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Preferential Taxation Policies
1. Production-oriented foreign funded enterprise whose operational period is more than10 years in HDZ shall be levied at a reduced tax rate of 15% after the exemption of income tax from the first and second profit-making years and the 50% reduction (at a tax rate of 7.5%) from the third to fifth year.
2. Newly established high-tech enterprises, from the date of certification by technical administration, shall be levied at a reduced tax rate of 15% after the exemption of income tax in the first and second production years. For export-oriented enterprises, the enterprise income tax shall be levied at a
reduced rate of 10% with the approval of taxation bureau, if the export value of the year reaches or exceeds 70% of its output value of the same year.
3. Institution that is engaged in technical transfer and technical consultation, service and training concerning technical transfer is granted a tentative exemption from income tax, if the net income is less than 300 thousand Yuan RMB.
4. The other preferential policies granted to state-level economic and technological development zones and high-tech development zones
5. Financial support will be granted by HDZ to some foreign funded large-scale projects with great influence and potential.
-- Subsidiary for transfer of land use right
1. Construction projects in HDZ must meet the requirements of planning, environment protection and industrial policies. The minimum output value shall be no less than 2000 Yuan RMB/m2.
2. The enterprise can go through the formalities of land use permit with the official approval documents on construction and planning after the agreement concerning the entrance in HDZ with the Administrative Committee of HDZ is signed and go though the procedures of opening construction after paying 30 Yuan RMB/ m2, first payment of the price for land use right and obtaining the land use license. The rest of the amount can be paid in delay.
3. The construction and production operation must be undertaken according to the agreement signed with the Administrative Committee of HDZ. The enterprise will obtain the flexible subsidiary support for transfer of land use right in accordance with the different sales per square meter made by the enterprise in the third operation year or the actual revenue obtained by the Administrative Committee of HDZ.
Sales/m2
(10000Yuan) |
Revenue received by HDZ price(10000Yuan) |
after
subsidiary
(Yuan/m2) |
| More than 10000 |
230 |
0 |
| more than 7000 |
170 |
30 |
| more than 5000 |
120 |
50 |
| more than 3000 |
90 |
70 |
| Less than 3000 |
กก |
116 |
Sales/m2
(10000Yuan) |
Revenue received by HDZ price(10000Yuan) |
after
subsidiary
(Yuan/m2) |
| More than 10000 |
230 |
0 |
| more than 7000 |
170 |
40 |
| more than 5000 |
120 |
70 |
| more than 3000 |
90 |
90 |
| Less than 3000 |
กก |
146 |
4. The subsidiary support will not be granted to the enterprise with sales equal to or less than 3000 Yuan RMB/ per square meter. But 20% reduction can be granted to the enterprise if all the sum of the money for transfer of land use right can be paid before the construction. |
