商投资的优惠政策
凡枣庄市外投资者在我市行政区域内投资新建的在地方缴纳流转税和所得税的企业，以及投资建设的公益性项目，均在财税、收费、土地使用、户口迁移、子女入学等方面享受一定的优惠政策。对投资额大和科技含量高的项目可给予特殊优惠。
土地优惠政策
（一） 租用土地建设的工业项目，限额以内（每亩投资不少于100万元人民币）用地，固定资产投资500万元以上的，3年内地方政府土地收益返还给企业；1000万元以上的，5年内地方政府土地收益返还给企业；5000万元以上的，10年内地方政府土地收益返还给企业；10000万元以上的，15年内地方政府土地收益返还给企业。
（二） 以出让方式取得土地使用权的工业项目，限额以内用地，土地出让金按政策上缴国家、省部分一次性缴清。市以下政府收入部分，固定资产投资500万元以上的，可缓缴3年，到期一个月内缴清，返还30％；1000万元以上的，可缓缴5年，到期一个月内缴清，返还50％；5000万元以上的，全部返还。
（三） 对新办的社会公益事业和重点扶持的公路、铁路、桥梁、港口、码头、水利等项目用地,可实行划拨供地。BOT、TOT方式合作项目，按合作时间提供划拨用地。建设规模在5000万元（科技、教育为3000万元）以上的，经批准，可按规定优先发展路桥沿线或指定区域内的非经营性项目；在竞标经营性项目时，同等条件下，可享有优先经营权。
财税优惠政策
（一）新办工业企业，自赢利之日起，3年内企业所得税市以下（含市级，下同）留成的全部、后两年的50％由同级财政奖励纳税企业用于发展。认定为省级以上高新技术项目的，自赢利之日起，5年内企业所得税市以下留成部分由同级财政奖励纳税企业用于发展。
（二） 新办工业企业，投产3年内，年销售收入1000万元以下的，增值税市以下留成的30％由同级财政奖励纳税企业用于发展；年销售收入1000万元（含1000万元，下同）以上的，增值税市以下留成的40％由同级财政奖励纳税企业用于发展。认定为省级以上高新技术项目或投资兴办电子信息、生物工程和新材料等高新技术项目，3年内增值税市以下留成的全部由同级财政奖励纳税企业用于发展。
（三） 兼并、收购、租赁或投资原有工业企业项目，扣除原有企业前三年平均税收基数后新增增值税、所得税部分，享受第（一）、（二）款规定的财政优惠政策。
（四） 投资3000万元以上的水利、港口、码头、公路和桥梁等基础设施项目，投资固定资产300万元以上的教育、科研、文化、卫生、体育等公益事业项目，自赢利之日起5年内企业所得税市以下地方留成部分由同级财政奖励纳税企业用于发展。
（五） 新建固定资产投资1000万元以上的农业产业化开发项目，自投产之日起，3年内形成增值税、所得税的市以下留成部分，由同级财政奖励纳税企业用于发展。
（六） 对新建的产品出口型企业，凡当年一般贸易出口产品产值达到70％以上的，企业所得税市以下地方留成部分由同级财政奖励企业用于发展，该政策执行期最长不超过5年。
（ 七） 对总投资10000万元或固定资产投资5000万元以上的工业项目和枣庄新城区内的项目，享受第（一）款优惠期满后，所得税地方留成的50％，可再延长2年，由同级财政奖励企业用于发展。
收费优惠政策
（一）投资新建项目，办理相关手续时，只收取工本费，市及市以下行政、事业性收费（基础设施建设配套费除外），减半征收。省级以上且有幅度规定的行政事业性收费按下限征收。
（二）新建工业项目，建设期内，市及市以下行政、事业性收费（基础设施建设配套费除外）全部免收。投产后5年内市及市以下行政、事业性收费减半征收。省级以上且有幅度规定的行政事业性收费按下限征收。
（三） 投资市新城行政区建设，投资流通贸易、金融、保险业，固定资产投资300万元人民币以上且年营业额5000万元以上，或投资文化、教育、卫生、体育、科研等公益性事业项目，固定资产投资200万元人民币且年营业额500万元以上的，享受第（二）款优惠政策，城市基础设施配套费减半征收。
（四） 投资水利、港口、码头、桥梁等基础设施项目和参与旧城改造与房地产开发建设,建设期内，市及市以下行政、事业性收费减半征收，省以上且有幅度规定的行政事业性收费按下限征收。
户口迁移、子女入学等政策
（1）凡外来投资者及其家属可自愿来我市落户。
（2）投资者在用水、用电、供暖、就医和子女入托、入学、就业等方面，与本市市民享受同等待遇。
Overview and Policies
Appendix Ⅱ
Preferential Policies for Investment Promotion
Newly-established enterprises which pay transaction tax and income tax to local finance and public welfare projects, can enjoy preferential policies for land, finance, taxation ,fee, etc. Unique preferential policies for hi-tech or specific projects
Ⅰ. Land Policy
1. The industrial projects on renting land below norm land area, the investment over 1 million Yuan per mu and the fixed assents investment over 5 millions Yuan, Land profits will be return to enterprises by local government in 3 years; over 10 millions Yuan local government will reback to enterprises in 5 years; over 50 million Yuan land profits in 10 years will be return to enterprise; and over 100 million Yuan, profits of land in 15 years will be back to enterprises.
