Article 2. Wholly foreign-owned enterprises that conform to the industrial policies of the state and our region, as well as joint ventures, joint ventures, acquisitions and mergers with foreign investment of more than 25% and operating period of 10 years, or enterprises contracted and leased by foreign investors for more than 5 years, can enjoy the preferential policies of this regulation.
Article 3. The resources, industries and markets of Xinjiang Uygur Autonomous Region are all open to the whole country unless there are special provisions of the state and the autonomous region. State-owned, collective, private, "foreign-funded" enterprises, individual operators and scientific research institutions of universities and colleges in brother provinces and cities can participate in the development of Xinjiang with tangible and intangible assets and implement multi-level, multi-form and multi-factor economic and technological cooperation. Chapter II Preferential Policies. Foreign businessmen who set up productive enterprises in our region shall be exempted from enterprise income tax, vehicle and vessel use tax and property tax within five years from the date of production and operation, and enterprise income tax shall be levied at a reduced rate of 15% within a certain period after the expiration; Land use tax shall be exempted during the construction period. Among them, those who invest and set up enterprises in Hotan, Kashgar, Zhou Ke and poverty-stricken counties (including the poverty-stricken group of the Corps) determined by the state and autonomous regions shall be exempted from enterprise income tax for 8 years, and enterprise income tax shall be levied at a reduced rate of 15% within a certain period after the expiration.
For non-productive enterprises, enterprise income tax shall be exempted for three years from the date of operation, and enterprise income tax shall be halved for three years after the expiration. For enterprises investing outside the region, infrastructure, ecological environment construction and high-tech projects, with the approval of the people's government of the autonomous region, enterprise income tax, vehicle and vessel use tax, property tax and land use tax shall be exempted for eight years from the date of production and operation. After the expiration, enterprise income tax will be levied at a reduced rate of 15% within a certain period of time. Land use tax shall be exempted during the construction period.
Foreign investors invest in agricultural industrialization enterprises in our region, and leading enterprises process and sell agricultural products stipulated by the state. The value-added tax rate is calculated at 13%, and the excess is subsidized by finance. Sales of self-produced agricultural products and primary processed products of self-produced agricultural products within the territory of the autonomous region are exempt from value-added tax.
Fifthly, foreign investors can set up enterprises (companies) in our region, and the statutory registered capital can be implemented by stages within three years. Bid for enterprises (companies) mainly engaged in production and wholesale, with an initial investment of more than 50,000 yuan; Bid for enterprises (companies) mainly engaged in commercial retail and intermediary services, with an initial investment of more than 30,000 yuan; Enterprises (companies) bidding for scientific and technological development, with an initial investment of more than 6,543,800 yuan, can go through the registration procedures.
Sixth, encourage foreign investors to promote new technologies, new products and new processes in our region. The income from technology transfer of foreign-invested enterprises in our region is exempt from business tax, and the technical income related to technology transfer, technical training, technical service and technical consultation is exempt from enterprise income tax.
Encourage the establishment of scientific and technological development enterprises with high-tech shares. For high-tech recognized by the state, province, city and district, the shareholding ratio can be relaxed to 45%. If the registered capital of scientific and technical personnel is lower than the legal amount, the gap can be put in place by stages within 5 years. Article 7. Enterprises with investment outside the zone that import advanced technology and equipment and seeds, seedlings, poultry and livestock for their own use shall be exempted from customs duties and import value-added tax unless there are special provisions of the state. Compensation goods (except those restricted by the state) imported by foreign businessmen for project contracting and labor cooperation with neighboring countries in our region are regarded as border trade imports and enjoy preferential tariff policies for border trade goods.
If the raw and auxiliary materials, spare parts, components and packaging materials actually consumed by foreign-invested enterprises in the production of export products meet the relevant policies of processing trade, they shall enjoy relevant preferential policies according to the management of bonded goods.
Article 8. Foreign-invested enterprises in border areas with a registered capital of more than 500,000 yuan can enjoy the right of small-scale border trade upon approval. Qualified production enterprises can enjoy import and export trade rights after approval.
