2。 Cross-border RMB loans can be obtained, and the loan interest rate is between 3% and 4%.
3。 Qianhai modern logistics enterprises levy business tax according to the difference.
4。 Overseas high-end talents and talents in short supply are exempt from personal income tax.
5。 Eligible Qianhai enterprises have obtained the comprehensive pilot support fund of Qianhai (100000 yuan).
Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone Administration recently issued the "Operational Guidelines for the Recognition of Preferential Industries of Qianhai Enterprise Income Tax", and Shenzhen Qianhai Enterprise Income Tax Preferential New Deal was implemented. At this point, Qianhai enterprise income tax preferential policy has been fully implemented, and qualified Qianhai enterprises will be able to understand the specific operation method of this policy more clearly.
According to the guidance documents issued by the tax authorities and Qianhai Administration, the application process of Qianhai enterprise income tax concessions is mainly divided into three steps:
First, when an enterprise declares quarterly advance payment and annual final settlement of enterprise income tax, it can judge whether its business belongs to the preferential scope according to the "Guidelines for the Identification of Preferential Industries of Enterprise Income Tax in Qianhai" issued by Qianhai Administration and Annex II. If you think it meets the requirements, you can directly fill in the corresponding preferential items in the declaration form, that is, complete the filing and registration, and keep relevant information for future reference as required. In this process, enterprises operate independently and do not need any administrative approval.
Second, after the annual settlement of enterprise income tax, if it is difficult for the competent tax authorities to define whether the main business of the enterprise belongs to the Catalogue of Preferential Enterprise Income Tax in Qianhai, they will send a written notice to the enterprise and ask the enterprise to provide the supporting documents issued by Qianhai Administration.
Third, after receiving the written notice issued by the competent tax authorities, the enterprise submits an application for industry recognition to Qianhai Administration in accordance with the requirements of the Operational Guidelines for the Recognition of Preferential Industries for Enterprise Income Tax in Qianhai. Qianhai Administration will set up a special window in the service center of Qianhai E Station to accept the application of enterprises and issue the confirmation result within 15 working days.
I. Summary of Preferential Policies in Qianhai
1) corporate income tax 15% discount
Policy content: The enterprise income tax will be levied at the reduced rate of 15% for qualified enterprises located in Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone. The application must conform to one or more industrial projects specified in the Catalogue of Advantageous Industries in Qianhai (as follows) as the main business, and the income from the main business accounts for more than 60% of the total income of the enterprise. List of advantageous industries in Qianhai: modern logistics industry, information service industry, science and technology service industry, cultural and creative industry and business service industry.
2) Individual income tax 15%
Policy content: For foreigners, Hong Kong, Macao and Taiwan residents, overseas Chinese and returned overseas students who have obtained long-term residency abroad, if they have worked in enterprises and institutions in Qianhai for 90 days, they can receive temporary financial subsidies from the Shenzhen Municipal Government according to the negative personal income tax of the mainland and overseas, and give financial subsidies to the part where the taxable income exceeds 15%. Taxable personal income includes: wages, salaries, remuneration for labor services, remuneration for manuscripts, etc.
3) Housing rent subsidy and house purchase subsidy
Policy content: Enterprises that work locally in Qianhai and rent or buy actual office space can apply for office space support funds, and enterprises that buy office space can apply for a financial subsidy of up to 30 million yuan, and the support funds will be evenly distributed in three years; Enterprises leasing offices can apply for financial subsidies of not more than 5 million yuan per year for three consecutive years, and Hong Kong-funded enterprises can give 1 under the same conditions. Twice the amount of support.
Requirements for leasing office: an organization with an area of not less than 150 square meters and not subletting, subletting or changing the use function within the lease term.
4) Special support funds for talents
Policy content: provide subsidies for overseas talents, overseas Chinese and returned overseas students to find jobs and start businesses in Qianhai. Hong Kong professionals can directly provide services such as certified public accountants to enterprises and residents in Qianhai, and try out the scope of mutual recognition of vocational qualifications in Guangdong Province approved by the state. Focus on supporting three areas of "Shenzhen-Hong Kong talent cooperation, high-level talent gathering, and talent return plan", and support six types of talents such as strategic scientists, and can apply for a financial subsidy of up to 3.24 million yuan.