2. To have the right of land utilization of industrial projects by the way of transferring, the fees of land transferring of the below-norm land for state and provincial government have to be paid totally at one time. The fees belongs to local government when the fixed assets of the enterprises over 5 million Yuan can be delayed for 3 years, and then hand in all the fees in one month when expire, and 30 per of the fees of land transferring will be returned by local government; when the investment is over 10 million Yuan, the fees can be delayed for 5 years, then hand in all the fees in one month when expire, and 50 per of the fees of land transferring will be returned; and investment over 50 million Yuan, all the fees of land transferring will be returned to enterprises.
3. The land utilization of new public facilities and the key projects supported by government in the fields of road, railway, bridge, wharf, indigestion works etc, can be assigned; and the project of BOT and TOT can have the utilization of the land during the period of cooperation with assignment; and the investment of project over 50 million Yuan (investment over 30 million Yuan in science education) will have priority to develop the road and bridge or management projects, and all the investors have priority to mange under the same condition of competing of management projects.
Ⅱ.Finance Policies
1. With consideration of the sustainable development of newly-established industrial enterprises, the municipal government stipulates that the same-leveled local financial departments should return to the concerned enterprises 100% of its local-reserved part of income tax during the first three years from the first profit-making date and 50% of the same tax section during successively next two years. In occasion of those projects are hi-tech projects approved by provincial or central governments, the industrial enterprise could keep 100% from the local-reserved part of income tax during all these first five years from the first date of making profit.
2. For supporting the long-term development of newly-established industrial enterprises, the same-leveled financial authorities should return 30% of its local-reserved part of V.A.T. to the enterprises whose annual income amounts less than RMB 10 million within the first three operating years. For those enterprises which realizes an annual income of RMB 10 million or more, the return percentage could be raised to 40%. In special circumstances that the projects are approved by provincial or central governments as high-tech ones or that the projects are focused on IT, bio-tech and new materials sectors, the concerned enterprises could keep 100% of the local-reserved part of V.A.T. for its own growth during three years.
3. In occasion of merger, acquisition, rent or investment in originally established industrial enterprises, the enterprises could also enjoy the tax-return privileges set in above No. 1 and No. 2 articles for the extra income based on the average V.A.T. and income tax during the last three years of the original enterprises.
4. Local financial authorities would return as award to the enterprise all local-reserved income tax during five years from the first making-profit date in case the taxable enterprise invests 30 million or more in infrastructure projects such as water conservancy facilities, ports, docks, roads and bridges, or more than 3 million fixed-assets investment in public welfare projects of education, scientific research, public hygiene and sports.
5. Those enterprises, which invest individually more than RMB 10 million in the development of agricultural industrialization, could enjoy the tax-return in local-reserved part of V.A.T. and income tax by financial departments of the same level during three years from the operation date.
6.The financial authorities should return all local-reserved income tax to export-oriented industrial enterprises in case that, in current year, the production value for exports occupies 70% or more in their annual trade. The maximum accumulative period of this tax-return practice is five years.
7. For industrial projects whose individual investment reaches more than RMB 100 million or fixed-assets investment more than RMB 500 million, local financial authorities would extend the 50% income-tax-return period to totally four years based on No.1 Article. Any industrial projects installed in the New Urban Area of Zaozhuang could also enjoy this policy.
Ⅲ.Policy for Collecting Fees
1. When a new project is invested, only the cost of production can be collected during the procedure of formalities. Half will exempt the administrative fees, which benefit the local government, and the administrative fees which provided by province government will be collected by the bottom.
2. During the construction of new project, the administrative fees which benefits local government will be exempted by half, and the administrative fees collected by province government will be collected by bottom.
3. The project is invested in administrative area of new city and other fields of trade, finance, insurance which fixed assets over 3 million Yuan that its volume of business over 50 million Yuan, the investors invested in cultured, education, wharf, health, sport, science etc which fixed assets over 2 million Yuan and its turnover over 5 million Yuan have priority to mange under the same condition, and they can be share the preferential policy in the second clause, and the fees of base facilities of city will be exempted by half.
4. When the investors invest in fields of irrigation, works, wharf, bridges etc and reform the old city and development of real estate, The fees of administrative which benefit local finance will be exempted by half , and the fees benefit provincial or central governments will be collected by bottom.
Ⅳ.Policy for Residence and Education
1. Every investor and its the family members can voluntarily come Zaozhuang to settle down.
2. The investors enjoy the same treatment as native citizens in the aspect of children matriculation, medical treatment, housing ,and so on.
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