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简介政务党建廉政互动国土视频

西咸新区投资优惠政策

来源: 西咸新区管委会  2011-11-28
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  依据《中共中央、国务院关于深入实施西部大开发战略的若干意见》、《关中-天水经济区发展规划》和《陕西省人民政府关于加快西咸新区发展的若干政策》等有关精神,西咸新区开发建设享受以下优惠政策。

  According to relevant spirit of Suggestions on Deep Implementation of the Western Development Strategy by the CPC Central Committee and the State Council, Guanzhong - Tianshui Economic Zone Development Plans, and Policies of Shaanxi Provincial People’s Government for Accelerating Development of the Xi Xian New Area, the following preferential policies shall be for development and construction of Xi Xian New Area.

  第一条 对设在西咸新区的鼓励类产业企业减按15%的税率征收企业所得税。

  Article I Reduce tax rate of business income tax to 15% for encouraged industrial enterprises located at Xi Xian New Area

  外商投资的一般生产性企业,经营期在十年以上的,减按24%的税率征收企业所得税。新办的外商投资生产性企业,从获利年度起,第一年至第二年免征所得税,第三年到第五年减按12%的税率征收企业所得税。

  Reduce tax rate of business income tax to 24% for general productive enterprises with foreign investment which have operated for over Ten years. For newly established productive enterprises with foreign investment, income tax is exempted for the first two years from the first profit-making year; reduce tax rate of business income tax to 12% from the third year to the fifth year.

  外商投资的出口企业,出口产值达到当年总产值70%以上的,当年减按10%的税率征收企业所得税。

  For export enterprises with foreign investment and the export output reaching over 70% of gross output of the same year, reduce tax rate of business income tax to 10% for the same year.

  外商投资企业发生年度亏损的,可以用下一年度所得弥补,下一年度的所得不足弥补的,可以逐年弥补,但最长不得超过五年。

  For enterprises with foreign investment, annual losses can be redeemed with incomes of the next year; if incomes of the next year can not redeem all the loss, it can be redeemed year by year with a maximum of five years.

  经认定的内资高新技术企业,减按15%的税率征收企业所得税。新创办高新技术企业,从投产年度起,免征企业所得税二年。

  For approved high and new tech enterprises with domestic investment, reduce tax rate of business income tax to 15%. Business income tax of newly founded high and new tech enterprises can be exempted for two years from the year starting business.

  第二条 从事重点扶持的公共基础设施项目投资经营所得,以及符合条件的环境保护、节能节水项目所得,享受企业所得税“五免五减半”优惠。

  Article II For earnings from investment and operation of specially supported public infrastructure project and incomes of eligible environmental protection, energy conservation, and water saving projects, enterprises shall enjoy the preferential policy of “exemption of business income tax for the first five years and halving the business income tax from the sixth year to the tenth year”.

  第三条 内外资鼓励类产业、外商投资优势产业项目在投资总额内进口的自用设备,免征关税及进口环节增值税.

  Article III For encouraged industries with domestic and foreign investment, as well as competitive industry projects with foreign investment, self-use equipment imported within the aggregate investment can be exempted from customs duty and import value-added tax.

  第四条 对投资西咸新区的资源型企业,其在陕资源开发中提取的环境保护、生态恢复等方面专项资金,准予税前扣除。

  Article IV For resource-based enterprises with investment in Xi Xian New Area, deduction before taxe is permitted for special funds of environmental protection and ecological restoration and the like withdrawn from resource development in Shaanxi.

  第五条 对西咸新区范围内实施合同能源管理项目的重点节能服务企业,暂免征收营业税、增值税和企业所得税。

  Article V Business tax, value-added tax and business income tax are exempted for key energy saving service business implementing contract energy management project within Xi Xian New Area.

  第六条 创业投资企业采取股权投资方式投资于未上市中小高新技术企业2年以上(含2年),符合规定条件的,可按其对中小高新技术企业投资额的70%抵扣该创业投资企业的应纳税所得额;当年不足抵扣的,可在以后纳税年度逐年延续抵扣

  Article VI For venture capital enterprises with equity investment in unlisted small and medium-sized high tech enterprises for over two years (including) and living up to rated conditions, 70% of the amount of investment in the small and medium-sized high tech enterprises can be balanced as taxable income of the venture capital enterprises; in case of insufficient taxable income in the current year, the amount can be balanced year by year continuously during the coming tax years.