5) special support funds for headquarters enterprises
Policy content: for the headquarters enterprises that meet the relevant conditions of the policy, they can apply for special funds for the headquarters enterprises. Headquarters enterprises refer to the legal person or non-legal person organizations recognized by Qianhai Administration in accordance with these Measures and actually operated in Qianhai Cooperation Zone, including comprehensive enterprise headquarters, functional enterprise headquarters and unicorn enterprise headquarters. Among them, functional enterprise headquarters are divided into financial enterprise headquarters, modern logistics enterprise headquarters and other functional enterprise headquarters. You can apply for a maximum of 50 million yuan to support agglomeration. The support standard for the headquarters of Hong Kong-funded enterprises is approved according to 130% of the established support standard. If there is a quota agreement, the provisions shall prevail.
6) Shenzhen entrepreneurship subsidy
Policy content: In order to further support self-employment and continuously reduce the burden on enterprises, start-ups can apply for various business start-up subsidies. Start-ups refer to small and micro enterprises, individual industrial and commercial households and private non-enterprise units that have never enjoyed start-up subsidies within three years of registration in this city. Policies can be divided into five types of subsidies, and each type of subsidies does not affect each other. After meeting the requirements, you can apply for the amount of subsidies online by yourself, and the amount of subsidies you can apply for is not consistent.
Two. Summary of Special Support Policies for Qianhai Industry
1) special support fund for financial industry development
Policy content: Qianhai enterprises that meet the relevant conditions of the policy can apply for special funds for the financial industry. Newly registered or newly moved licensed financial institutions such as financial holding companies, commercial bank franchises, Shenzhen-level branches of financial enterprise headquarters, and professional subsidiaries established by financial enterprise headquarters can be given one-time settlement incentives respectively, and they can apply for a financial subsidy of up to 6.5438 million yuan, and an additional 30% settlement incentives for Hong Kong-funded financial institutions.
2) Special support funds for trade and logistics industry
For Qianhai enterprises that meet the relevant policy conditions, they can apply for special funds for trade logistics, which are applicable to organizations that are mainly engaged in trade and modern logistics business in Qianhai, enterprises that have made important contributions to foreign trade import and export and cross-border electronic commerce in the previous year, and organizations that are conducive to the development of Qianhai shipping. In principle, you can apply for a financial subsidy of up to 30 million yuan, and the individual can't exceed 5 million yuan, which is 1 of the upper limit of the support standard that Hong Kong-funded enterprises can enjoy. Triple the amount of support. The registered place and actual business place are in Qianhai, but they were not in the business exception list of relevant departments of our city when applying for support.
3) special support funds for emerging industries
Policy content: Qianhai enterprises that meet the relevant conditions of the policy can apply for special funds for emerging industries to support legal persons or unincorporated organizations engaged in high-tech industries such as digital economy, marine industry, intelligent manufacturing, life and health, and new materials in Qianhai. In principle, the maximum annual financial subsidy is not more than 30 million yuan, and the upper limit of the support standard for Hong Kong-funded enterprises is 1. 3 times the amount of support, the applicant should meet the following basic conditions:
Enterprises in emerging industries whose registered place and actual business place are in Qianhai, with independent legal personality, sound financial system and independent accounting, as well as social organizations such as relevant scientific research institutions and industry associations that meet the requirements and serve the development of emerging industries, were not in the business exception list of relevant departments in our city when applying for support.
4) Special support funds for professional services
Policy content: Qianhai enterprises that meet the relevant conditions of the policy can apply for special funds for professional services, which are applicable to legal persons or unincorporated organizations engaged in professional services in Qianhai, and can apply for a financial subsidy of up to 3 million yuan at one time. If the same institution meets multiple conditions at the same time, it shall be supported according to the principle of "highest priority". The applicant institution shall meet the following basic conditions at the same time: its registered place and actual business place are in Qianhai, and it is not in the business exception list of relevant departments of our city when applying for support.
5) Special support funds for social public service industry
Policy content: Qianhai enterprises that meet the relevant conditions of the policy can apply for special funds for social public services, which are applicable to legal persons or non-legal organizations engaged in social public services such as education, medical care, pension, culture, sports, hotels, restaurants, retail and supporting services in Qianhai, as well as institutions recognized by Qianhai Administration. In principle, the maximum amount of funds that institutions can apply for a single support policy in a single year is not more than 30 million yuan. For Hong Kong-funded enterprises. 3 times the amount of support, the applicant should meet the following basic conditions at the same time: the actual business place is in Qianhai, and it was not in the business exception list of the relevant departments of our city when applying for support.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.