Ninth, if foreign investors set up mining enterprises to engage in the development of mineral resources, the collection of resource tax will be suspended for five years from the date of production and operation; Comprehensive development of mineral resources, the associated mineral resources compensation fee levied by half; The geological exploration expenses of proved exploitable deposits can be used as deferred assets, which are amortized before tax year by year after mining the deposits.
Article 10 Foreign businessmen who come to our region to develop the "four wastes" (barren hills, wasteland, barren beaches and barren slopes) to plant trees and grass are exempt from all local taxes and land transfer fees. Investors have the ownership and management right to plant vegetation, and the land use right will remain unchanged for 50-70 years. After the expiration, you can apply for renewal, inheritance and paid transfer.
Those who invest in returning farmland to forests and grasslands to protect the ecological environment shall be exempted from land use fees, and the income from agricultural specialty taxes produced by them shall be exempted from agricultural specialty taxes within 20 years.
If comprehensive land development is carried out in the reclamation area designated in the overall land use planning of our district, agricultural tax, agricultural specialty tax and land use fee shall be exempted within 5 years from the benefit year.
Those who come to our region to set up animal husbandry projects will be exempted from animal husbandry tax and grassland use fees within 5 years from the benefit year.
Article 11 Foreign investors who have obtained the land use right by lease and operated for more than 20 years are exempt from land rent (paid land use fee) for the first five years from the date when the enterprise obtains the right to use, and are exempt from land rent (paid land use fee) 10 year when investing in poverty-stricken counties determined by the state and autonomous regions.
Foreign investors who have obtained the right to use state-owned land by means of transfer and have been operating for more than 20 years may be exempted from paying 25% of the land transfer fee; Operating period of more than 30 years, exempt from 30%. For those who use non-agricultural wasteland and barren hills outside the urban planning area to invest in poverty-stricken counties designated by the state and autonomous regions, 40% of the land transfer fee is exempted.
Article 12 Foreign investors engaged in infrastructure projects such as water conservancy, energy, transportation, environmental protection, ecological construction, small town construction, urban municipal construction, public welfare undertakings, and high-tech projects recognized by the state, provinces, cities and districts may obtain land use rights by administrative allocation.
If the land use right is obtained by means of transfer, it can be transferred, leased or mortgaged according to law after paying all the transfer fees; If the right to use state-owned land is obtained by administrative allocation, it can also be transferred, leased or mortgaged according to law after paying the land transfer fee. Investors who have obtained the land use right can also use the land use right as the price to buy shares (excluding preferential policies) and start new enterprises.
Thirteenth, foreign enterprises set up branches in our region, has been credit rating, banks and relevant departments will not re-rating, enjoy the preferential policies and credit lines of similar credit rating in this region.
Fourteenth, foreign-invested enterprises need matching fixed assets, technical transformation loans and working capital loans, the handling bank can give active support according to the relevant financial laws and policies of the state.
Foreign investors who invest in agriculture, forestry, animal husbandry, fishery, water conservancy and other projects in our region can apply for agricultural development loans and enjoy relevant preferential treatment according to enterprises in our region. Foreign investors who set up wholly-owned or joint-venture projects in poverty-stricken areas in our region can help drive the poor out of poverty and become rich, and can apply for poverty alleviation loans according to relevant policies.
When developing new products and technologies, foreign-invested enterprises can apply for bank loans for scientific and technological development and enjoy relevant preferential policies for enterprises in the region.
Foreign investors who set up township enterprises in our region with sole proprietorship or joint venture can enjoy various preferential support policies of the autonomous region for township enterprises.
Foreign investors who come to our region to set up welfare enterprises with sole proprietorship or joint venture can enjoy various preferential support policies of the autonomous region for social welfare enterprises.
Fifteenth, foreign investors to set up high-tech enterprises recognized by the state and growth enterprises with good prospects, by the autonomous region according to the local enterprise standards, recommend listing financing.
