| 樂山市鼓勵支持開放政策(節錄) |
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| 2006-02-20 15:00 文章来源：乐山市商务局 | | 文章类型：原创 内容分类： |
一、工商登記
1、鼓勵投資者來樂登記新辦企業。對從市外遷移或變更到樂山的企業，只作變更登記，其註冊資本一般不需要重新驗資，如需增加註冊資本的，僅辦理增加部分的驗資手續。外地企業兼併、收購市內企業，可按變更登記辦理註冊手續，經發證機關和審批機關確認後，原企業的許可證和各類專項審批檔繼續有效。允許以科技成果及商標等無形資產作為投資申辦企業。科技成果經省以上科技部門認定，由投資各方協商約定可突破不超過占註冊資本25%的比例，但貨幣出資的比例不得低於30%。經批准，外商投資企業外商投資的比例最低可占註冊資本的15%。鼓勵港、澳居民來樂從事個體經營。
2、降低組建企業集團和連鎖經營企業的條件。對大企業（集團）的經營範圍予以放寬。母公司註冊資本達到1000萬元，控股公司達到3個，母公司和控股公司註冊資本合計達到2000萬元，可組建為企業集團。連鎖經營主體企業註冊資本達到法定最低要求，有三個以上連鎖經營關聯企業，即可組建連鎖經營企業。
3、放寬企業冠名限制。自願冠”樂山”、”四川”名稱的，不受註冊資本限制，冠”樂山”名稱的，只要不重複、不混淆，當即予以核准；冠”四川”及其以上行政區劃名稱的，工商部門積極協助投資者向省工商局和國家工商總局申請核准。
二、稅收優惠
認真落實國家西部大開發稅收政策。屬於國家鼓勵類的內資企業，到2010年前減按15%稅率徵收企業所得稅。新辦交通、電力、水利、郵政、廣播電視的內資企業，自生產之日起，企業所得稅”免二減三”。對單位和個人從事技術轉讓、技術開發業務和與之相關的技術諮詢、技術服務取得的收入，免征營業稅。企業在原設計規定的產品以外，綜合利用本企業生產過程中產生的，在《資源綜合利用目錄》內的資源作主要原料生產的產品的所得，自生產經營之日起，免征企業所得稅5年。投資符合國家產業政策的技術改造項目，其项目所需國產設備投資（不包括財政撥款）的40%，可從企業技術改造项目設備購置當年比前一年新增的企業所得稅中抵扣。
三、土地
1、多種方式供給土地。除經營性用地必須以招標拍賣掛牌方式供地外，其他项目根據實際情況採用多種方式供地，包括招標拍賣、掛牌、劃撥、協議出讓、租賃、作價入股等，並允許工業用地依法流轉。對重點工業项目，可進行統籌規劃，分期供地、分期支付出讓金，也可以在依法、規範、尊重農民意願的前提下，採取依法批准的農民集體土地建設用地使用權作價入股或以征地補償安置費用入股等方式使用土地。對不在產業政策限制範圍內的工業建設项目，土地價格在規定範圍內給予最大優惠；市、縣政府鼓勵建設的優勢项目，出讓地價可按基準地價70%支付，並可在當地政府的工業用地地價調節資金中按企業的實際情況給予補貼。
2、創新客商用地方式。鼓勵各園區建設標準廠房向客商出租，其市縣按規定收取的行政性收費安排給園區用於相關基礎設施建設。對租用園區標準廠房進行生產的，租金可依照規定第一年全免，以後三年減半收取。鼓勵和引導客商以租賃等形式使用市內企業閒置的廠區、廠房等資源。來樂企業一次性購買1000平方米以上商品房用於辦公、經營的，按繳納契稅稅款的50%給予補貼。
四、招商引資
1、創新招商引資方式。對委託仲介機構招商的，由委託方按實際到位的招商引資額可給予5-10‰的傭金或代理費。對引進符合市上確定的重點產業和佈局，且填補產業鏈空白的項目，經市發改委、經委認定，市政府給予项目引薦者5-10萬元的獎勵或工作經費補貼。
2、鼓勵外來企業到各類園區投資。進入國家或省級開發區的项目，其市、縣按規定收取的行政事業性收費，安排給企業用於項目前期費用補助或企業技術改造及員工培訓。各縣（市、區）政府引薦或搬遷到樂山高新區和市內其他工業園區投資建廠的，從該企業產生入庫稅金起，在5年內，通過財政結算，引薦或搬遷企業的縣（市區）政府每年可分享地方實得稅收的50%。
3、鼓勵引進重大項目。對引進投資5億元以上、符合產業政策、產業帶動強的重大生產性項目投產後，市政府按實際形成的固定資產投資額的5-10‰的比例，在該項目投產後的市財政實得財力中逐年安排給所在縣（市、區）政府，補助项目前期費用及環境改造。投資5000萬元以上的生產性项目和1億元以上的基礎設施项目，從上繳所得稅之日起，3年內由同級財政參照企業實際上繳的所得稅市縣實得財力的50%安排給企業；經省級以上科技部門認定為高新技術重大项目的，由市縣政府參照企業實際繳納的所得稅市縣實得財力，前兩年全額安排給企業，第三至第五年按50%安排給企業，用於企業技術改造及員工培訓等。
4、鼓勵投資服務業。新投資的流通型企業、旅遊企業、飲食服務企業，自開業年度起，三年內由同級財政參照該企業繳納的營業稅市縣實得財力的30%和該企業繳納的企業所得稅市縣實得財力的50%，逐年安排給企業，用於企業技術改造及員工培訓等。
5、鼓勵引進大企業大集團。對引進世界500強、中國100強企業，以及對全市經濟發展具有重要影響，且固定資產投資在2億元以上的项目，實行一企一策的辦法給予支援。
五、鼓勵外資
1、鼓勵企業增資擴股。外來投資企業在市內再投資，其再投資項目外資比例達到25%的，視同外商投資企業，享受相應的優惠政策。對於引進資金盤活企業存量資產的項目，按盤活的存量資產折半，與引進資金形成的固定資產合併計算給予補貼。引進資金進行技術改造的，可申請技改貼息支持，新增投資在1億元以上的，市、縣兩級按規定收取的行政事業性收費，全額安排給企業，用於項目前期費用、企業技術改造及員工培訓等。
2、落實國家對外商投資的優惠政策。外商投資企業固定資產折舊的具體方式，經國稅部門批准後，可以選擇直線折舊法。技術開發費比上年增長幅度在l0%及以上的企業，可再按實際發生額的50%抵扣當年度的應納稅所得額。凡屬國家鼓勵類外商投資企業和限制乙類項目以及國務院批准的優勢项目的，在所得稅優惠政策執行期滿後，延長3年減按15%徵收企業所得稅。外籍個人從外商投資企業取得的利潤、股息、紅利所得，免征個人所得稅。
六、對外貿易和經濟合作
1、鼓勵企業出口創匯上規模。出口創匯企業投產以來，年出口創匯首次超過3億美元、2億美元、1億美元、5000萬美元、1000萬美元、500萬美元、300萬美元的企業，市政府分別給予100萬元、80萬元、50萬元、20萬元、10萬元、5萬元和3萬元的獎勵。
2、鼓勵企業爭創出口產品品牌。企業每項專利在一個國家註冊的，市政府給予5000元的補貼；對獲得”商務部重點培育和發展的出口名牌”稱號的企業，市政府一次性給予3萬元的獎勵。
3、支持企業拓展市場。對參加由商務部、省商務廳、省貿促會及市政府同意組織的境外出口交易展會的企業，市政府對參展的每戶企業在享受中央、省給予攤位費補貼的基礎上，再給予不超過餘下部分50%的攤位費補貼；對參加其餘國內大型區域性出口商品交易會的企業，給予不超過5000元的攤位費補貼。支援企業利用WTO規則適時申請實施貿易救濟措施，對參與反傾銷、反補貼和保障措施案應訴的企業，市政府給予一定的經費資助。鼓勵企業投保出口信用保險，在中央、省給予補貼的基礎上，市政府再給予一定的資助。