  第七条 支持民营经济发展,对在西咸新区纳税并进入全国500强的民营企业,按企业实际纳税额地方留成部分的1%,给予一次性奖励。

  Article VII Support development of non-governmental economy; for private enterprises in the National Top 500 which pay taxes in Xi Xian New Area, one-time award shall be given with 1% of remaining part for the region from actual ratal of the enterprise.

  第八条 对技术先进性服务外包企业和示范园区实行税收优惠,支持其加强技术研发和自主创新。对软件和服务外包企业中的居民企业,在一个纳税年度内,技术转让所得不超过500万元的部分,免征企业所得税;超过500万元的部分,减半征收企业所得税。

  Article VIII Implement tax preference for technology advanced service outsourcing enterprises and demonstration zone; support the technology research and development, as well as self-dependent innovation thereof. Exempt resident enterprises in software and service outsourcing enterprises from business income tax for the part less than RMB five million Yuan of the technology transfer income; halve the collection of business income tax for the part surpassing RMB five million Yuan.

  第九条 西咸新区保证落户项目建设用地。西咸新区土地供应、土地计划指标单列,土地供给量占全省的比例平均在30%左右。省政府支持西咸新区在土地利用和管理方面先行先试,在全省范围内异地划补、增减挂钩和占补平衡。

  Article IX Guarantee the construction land of project settled in Xi Xian New Area. Land supply and land plan target of Xi Xian New Area are listed independently; average land supply volume of Xi Xian New Area occupies 30% of that of the whole province. The provincial government supports first try of Xi Xian New Area in respect of land utilization and management, and supports off-site delimiting, linking of increase and decrease, and balance of requisition and compensation of the land within the whole province.

  第十条 西咸新区实行相关产业地价优惠。工业用地出让金最低标准,按《全国工业用地出让最低价标准》的10%-50%执行。金融机构项目用地,优先纳入土地供应计划,所需用地按照国家相关法律法规进行招、拍、挂后,给予出让地价30%以内的财政支持。

  Article X Land value preference of related industries is practiced in Xi Xian New Area. Lowest standard of industrial land transferring fees are executed according to 10%-50% of National Bottom Price Standard for Industrial Land Transfer. Financial institution project land is given priority to bring into land supply plans; after invitation for bid, auction, and listing of the needed land are conducted in accordance with relevant national laws and regulations, financial support is given within 30% of the price of transferred land.

  第十一条 投资西咸新区重点示范镇建设,所缴纳的城镇基础设施配套费、生活垃圾处理费和污水处理费,全额返还用于基础设施建设和维护。为每个重点示范镇提供1500亩土地增减挂钩指标,鼓励农村宅基地置换城镇住房。

  Article XI Urban infrastructure facility fees, household garbage disposing fees and sewage charge paid for investment of key pilot town construction in Xi Xian New Area should be returned in full amount for infrastructure construction and maintenance. An increase and decrease linking target for 1500 mu of land is provided for each key pilot town, so as to encourage replacement of countryside homestead into urban housing.

  第十二条 优先在西咸新区布局由中、省审批或核准的水利、交通、生态环境、特色农业、物流、文化、旅游等重点项目。支持有市场、有效益的资源就地加工转化。配套中、省投资,加大对一般性财政转移支付和基础设施、生态环境、重点项目、产业发展、公共服务等专项支付力度。将部分公益性项目的国债转贷资金逐步转为拨款。

  Article XII Give priority to overall arrangement of key projects accredited or authorized by the Central Party Committee and provincial government, such as water conservancy, traffic, environment, characteristic agriculture, physical distribution, culture, tourism and so on in Xi Xian New Area. Support local processing and transforming of resources with market and benefit. Assort investment of the Central Party Committee with investment of provincial government; increase intensity of payment for generalized financial transfer payment and special projects like infrastructure, environment, key projects, industrial development, public service, etc.; continuously transform government loan enlending fund of part public welfare projects into allocation of funds.