Article 16 Foreign-invested enterprises that have registered in border cities and obtained the right to operate import and export and border trade enjoy the same treatment as similar enterprises in the region in terms of foreign exchange settlement, sale and verification of foreign exchange receipts and payments.
Seventeenth, foreign investors, in our area to buy more than 500 square meters (including 500 square meters) of commercial housing, transaction fees (service fees, registration fees) and real estate transaction tax levied by half.
Eighteenth, foreign investors, a one-time investment of more than 500 thousand yuan, can apply for two permanent residence of urban residents where the investment, investment 1 ten thousand yuan or more, can apply for four permanent residence of urban residents; A one-time investment of more than 3 million yuan can apply for permanent residence of urban residents for its legal representative, management personnel, their spouses and children, and the capacity increase fee for urban municipal public infrastructure will be exempted (county towns and poverty-stricken areas can be relaxed). Technical backbones recruited from outside the region are exempt from temporary residence fees.
Article 19 Foreign investors who introduce professional and technical personnel, managers and senior technical workers with bachelor's degree or above from overseas and other provinces and cities can apply for permanent residence in Urumqi and other cities and towns in accordance with relevant regulations, and are exempted from paying the capacity increase fee for urban municipal public infrastructure.
Twentieth all foreign-invested enterprises (including individual and private enterprises) and their employees, their spouses and children, except those stipulated in this policy, are treated equally with enterprises in our region.
If the children of employees of foreign-invested enterprises in other provinces and cities need to attend primary and secondary schools, they shall go through the formalities of schooling at the local education department and be charged according to the standards for employees of local enterprises.
Vehicles carried by foreign-invested enterprises registered outside the region shall be given priority in inspection procedures according to regulations. Vehicles purchased in Xinjiang are allowed to register in Xinjiang, and their annual inspection is treated equally with enterprises in the region.
Twenty-first individuals and intermediary organizations that introduce capital and high-tech in our region will be given a one-time reward by the beneficiary unit according to 0-3% of the amount of capital introduced or the total amount of new profits and taxes.
All kinds of managers from outside the region who engage in business activities in all kinds of enterprises in our region and make remarkable achievements in turning losses into profits can be rewarded according to 3-5% of the new benefits. Chapter III Investment Guarantee. Foreign investors decide their own investment projects, partners and forms of cooperation. Investment projects encouraged by industrial policies of the state and the autonomous region, which belong to the management matters approved by the Planning Commission, shall be completed within 7 working days. The state and the autonomous region to restrict investment projects, the relevant examination and approval departments in the case of complete documents, give approval and approval within 30 working days. The administrative department for industry and commerce shall complete the registration procedures for projects with complete certificates within 7 working days. Planning, urban construction, food, public security, taxation and other relevant departments to accept the application of foreign-invested enterprises with complete documents and materials, which belong to the examination and approval authority, complete the examination and approval within 7 working days; If approval is required step by step, the department will provide full service and complete the approval within 30 working days. Twenty-third it is strictly forbidden to charge fees, apportion fees and fines from foreign-invested enterprises in any name. The charging unit must produce the relevant documents approved by the people's government of the State Council and the autonomous region and the charging license issued by the price department, and fill in the enterprise payment registration card item by item. Otherwise, the enterprise has the right to refuse to pay.
Twenty-fourth, the law enforcement departments shall not arbitrarily inspect foreign-invested enterprises without justifiable reasons and legal procedures, and shall not interfere with the normal production and operation order of enterprises through law enforcement inspection. If it is really necessary to carry out law enforcement inspection, it must be approved by the law enforcement department at the next higher level and carried out in strict accordance with legal procedures.
Twenty-fifth discipline inspection and supervision departments and price departments at all levels should conduct regular inspections and severely investigate and deal with violations of laws and regulations of foreign-invested enterprises. If illegal intervention causes losses to the enterprise, it shall be compensated according to law; If the circumstances are serious, criminal responsibility shall be investigated according to law. Chapter iv supplementary provisions. The co-organizers of the autonomous region and the co-organizers at all levels (or departments designated by the government) are responsible for the daily work of the autonomous region and governments at all levels in opening up, introducing domestic capital and promoting domestic economic and technological cooperation.
