In order to accelerate the development of Chongqing Economic and Technological Development Zone and encourage domestic and foreign funds, projects, technologies and talents to gather in the Economic and Technological Development Zone, in accordance with the spirit of relevant national and Chongqing municipal documents and the actual situation of the Economic and Technological Development Zone, , these regulations are specially formulated.

1. Preferential policies applicable in the region

1. National Development Zone Policy

2. Western Development Policy

3. Immigration policy in the Three Gorges Reservoir Area

4. Coordinate urban and rural comprehensive supporting reform and implement pilot policies

5. State Council Document No. 3 ("Several Opinions of the State Council on Promoting Chongqing's Coordinated Urban and Rural Reform and Development" (Guofa [2009] No. 3)

6. Chongqing's investment-related policies

7. Policies of Chongqing Liangjiang New Area

8. Policies of Chongqing High-tech Industrial Development Zone

2. Preferential policies in the zone 1. Enterprise income tax is levied at 15%. >

2. The district-level corporate income tax is fully refundable for two years and half refunded for three years (industrial enterprises, warehousing and logistics enterprises)

3. The actual tax burden of high-tech industries shall not exceed 10.

4. Fully subsidize the district-level income of senior managers (industrial enterprises, warehousing and logistics enterprises must have an annual output value of 1 billion yuan).

5. Housing rental subsidies can be provided to enterprises, colleges and universities, and scientific research institutions that engage in scientific and technological development. 6. Provide support for new land acquisition and construction projects. Facility construction. Investment scale (100 million yuan) 5 ≤ investment amount lt; 10 10 ≤ investment amount lt; 20 20 ≤ investment amount lt; 30 30 ≤ investment amount lt; 40 40 ≤ investment amount lt; 50 50 ≤ investment amount subsidy ratio 30 40 50 60 70 100 Note that the investment amount refers to the capital construction funds that the enterprise needs to invest according to the production scale, excluding working capital. Equity investment in physical objects, industrial property rights, proprietary technology, land use rights, etc. needs to be evaluated and valued by an authoritative agency. 7.1 Land. The district-level income from the transfer tax and urban construction supporting fees can be fully subsidized at most

7.2 The project is put into production on schedule and the annual tax revenue reaches 50,000 yuan/mu (the annual export volume of export-oriented enterprises reaches 200,000 US dollars/mu). ), the land use tax paid on the land that has been put into production will be subsidized at 50% of the district-level revenue within three years.

7.3 Won the title of "Chongqing Environmentally Friendly Project" with a total investment of 1 billion yuan. , a one-time investment of 500,000 yuan in environmental protection factory construction funds will be provided; for every additional 1 billion yuan in investment, the environmental protection factory construction funds will be increased by 200,000 yuan.

8. Preferential rental of factory buildings and dormitories. Enterprises engaged in production and operation enjoy preferential rents (including property management fees) that are linked to taxes or exports. That is, after receiving rent in advance according to the preferential rent standard at the beginning of each year, the three tax amounts of corporate income tax, value-added tax, and business tax are actually paid at the end of the year. Or export quota to provide rent subsidies. The specific standards are shown in the following table (calculated based on building area): Property type and purpose monthly rent (yuan/square meter) Monthly rent subsidy (yuan/square meter) S: annual tax amount (yuan/square meter) T: Export volume (USD/square meter) 200≤Slt; 400 400≤Slt; 1000 1000≤S 300≤Tlt; 1000 1000≤Tlt; 2000 2000≤T Standard factory auxiliary building production 15 (first floor) 6 8 10 Production 10 (second floor and above) Office 15-20 (depending on the floor and current situation) Staff dormitory accommodation 10 1 1.5 2 9． The district-level VAT revenue portion is “half-refundable for the first two years.” For projects that have a significant impact and make significant contributions to the development of the economic development zone, a subsidy of 50% of the district-level income of the value-added tax paid within two years from the year of establishment of the enterprise will be provided.

10. Encourage capital increase and production expansion.

For capital increase and capacity expansion, technological transformation and new investment of more than 5 million yuan, 50% of the incremental district-level income of corporate income tax will be subsidized within three years from the year the capital increase and capacity expansion project is put into operation; no new land will be added during capital increase and capacity expansion. , and then subsidize 50% of the incremental revenue from the district-level VAT.