  第十三条 西咸新区与陕北能源基地建设对接。5年内在西咸新区有重大产业投资的企业,优先参与陕北资源开发。鼓励在陕资源开发企业在享受相关税收优惠的基础上,参与西咸新区建设。实行陕北能源两权(探矿权、采矿权)价款与西咸新区建设挂钩。

  Article XIII Xi Xian New Area is jointed with Northern Shaanxi’s energy base construction. Enterprises with important industrial investment in Xi Xian New Area within five years can take precedence in Northern Shaanxi’s resource development. Encourage resource development enterprises in Shaanxi to participate in construction of Xi Xian New Area besides enjoying relevant tax preference. Implement linking between cost of two rights (exploration right and mineral right) for Northern Shaanxi’s energy and construction of Xi Xian New Area.

  第十四条 在西咸新区空港新城国家级西安综合保税区B区投资的企业,享受与西安国际港务区同等的国家有关保税物流及口岸通关优惠政策。

  Article XIV Enterprises with investment in B area of the National Xi’an comprehensive bonded zone in airport town of Xi Xian New Area can enjoy relevant national bounded logistics and port clearance preferential policies, equal to Xi'an International Trade and Logistics Park.

  第十五条 对重点物流企业的运输、仓储、配送、信息设施和物流园区的基础设施建设给予资金扶持。

  Article XV Capital support is given for transportation, storage, dispatching, information facility of key logistics enterprises and infrastructure construction of logistics parks.

  第十六条 设立城郊“菜园子”工程专项资金,鼓励企业在西咸新区发展都市农业,建设标准化、规模化、专业化蔬菜生产基地。支持农产品“百库”(气调库、冷库)建设,每座库补助100万元。

  Article XVI Set up special funds for suburban “Vegetable garden” project, encourage enterprises to develop urban agriculture in Xi Xian New Area and build standardized, scale and specialized vegetable production bases. Support construction of “Hundreds of Warehouses” (air conditioned storehouse and cold storage) for agricultural products; for each storehouse, RMB one million Yuan is subsidized.

  第十七条 在西咸新区建设国家级统筹科技资源改革示范基地,优先承接国家重大科技项目和重点科技企业。鼓励企业与高等学校、科研院所合作,建设高新技术研发聚集地、孵化基地和产业化基地,相关项目免缴部分市政公用设施配套费,企业免征科研开发自用土地的城镇土地使用税。

  Article XVII Set up National demonstration base for overall planning of science and technology resource reformation in Xi Xian New Area for preferentially undertaking significant National science and technology projects and key high tech enterprises. Encourage cooperation between enterprises as well as institutions of higher learning and scientific research institutes; develop high tech research and development aggregation base, hatching base and industrialization base, and exempt relevant projects from partial public municipal facility fees; tax on urban land use of self-use land for scientific research development can be exempted for the enterprises.

  第十八条 对于规模以上的企业与高等学校、科研院所在西咸新区合作新建的省级企业技术中心,每个给予20万元以上奖励;对新设立的规模以上企业的国家级工程技术研究中心、重点实验室,给予一次性300万元以上奖励;对新认定的国家级产业技术创新战略联盟的牵头单位,给予一次性300万元以上奖励。

  Article XVIII A reward of over RMB 200,000 Yuan is given for provincial enterprise technology centers newly established in Xi Xian New Area by scale enterprises jointly with institutions of higher learning and scientific research institutes; a one-time bonus of over RMB three million Yuan is given to National engineering research center and key laboratories of newly established scale enterprises, and over RMB three million Yuan to leading units of newly approved National industrial technology innovation strategic alliances.

  第十九条 支持企业应用科技创新成果,对承接高等学校、科研院所重大科技成果并在西咸新区内成功转化的企业,给予其技术合同交易额的20%、不超过300万元的补助或贴息。

  Article XIX Support enterprises for application of technological innovation products; offer an allowance or discount of less than RMB three million Yuan, or 20% of technical contract trading volume thereof to enterprises undertaking significant scientific and technological achievements of institutions of higher learning and scientific research institutes and successfully transforming the achievements in Xi Xian New Area.