Twenty-seventh, cities, economic and technological development zones, high-tech industrial development zones, border economic and technological cooperation zones, and relevant departments, according to these measures, formulate detailed rules for implementation. Xinjiang production and construction corps refers to the implementation.
Twenty-eighth, the provisions of this policy shall be implemented as of the date of promulgation. This provision shall be interpreted by the Economic and Technical Cooperation Office of the People's Government of Xinjiang Uygur Autonomous Region. Where the original policy provisions conflict with these Provisions, these Provisions shall prevail.
Detailed rules for the implementation of some policies and regulations on attracting investment in Xinjiang Uygur Autonomous Region
Article 1 These Detailed Rules are formulated in accordance with the Provisions of Xinjiang Uygur Autonomous Region on Policies to Promote Investment (hereinafter referred to as the Provisions). Article 2 Foreign investors mentioned in these Regulations refer to enterprises, institutions, institutions of higher learning, scientific research institutes and individuals registered in other provinces, autonomous regions and municipalities directly under the Central Government, which invest, develop and construct in this autonomous region.
Foreign-invested enterprises mentioned in the Regulations refer to enterprises newly established or jointly established by foreign investors within the administrative area of this autonomous region, or enterprises leased or contracted by foreign investors in Xinjiang. Article 3 The scope of application of the Regulations is:
(1) Enterprises (companies) newly established by foreign investors in Xinjiang or enterprises (companies) acquired or merged.
(2) Enterprises newly established in Xinjiang by foreign investors in the form of joint venture, equity participation or holding, with capital contribution accounting for more than 25% of the registered capital and operating period of more than 10 years.
(3) Foreign investors have invested in contracting or leasing enterprises in Xinjiang for more than five years.
The investment projects of foreign-invested enterprises that meet the above conditions shall conform to the industrial development policies and directions of the state and the autonomous region. Article 4 Foreign investors may invest in tangible assets such as currency, machinery and equipment or intangible assets such as industrial property rights and non-patented technology. Where an investment is made in assets other than currency, the assets shall be evaluated and confirmed in accordance with the relevant provisions of the state. Article 5 Foreign-invested enterprises that meet the prescribed conditions shall handle preferential policies according to the following procedures:
(1) If the production or operation conditions are met, the foreign-invested enterprise shall submit the Application Form for Foreign-invested Enterprises to Enjoy Preferential Policies and relevant documents to the local competent department.
(2) After the foreign-invested enterprise submits all the documents as required, the competent department with the right to audit shall make an audit decision within seven days. Upon examination, those who meet the requirements will be issued with the Certificate of Preferential Policies for Enterprises with Foreign Investment, and those who do not meet the requirements will not be issued.
(3) A foreign-invested enterprise shall, after obtaining the Certificate of Preferential Policies for Foreign-invested Enterprises, apply to the relevant departments for preferential policies. The relevant departments shall examine the application items of foreign-invested enterprises according to the preferential policies and related materials enjoyed by foreign-invested enterprises, and if they meet the requirements, they shall be approved or submitted for approval according to the management authority.
If a foreign-invested enterprise refuses to accept the notice that it will not issue a certificate of preferential policies for foreign-invested enterprises, it may apply to the original handling authority for review or apply for reconsideration at the next higher level. The department accepting the review or reconsideration shall make a reply within 30 days. Article 6 The Cooperation Office of the Autonomous Region and the Cooperation Offices at all levels (or departments designated by the government) are the competent departments in charge of examining and handling the certificates of preferential policies enjoyed by enterprises with investment outside the region.
If a foreign investor invests in a newly-established enterprise or a contracted leasing enterprise in Xinjiang with a capital contribution of less than 5 million yuan (including 5 million yuan), it shall be examined and handled by the cooperative office of the county (district, city) where the enterprise is located (or a government-designated department) and reported to the local cooperative office (or a government-designated department) for the record; Investment in 5 million yuan to 6.5438+million yuan, the enterprise is located in the city cooperation office (or government designated departments) for examination and approval, reported to the autonomous region cooperation office for the record; If the capital contribution is more than 6,543,800,000 yuan (including 6,543,800,000 yuan), it shall be examined and handled by the Autonomous Region Cooperation Office.