11. Encourage innovation. Those recognized as high-tech enterprises and national innovative enterprises will be given a reward of 100,000 yuan each; those with high-tech enterprise qualifications within the validity period will enjoy the income tax support policy of "full refund for two years and half refund for three years", from the 6th to For 8 years, a subsidy of 50% of the district-level income portion of corporate income tax will be provided.

12． Loan discounts. The interest on fixed asset investment loans of high-tech enterprises can be subsidized at a rate of no more than 25% of the annual loan interest calculated based on the benchmark interest rate, and no more than 25% of the district-level income of the enterprise income tax, value-added tax, and business tax paid in the current year. The interest discount period shall not exceed two years from the loan year.

13． R&D support. Enterprises newly certified as national or municipal key laboratories, engineering technology research centers, and enterprise technology centers will be rewarded with RMB 300,000 and RMB 100,000 respectively in the year of certification. For those who are recognized by a higher level after receiving the reward, the corresponding difference reward will be given. After obtaining the license from the National Key Laboratory and the National Engineering Technology Research Center and operating normally for one year, and after soliciting the opinions of the Chongqing Municipal Science and Technology Commission, a one-time R&D capacity building support of no more than 3 million yuan will be provided.

14． Patent applications are encouraged. For projects such as equipment manufacturing, electronic information, instrumentation, biomedicine, new energy and new materials that are key developments in the district, domestic design patents, domestic utility model patents, and domestic invention patents obtained in that year will be 500 yuan per patent, respectively. 1,000 yuan and 10,000 yuan are awarded. Headquarters economy:

15. Provide financial subsidies for business buildings.

15.1 Subsidy land transfer fees for headquarters-type enterprises to build their own business buildings. Investment scale (billion yuan) 1 ≤ investment amount lt; 2 2 ≤ investment amount lt; 3 3 ≤ investment amount lt; 4 4 ≤ investment amount lt; 5 5 ≤ investment amount subsidy ratio 50 60 70 80 90 Explanation 1. For new Subsidies will be given to the self-use part of the headquarters-type enterprises that purchase land and build their own operating buildings; 2. The calculation base is the district-level income from land transfer fees. 15.2 Subsidy the property purchase deed tax for headquarters enterprises to purchase business buildings. Amount of house purchase (100 million yuan) 0.2 ≤ house purchase amount lt; 0.5 0.5 ≤ house purchase amount lt; 1 1 ≤ house purchase amount lt; 1.5 1.5 ≤ house purchase amount subsidy ratio 60 70 80 90 Explanation 1. Purchase of operating buildings for newly settled headquarters enterprises Subsidies will be provided for the self-use portion; 2. The calculation base is the district-level income portion of the house purchase deed tax. 16． Fiscal and taxation support. For the district-level income portion of the value-added tax, business tax, and corporate income tax paid by newly settled headquarters-type enterprises, a subsidy of 100 yuan will be given in the first year, and a subsidy of 70 yuan will be given in the second and third years. Among them, within three years from the date of tax registration, the district-level fiscal revenue part of the value-added tax, business tax, and corporate income tax paid by the enterprise in any year is more than 10 million yuan (inclusive) or the total in the three years is more than 20 million yuan (inclusive) , providing a one-time support of 5 million yuan.

Financial services industry:

17. Provide financial subsidies for office buildings. For newly settled institutional headquarters, regional headquarters, and provincial (municipal) headquarters of banks, insurance, and securities companies that build new office buildings, they will be given a one-time subsidy of 1,000 yuan per square meter for the self-used part of the building area and enjoy the subsidy. The office space shall not be rented out within 5 years; if the office space is purchased, the deed tax paid for the self-use part shall be fully arranged for the enterprise to use; the leased office space for self-use shall be rented at 30% of the house rent every year within 3 years from the start date of the lease. Give funding. If the actual rental price is higher than the market guide price of housing rental, the rental subsidy will be calculated based on the market guide price.

18. Fiscal and taxation support

18.1 For the newly settled institutional headquarters, regional headquarters, and provincial (municipal) headquarters of banks, insurance, and securities companies, starting from the year of opening, the district-level income portion of the business tax paid by them shall be subject to the " "Full refund for the first two years and a half refund for the next three years"; starting from the profit-making year, the district-level income portion of the corporate income tax paid will be "70% refund for the first two years and a half refund for the next three years". 20% of the total support can be used to reward the management team. While assisting the above-mentioned financial enterprises and institutions to apply for Chongqing settlement incentives, they will be provided with one-time support equal to the amount allocated by the municipal government for settlement incentives.