  第二十条 对服务外包重大项目实施奖励,对参与服务外包人才培养的机构给予资金支持。

  Article XX Award for key service outsourcing projects, and give financial support for institutions involved in service outsourcing personnel training.

  第二十一条 对军工单位依托军民结合型创新企业实施重大高新技术成果就地转化的,根据销售规模和贷款规模,给予贷款人贷款额5%、不超过500万元贴息支持。

  Article XXI For military units implementing transformation of significant high tech achievements on the spot with support from army-civilian combination innovative business, give a discount support to the mortgagee with 5% of the loan amount, or less than RMB five million Yuan, based on sales volume and loan volume.

  第二十二条 支持企业节能减排,发展低碳经济、循环经济,对新区范围内经认定的节能服务公司采取合同能源管理方式实施的节能改造项目,按项目年实际节能量,给予每吨标煤300元的一次性奖励。

  Article XXII Support enterprises in energy saving and emission reduction, and develop low carbon economy and circular economy; offer a one-time bonus of RMB 300 Yuan per standard fuel for energy saving renovation projects implemented through the contract energy management system by approved energy saving service companies in Xi Xian New Area, based on actual annual energy saving quantity of the projects.

  第二十三条 鼓励各金融机构在西咸新区设立分支机构或营业场所,在土地、税收优惠基础上,五年内入住西咸新区的新注册金融机构,免缴所有登记类、证照类、鉴证类行政事业性收费。奖励在西咸新区设立的金融机构总部或地区总部,补贴其在西咸新区购置、自建或租赁自用办公用房。

  Article XXIII Encourage financial institutions to establish a branch or a place of business in Xi Xian New Area; in addition to land and tax preference, all administrative and institutional charges for registration, certificates, and authentication are exempted for new financial institutions registered in Xi Xian New Area within five years. Reward financial institution headquarters or regional headquarters established in Xi Xian New Area, and subsidize their purchased, self-built or leased self-use office premises in Xi Xian New Area.

  第二十四条 对新引进金融机构,实行当年营业税增量全额返还。自纳税年度起三年内,全额返还企业上缴所得税地方留成部分,第四至五年,返还企业上缴所得税地方留成部分的50%。

  Article XXIV For newly introduced financial institutions, return business tax increment of the same year in full amount; return in full amount the local tax of income tax paid by enterprises within three years from the tax year; from the fourth year to the fifth year, return 50% of the local tax of income tax paid by enterprises.

  第二十五条 充分利用国内外资本市场融资,逐步增加直接融资比重,设立上市扶持专项资金,为重点培育的后备企业垫付上市前期费用。垫付每户企业的资金不超过100万元。在3年内未实现上市的企业,要如数退还垫付资金;成功上市的企业,除垫付资金作为奖励外,对领导班子给予一定奖励。鼓励企业积极采用债权融资工具,发行企业债、短期融资券和中期票据等。

  Article XXV Take full advantage of capital market at home and abroad for financing, gradually increase proportion of direct financing, found special funds for listing support, and advance upfront fees for listing of key cultivated backup enterprises. Upfront capital for each enterprise should be less than RMB one million Yuan. Enterprises failing in listing within three years should refund exactly all the upfront capital; for successfully listed enterprises, the upfront capital shall be given as an award, and certain awards will be given to leading groups. Encourage enterprises to actively employ debt financing tools, and issue corporate bond, short-term financing bills and mid term note, etc.

  第二十六条 积极探索抵押或质押等多种贷款担保方式,支持设立小额贷款公司、担保机构和典当公司,对为中小企业贷款提供担保服务的担保公司,按照平均担保额的1-2%给予补助;对符合条件的中小企业担保机构,经批准给予担保业务三年免征营业税政策。

  Article XXVI Actively explore various loan guarantees like mortgage or pledge and the like, support establishment of small loan companies, guarantee agencies and pawn companies, and (with 1-2% of average amount guaranteed) give subsidy to bonding companies offering warranty service of credit for small and medium-sized enterprises; after approval, exempt business tax of the guarantee business for three years for eligible small and medium enterprise guarantee agencies.