State-level, autonomous region-level economic and technological development zones, high-tech industrial development zones and border economic cooperation zones within the administrative region of the autonomous region are responsible for reviewing and handling the preferential policies enjoyed by foreign-invested enterprises within their respective jurisdictions, and reporting them to the Autonomous Region Cooperation Office for the record. Article 7 To apply for the certificate of preferential policies for foreign-invested enterprises, the following documents shall be submitted to the competent authorities:
(1) Application Form for Foreign-invested Enterprises to Enjoy Preferential Policies signed by the person in charge of the enterprise.
(2) A copy of the Business License for Enterprise as a Legal Person issued by the administrative department for industry and commerce and a certificate from the legal representative.
(three) the project proposal and articles of association approved by the competent government department.
(4) Contracts or agreements signed for the establishment of foreign-invested enterprises.
(5) Relevant documents issued by a legally qualified capital verification institution to prove the actual investment made by investors outside the region.
(six) the legal person qualification certificate or natural person identity certificate of the investor outside the area. Article 8 In any of the following circumstances, the certificate of preferential policies for foreign-invested enterprises shall be revoked or withdrawn by the original issuing authority:
(a) concealing the true situation, practicing fraud, and defrauding the certificate of preferential policies of foreign-invested enterprises;
(2) Foreign-invested enterprises found unqualified during the annual inspection and review.
Enterprises with foreign investment whose certificates of preferential policies are revoked or withdrawn shall stop implementing the preferential policies in the Regulations and these Detailed Rules, pay back the exempted preferential policies and taxes, and bear corresponding penalties. Article 9 If an enterprise with investment outside the zone meets the preferential provisions of Article 4 of the Regulations on tax reduction and exemption, it may apply to the competent tax authorities where the enterprise is located, and after being examined by the competent tax authorities, it shall be submitted for approval or implemented after being submitted for approval in accordance with the prescribed management authority for tax reduction and exemption.
If an investment enterprise outside the production area makes additional investment or reinvests its profits to form a new production capacity, it will be exempted from the new enterprise income tax for five years from the date of production and operation, and will be levied at a reduced rate of 15% during the implementation of the regulations after the expiration.
The approved enterprise income tax reduction and exemption must be used for the production and operation of enterprises.
The term "within a certain period" as mentioned in Article 4 of the Regulations is tentatively set at 200 1 year--20 10/year.
The terms "from the date of production and operation" and "from the date of operation" as mentioned in Article 4 of the Regulations refer to the date when productive enterprises actually start production and non-productive enterprises actually start business (the date when non-enterprises are registered in industry and commerce). Article 10 Foreign-invested enterprises that have invested in our region before the promulgation of the Regulations can enjoy the following preferential tax policies if they meet the provisions of Article 2 of the Regulations and Article 3 of these Detailed Rules:
(1) For productive enterprises investing outside the zone, enterprise income tax will be levied at a reduced rate of 15% during the implementation of the Regulations;
(2) Infrastructure, ecological environment construction and high-tech projects approved by the people's government of the autonomous region may be exempted from enterprise income tax for another three years from 200 1 to 1, and enterprise income tax will be levied at a reduced rate of 15% during the implementation of the regulations. Article 5 of the Regulations stipulates that if the registered capital applied by a foreign investor to invest in a new enterprise in our region fails to meet the minimum requirements of the statutory registered capital, the registered capital can be put in place by stages within three years. If the registered capital applied for is above the statutory minimum registered capital, the initial contribution shall not be less than 10% of the declared registered capital.