18.2 For other newly established financial institutions, the district-level income portion of the business tax and corporate income tax paid in the previous three years will be subsidized by half.

18.3 For newly settled equity investment companies and equity investment management companies, the district-level income portion of business tax and corporate income tax paid by them will be refunded in full in the first two years and half in the next three years. Among them, this part of the support funds for equity investment enterprises is used to reward equity investment management enterprises entrusted by the enterprise to manage.

18.4 For newly settled trust investment, financial leasing, financial leasing, credit guarantee, small loan and other financial intermediary service enterprises with a registered capital of more than 50 million yuan, within 3 years from the date of tax registration , and a 50% support will be given to the district-level income portion of the business tax and corporate income tax paid.

Modern logistics industry:

19. Support the infrastructure construction of logistics enterprises. For newly built large-scale warehousing, distribution, distribution, procurement and other modern logistics enterprise land, if the investment intensity reaches the relevant regulations, the industrial land policy shall be implemented; at the same time, it shall enjoy the support policy in accordance with Article 7.1.

20. Logistics enterprises are encouraged to apply for grade assessment. For the first time, logistics companies rated as 2A, 3A, 4A, and 5A by the National Logistics and Purchasing Association will be given one-time rewards of 50,000 yuan, 100,000 yuan, 150,000 yuan, and 200,000 yuan respectively.

21. Actively promote logistics technology and equipment standards. Large-scale warehousing, distribution, distribution, and procurement logistics enterprises in the zone with storage areas of 10,000, 20,000, and 40,000 square meters or more will be rewarded with a one-time reward of 50,000 yuan, 100,000 yuan, or 200,000 yuan; for new purchases in the same year Container trucks (including updated ones) will receive a subsidy of 5,000 yuan per vehicle; those whose annual container volume reaches 10,000, 15,000, 20,000, 25,000, and 30,000 TEUs for the first time will be rewarded 100,000 yuan and 200,000 yuan respectively. Yuan, 300,000 Yuan, 400,000 Yuan, 500,000 Yuan. The number of international container shipping services has further doubled.

22. Support the development of professional services, intermediaries and cultural service industries. If the annual value-added tax, business tax, and income tax of a newly settled district is more than 100,000 yuan (inclusive), the district-level income portion of the three taxes paid by it will be supported by RMB 50 per year for three years.

23． Support the development of large-scale professional markets. Newly settled large-scale professional markets that have been operating normally for more than one year will be supported based on the total market sales and treasury taxes of the year. Among them, if the total sales is more than 1 billion (inclusive), and the district-level fiscal revenue is more than 3 million (inclusive) that year, support of 1 million yuan, 700,000 yuan, and 500,000 yuan will be provided in the first three years, of which 30 will be used to reward operations. Team; the total sales volume is 500 million to 1 billion yuan, and the district-level fiscal revenue is more than 1.5 million yuan (inclusive) in the year, 500,000 yuan, 300,000 yuan, and 200,000 yuan will be provided in the first three years, of which 30 will be used to reward the management team.

24. Encourage and support the development of the software and service outsourcing industry. In addition to enjoying the relevant support policies of the state and Chongqing Municipality, software and service outsourcing enterprises will be given two subsidies for renting R&D, office, production and training buildings provided by the Economic Development Zone Management Committee according to the method of paying first and then subsidy. Full annual rent subsidy. In principle, the area of ??housing used by each enterprise to enjoy rent subsidies shall not exceed 500 square meters. The rent subsidy is paid out once a year.

25． Support the development of export-oriented enterprises.

For self-operated foreign trade enterprises with an export volume of US$1 million (inclusive) and above, a RMB interest discount of 1 cent will be provided for every US$1 exported, and a RMB discount of 2 cents for the incremental portion; for exports of US$20 million (inclusive) and above, For-profit foreign trade enterprises will receive an interest discount of 1 cent in RMB for every US$1 exported.

3. Service guarantee

26. Implement one-stop administrative approval services to achieve "one building office, one window external, one-stop service", disclose the service content, procedures and time limits, and complete the work on time.

27． For key projects, a key contact system for district-level leaders and a tracking service system for specialized service groups will be implemented.

4. Investment incentive policy

28. Social units, groups and individuals (excluding staff of government agencies and public institutions) who play a key role in the introduction of major projects and ultimately contribute to the success of the project investment are called investment attractors, and are confirmed by the investor and the Economic Development Zone Management Committee , enjoy the investment incentive policy.