  第二十七条 省、市财政安排30亿元资本金,建设西咸新区融资平台。设立西咸发展基金,主要用于西咸新区基础设施和市政设施建设,扶持节能环保等战略性新兴产业,文化、商贸、旅游等现代服务业的集群化发展以及高新技术企业风险投资。

  Article XXVII RMB three billion Yuan of capital fund is arranged by provincial and municipal financial department for construction of a financing platform in Xi Xian New Area. Set up development fund of Xi Xian New Area which can mainly be applied to infrastructure and municipal facility construction, give support to strategic new industries like energy conservation and so on, and support cluster development of modern service industries like culture, trade, tourism, and the like, as well as risk investment of high tech enterprises.

  第二十八条 对企业设立新能源、新材料、生物医药等新兴产业的创业投资基金,优先支持列入国家计划,争取国家产业技术研发资金,在获得国家批准后,省上按照“参股不控股”原则,每支基金投资1000-5000万元。

  Article XXVIII For venture capital investment fund of enterprises establishing new industries like new energy, new material, biomedicine, and so on, give priority to list the enterprise in State plan, strive for industrial technology research and development fund of the State; after approval of the State, the province will invest RMB 10-50 million Yuan for each fund based on the principle of “share without holding”.

  第二十九条 西咸新区大力发展资本市场,鼓励企业参与科技型企业和小型企业股权转让系统。开展环境容量有偿使用、碳排放、初始排污权有偿使用和排污权交易、水权交易,试点能源、矿产资源、土地等交易。

  Article XXIX Strive to develop capital market in Xi Xian New Area; encourage enterprises to participate in scientific and technological enterprises and small enterprises stock equity transfer system. Implement paid use of environmental capacity, carbon emission, paid use of initial pollution discharge, emission trading, water right trade, as well as trade of pilot energy, mineral resources, land, and so on.

  第三十条 对世界500强企业投资西咸新区,项目投资在10亿元人民币以上的,一次性给予200-500万元奖励。对国内500强企业投资西咸新区,项目投资在100亿元人民币以上的,一次性给予100-200万元奖励。从奖励资金中拿出5%,对引进项目有突出贡献的个人予以奖励。

  Article XXX A one-time bonus of RMB two to five million Yuan is given to World Top 500 enterprises investing in Xi Xian New Area with project investment of over RMB one billion Yuan. A one-time bonus of RMB one to two million Yuan is given to National Top 500 enterprises investing in Xi Xian New Area with project investment of over RMB ten billion Yuan. 5% of the bonus will be rewarded for individuals with outstanding contributions to introducing the projects.

  第三十一条 对西咸新区引进的国家“千人计划”海外人才和省“百人计划”人才,分别给予每人100万元和50万元人民币的一次性奖励。对政府颁发的各类高层次人才奖金,免征个人所得税。

  Article XXXI One-time bonuses of RMB one million Yuan and RMB 500,000 Yuan are respectively given to overseas talent of National “Thousand Talents Plan” and provincial “Hundred Talents Plan” introduced to Xi Xian New Area. Individual income tax is exempted for various high level talent bonus issued by the government.

  第三十二条 鼓励留学回国人员在西咸新区创业,开展科学研究和人才培养,对重点项目、优秀项目和启动项目,给予相应额度的资金资助。

  Article XXXII Encourage overseas returnees to establish businesses in Xi Xian New Area; launch scientific research and personnel training; give fund subsidy for key projects, excellent projects, and launched projects accordingly.

  第三十三条 西咸新区高端人才优先办理入区户口,并在职务晋升、职称评定、子女入学、医疗服务方面给予政策倾斜,其配偶、子女需要在西咸新区落户的,不受年龄和指标限制。

  Article XXXIII High end talents of Xi Xian New Area have priority in transaction of registered permanent residence of the area, and have prefered policies in aspects of promotion, professional title rating, children’s education, and medical services; age or index cannot limit the settlement of spouses and children in Xi Xian New Area.

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