The initial capital contribution mentioned in the preceding paragraph refers to the actual capital contribution of a foreign-invested enterprise at the time of registration. The registered capital shall be paid in three-year installments, that is, from the date of registration, the unpaid registered capital will reach 50% of the statutory minimum registered capital within 12 months, and the rest will be paid in full within the next 24 months. Twelfth "Regulations" referred to in the third paragraph of article fourth of the high-tech projects refers to the project identified by the competent department of science and technology of the state or autonomous region. Enterprises with investment outside the region comply with the first paragraph of Article 6 of the Regulations. They must hold a written contract for technology transfer, and go to the administrative department of science and technology of the autonomous region or its authorized technology contract identification and registration agency for identification and registration. The administrative department of science and technology of the autonomous region shall submit relevant materials to the local taxation bureau of the autonomous region for examination and approval every quarter.
Paragraph 2 of Article 6 of the Regulations stipulates that if a foreign investor invests in shares with high-tech achievements, the high-tech achievements shall be appraised by the national or provincial administrative department of science and technology and appraised by a statutory appraisal agency. If the price exceeds 20% of the registered capital of the company, the proportion of shares may be relaxed to 45% after being recognized by the administrative department of science and technology of the autonomous region.
When scientific and technical personnel establish high-tech enterprises with scientific and technological achievements, the registered capital should be no less than 10% at the time of registration, and the difference can be put in place within five years at the rate of 20% per year. Article 13 Enterprises with foreign investment invest in projects that meet the requirements of encouraged industries and advantageous industries, and import advanced technologies and equipment for their own use within the total investment, except for goods that are not exempted from tax as stipulated by the state, shall be exempted from customs duties and import value-added tax.
The second paragraph of Article 7 of the Regulations refers to enjoying the preferential import tariff policy for border trade goods, which mainly refers to enjoying the import tariff and halving the import value-added tax in accordance with the border trade policy, and being able to sell imported goods by itself.
The enjoyment of relevant preferential policies mentioned in the third paragraph of Article 7 of the Regulations mainly refers to the enjoyment of relevant preferential policies for processing trade, that is, except for commodities that must apply for import and export licenses as stipulated by the state, import licenses can be exempted, and import duties and import value-added tax can be exempted.
In line with the provisions of Article 7 and above, foreign-invested enterprises can apply for preferential import tax at Urumqi Customs, which will be implemented after examination and approval. Article 14 Foreign-invested enterprises that meet the requirements of Article 8 of the Regulations may apply to the local foreign trade and economic cooperation department and enjoy the right to operate small-scale border trade or import and export trade after examination and approval according to the prescribed management authority. Article 15 Article 9 of the Regulations stipulates that foreign investors who set up mining enterprises to engage in the development of mineral resources according to law and apply for suspending the collection of resource tax may apply to the competent tax authorities for suspending the collection of resource tax for five years after being examined by the administrative department of land and resources of the people's government at or above the county level and issuing the legal mining certificate of the mining enterprise.
The relief of mineral resources compensation fees shall be applied by enterprises with investment outside the region, and shall be examined and approved by the administrative department of land and resources of the autonomous region in conjunction with the financial department of the autonomous region. Article 16 Foreign businessmen come to our region to develop state-owned "four wastes" (barren hills, wasteland, barren beaches, barren slopes) and carry out ecological construction such as planting trees and grass, and implement the policy of who plants trees and grass, who manages them, and who owns land use rights and forest and grass ownership. If foreign investors develop the state-owned "three wastes", they shall determine the development plan according to the overall land use planning at the county level and relevant regulations approved according to law, and apply to the administrative department of land and resources of the local people's government at or above the county level for development, which shall be approved by the people's government at or above the county level in accordance with the prescribed examination and approval authority. After approval, foreign investors should obtain land development licenses according to law. After the completion of the project, they should apply for land development and acceptance, and apply for a land use certificate with the land development and acceptance procedures to obtain the land use right. Foreign businessmen can apply to the relevant departments for exemption from local taxes and fees and reduction of land use fees with the land development license and the certificate of preferential policies for foreign-invested enterprises, and apply for reduction of land transfer fees with the certificate of land use and the certificate of preferential policies for foreign-invested enterprises.