4、支持外貿孵化工作。對市商務局、市財政局確定的外貿孵化服務單位，孵化出一家出口10萬美元以上50萬美元以下的企業補貼3000元；孵化出一家出口50萬美元以上100萬美元以下的企業補貼5000元；孵化出一家出口100萬美元以上500萬美元以下的企業補貼8000元；孵化出一家出口500萬美元以上的企業補貼2萬元。已享受中央、省孵化資金資助的孵化單位，其補貼標準低於我市標準的，市政府予以補足。
5、大力扶持發展創匯農業。各級財政每年要安排資金用於支援農業產業化龍頭企業發展、農產品出口生產基地建設和项目的貸款貼息，支援農產品品質安全體系建設，健全農業投入、農業生產、農產品加工企業標準化體系，幫助農副產品出口企業在國外進行品牌註冊認證。
6、挖掘出口資源潛力。實行出口產品收匯係數核算，在省係數核算基礎上，市政府對機電產品和高新技術產品以及農副產品等，年度出口收匯比上年度的增長部分給予最高不超過每美元0.03元人民幣出口係數；其他產品出口收匯比上年度的增長部分給予最高不超過每美元0.02元人民幣出口係數；對上年度無出口實績，當年實現出口收匯的增長部分按30%計算。
7、實行出口產品檢驗檢疫計收費優惠。出入境貨物每批總值不足2000元的，免收品質檢驗費；同批貨物檢驗檢疫收費超過5000元的，超過部分按80%計收；進（來）料加工的出境貨物品質檢驗費按收費標準的70%計收；外商獨資企業不實行投資財產鑒定，外商投資財產鑒定費分檔計算、累計收費，外商投資財產鑒定與品質檢驗均做時，只收財產鑒定費；出口動物產品免收動物產品檢疫費；植物深加工產品免收植物產品檢疫費。
8、積極實施”走出去”戰略。對參加商務部、省商務廳和市政府同意組織的赴境外拓寬外派勞務業務管道、吸引國外雇主來樂招收選派勞務人員活動並取得實效的，市政府對參團的每戶企業考察費用可給予不超過2萬元補貼。
七、政務環境
嚴格規範收費行為。行政事業性收費單位以及執行政府定價和政府指導價的經營單位對涉及企業的收費项目，均按照”收費從低”的原則，有上下限標準的一律按下限徵收。
The Opening Policy of Encouragementand Supporting in
Leshan City （Brief）
First Industry and Commerce Administration Registration
1. Encouraging the fresh investor to come to Leshan to register newly found enterprise For the enterprise migrating or changing from other city to Leshan city, its registration capital does not need to examine in generally, but only change registration. If there is necessary increasing the registration capital, only handles the increase partially to make capital examine procedure document. The enterprise outside Leshan city, who wants annexation or purchase the local enterprise, it may go through the registration formalities according to the change registration, after it is confirmed by registration institution with examination and approval, the original enterprise's permit and each kind of special examination and approval document continue in force. The permission and other technical achievement and the trademark document can be as the intangible asset investment to apply the new enterprise. The technical achievement which recognized by technical department from the province-level or above that, it may break through by the investment all and does not surpass accounts of registration capital 25% proportion, but the currency investment proportion does not have to be lower than 30%. By the authorization, the foreign investor investment of foreign investment enterprise proportion is lowest may account for the registration capital 15%. Encouraging the investor who is Hongkong, Macao inhabitants come to Leshan to be engaged as the individual management.
2. Reducing the condition to sets up the enterprise group and the catenation enterprise management To enlarge Business scope of the big enterprise (group), the capital of parent company registration achieved 10 million Yuan, the holding company achieved to 3, the capital of parent company and the holding company registration achieved 20 million Yuan, it may set up the enterprise group. The main body enterprise with catenation management registration capital achieved the lowest legal request and with the three above chain-like managements connection enterprise, it may sets up the catenation management enterprise.