29. Introducing the world's top 500 companies (headquarters), world-renowned companies (headquarters) or well-known brands, and based on the role and contribution of the investor, a reward of 1-3% of the registered capital will be given.

30. Introducing the top 100 domestic manufacturing companies (headquarters), key electronic information industry (headquarters), the top 100 service industry companies (headquarters), or companies with well-known Chinese trademarks and Chinese famous brands, according to the role and contribution of the investor, appropriate treatment will be provided. Reward of 5‰-1 registered capital.

31． To introduce industrial projects with a registered capital of more than 10 million yuan and service industry projects with a registered capital of more than 3 million yuan, investors will be given incentives of 1‰-5‰ of the registered capital in place.

32. Investors who introduce investment and construction infrastructure projects will be given a reward of 50,000 to 100,000 yuan based on their role and the project's stimulation and impact on the development of our district.

33． Introducing larger amounts of investment funds from the central government and Chongqing Municipality into district-affiliated projects, as well as domestic and foreign free funds, will be rewarded at 1% of the amount of funds introduced; introducing interest-free or low-cost funds will be rewarded with 5‰ of the amount of funds introduced.

34. If the same project meets two or more award conditions, it will be implemented. The maximum amount of the reward shall not exceed 2 million yuan. The list of the world's top 500 companies, the top 100 domestic manufacturing companies, the top 100 domestic service industry companies, etc. shall be based on the official lists released in the previous year. Companies with Chinese well-known trademarks and Chinese famous brands shall be subject to the recognition by the State Administration for Industry and Commerce and the China Famous Brand Committee.

35. Bonuses for investors will be paid in two installments. For the first time, a 50% bonus will be paid after the registered capital is in place; for the second time, the remaining 50% bonus will be paid after the introduced project achieves its first tax payment. Taxes arising from the award shall be borne by the recipient.

V. Supplementary Provisions

36. Projects that enjoy preferential policies must comply with the industrial planning and layout of the economic development zone, as well as environmental protection and low-carbon requirements. At the same time, corresponding input and output intensity regulations should also be met.

37. If the state and municipal government issue new measures after these regulations, they will be followed. If the investment encouragement policies licensed by law in similar areas in Chongqing are more favorable than these regulations, the same or more favorable policies will be given to investors within the licensing authority for industries that are in line with the key construction and promotion of the region. "One enterprise, one policy" and "one matter, one discussion" can be implemented for industrial projects that have strong demonstrations of economic and social development, great driving effects, large tax contributions, and great development potential in the Economic and Technological Development Zone.

38. Construction fee subsidies applied by enterprises shall be applied after the project obtains the "Construction Engineering Construction License"; subsidies and rewards linked to output value, taxation, etc. applied by enterprises shall be based on the fiscal year, according to the preferential, higher, and similar categories. The principle of non-duplicate locations will enjoy relevant preferential policies.

39． If the application conditions for investment promotion incentives are met, the investor shall submit relevant application materials for application. It will be reviewed by the Economic Development Zone Investment Promotion Bureau in conjunction with the Finance Bureau and other relevant departments, and submitted to the Economic Development Zone Management Committee for approval.

40． "Headquarters enterprises" in these Measures refer to the following enterprises in the industry, commodity circulation industry, tourism service industry, transportation industry, post and telecommunications industry, information industry, construction industry and other industries: (1) Multinational companies, domestic large enterprises ( Group) headquarters, regional headquarters, and sales, procurement, settlement (exchange) at or above the municipal level (including the municipal level) with independent legal person status, registered in the Economic and Technological Development Zone, and the main taxes (including corporate income tax) are paid in our district ) computing, R&D centers, etc.; (2) Headquarters of holding companies at or above the municipal level (including municipal level); (3) Headquarters of import and export companies with an annual import and export total of US$50 million or more; (4) Others recognized by the development zone Headquarter enterprise.

41. "Professional services, intermediaries and cultural services" in these Measures refers to the following service industry operators: (1) business service institutions such as exhibition services, consultation, evaluation, certification, brokerage, and agency; (2) law firms, accounting firms (3) National and municipal industry associations, education and training institutions; (4) Tourism enterprises engaged in tourism resource development and services; (5) Survey, Design, R&D, testing and other professional service institutions; (6) Culture, sports, entertainment, for-profit medical and health care institutions and urban public services and other enterprises.

42． These regulations will come into effect on January 1, 2011, and the Economic Development Zone Investment Promotion Bureau is responsible for interpretation.