3. Relaxing the limitation of enterprise entitled Voluntarily entitle "Leshan" or "Sichuan", will not limit by registration capital, entitle "Leshan" so long as is not redundant, confused, it will be approved, immediately; entitle "Sichuan" and its above administrative area delimits the title, the Industry and Commerce Department will positively assists investor to get approved from the Sichuan province industry and commerce bureau and the state industry and commerce bureau.
Second Tax Revenue Preferential Benefit
Earnestly carry out state tax policy of west great development Belongs to the national encouragement class domestic capital enterprise, the reduce rate is 15% till to before 2010 collecting the enterprise income tax. The new domestic capital enterprise which are the transportation, the electric power, the water conservation, the postal service and the broadcast television, from date of production, the enterprise income tax "exempts two kinds and reduces three kinds". To the unit or individual who is engaged on the technical transfer or the technical development service, the correlation income with it, exempts the business tax. The enterprise excluding original design stipulation product, in the comprehensive utilization the enterprise production process to produces, in resources makes the main material production which is in " The Catalog of Resources Comprehensive Utilization " , from the date of the production management, exemption enterprise income tax 5 years. The investment conforms to the state industrial policy technological transformations project, its project needs the domestically produced equipment investment (not including financial appropriate fouds) 40%, it might compare previous year creational from the enterprise technological transformations and project equipment purchase to collecting new increase income tax and deduct in the past.
Third The Land
1. Providing the land in many ways There are various way to provide the land according to the real fact, except the business using land should be in a form of the auction and Invite a bid. It including auction and Invite a bid, transfer, remise in agreement, lease out, evaluate become a shareholder, etc, also it allowed industrial using land to be on the move according to the low. For the important industrial project, it may carry though supplying the land by stages or pay the remise value by stages. Also, it may use the land value or the terra allocation compensation to become a shareholder according to the low, that should be under the low, criterion and respectable the local people. For the industrial project which is not in the range of limited by the industry policy. The land price can be mostly deduct in the favorable range; for the preponderance enterprises which is encouraged by city or county government, 70% percent can be paid for remise land according to the benchmark price as well as get the subsidy of the industrial land-value form local government according to the real fact of the enterprises.
2. The innovating investor encourage each park constructing the standard workshop leasing to the investor, set aside the administration charge accorded with stipulation which collecting from city or county government to the park for the mutuality foundation establishment construction. For the investor who uses the standard workshop to produce, the reprises can be exempt in first year according to the stipulation, and the half can't be paid in the next three years, to encourage and guide the investor using the resources of plant area and leave unused workshop in Leshan city. The new enterprises who bought 1000 square meters apartment for use as office or business place, the 50% of the contract tax payment can be paid as the subsidy.
Fourth Attract Bid for Invite Investments
1. The Innovating way of attract bid for invite investments For the attracting the investor from entrusting intermediary group, 5-10% of actual investing amount for the commission or supply expenses. For the enterprises that accord with the confirmation of the key industry and overall arrangement of Leshan city government, also it has filled up the industrial vacant item, the reward or job subsidy of fifty thousand to one hundred thousand Yuan RMB can be paid for recommender from Leshan Government, Development and Reform Committee, Economic Affairs Committee of Leshan.
2. Encouragement of foreign enterprises investing in different area in Leshan The project that entered to the developing zone of nation level or province-level, the administration charge accorded with stipulation which collecting from city or county government, can be arranged to the enterprises as the front - end expenses compensation or the enterprises technical reform and staff training. The enterprises entered the Leshan High & New Technology Development Zone that come from different city or county, from it start producing and taxing, through the fiscal square, the 50% of actual tax can be shared for the city or county government who has recommend.
3. Encouragement of introducing the significant project To which introduced invests above 0.5 billion Yuan, and conforms to the industrial policy, with strongly leading industry. When the significant project get into production, the Leshan city government will accord to the fixed asset of investment amount 5 - 10 % proportions, after which forms actually goes into production, urban finance solid gains from this project to the financial resource, to arrange for the county (city, area) government yearly, for subsidizing the project preliminary expense and the environment transformation. The project who invests above 50 million Yuan and above 100 million Yuan for foundation establishment construction, from the date of turning in income tax, in 3 years, financial resource 50% arrangement which reference enterprise actual turning in income tax city county to the enterprise. The significant project after above the provincial level technical department recognized for the high and new technology, refers to the income tax which the enterprise actually paid for financial resource, the city or county government will arrange totally sum to the enterprise in first two years, 50% from third to fifth year, for the enterprise technological transformations and staff training and so on.
4. Encouragement of investing service industry The new investment of circulation enterprise, the traveling enterprise and the diet service enterprise, from year starts, 30% business tax paid by the enterprise from city or county government and 50% income tax city or county financial resource yearly arrange to give the enterprise in three years for the technological transformations and staff training and so on.
5. Encouragement of introducing the big enterprise or big group To introduce anyone of the 500 strongest groups in the world or anyone of the Chinese 100 strongest enterprises, as well as has made the important influence to the whole city economy development, also the fixed asset investment is over 200 million Yuan project, the government will implement the policy of as soon as whips to give the support.
Fifth Encouragement of Foreign Investment
1. Encouragement enterprise increasing the capital to expand the stock The foreign investment enterprise reinvests in local, the reinvestment of project achieved 25% proportion, it regards as the foreign investing enterprise, enjoys the corresponding preferential policy. For the fund makes the enterprise property storage reborn, regarding the introduction fund the project, according to quantity of storage property reduce by half which reborn, fixed asset merged with the introduction fund to enjoy the subsidy. The introduction fund carries on the technological transformations, it may apply for the technological transformation deducted interest support. For the new increased investment in 100 million Yuan above, the city and the county government municipal administration charge which gather according to the stipulation, the sum will totally arrange to the enterprise, for the project preliminary expense and technological transformations and staff training and so on.
2. Realization the policy of state for the preferential foreign investment The detail quomodo for foreign investment enterprise fixed asset depreciation, the straight line may be chose under the authorization of the State Tax Department. If the enterprise technical development fee is 10% higher than last year, might again to deduct 50% volume from paid taxes the obtained volume which is should pay, if the enterprise is the enterprise which is encouraged by state and the second-class limited project by as well as the State Council authorized enterprise, after the terminal of income tax preferential policy execution, it will lengthen levies to reduce 15% for 3 years. For the foreign person gets profit, dividend and bonus from the foreign enterprise, the income tax will be exempted.
Sixth Foreign Trade and Economic Cooperation
1. Encouragement the enterprise promoting the income of export scale for earning foreign currency Since the exportation enterprises put into production, the enterprise brings foreign currency income, which surpassed 300 million US dollars, 200 million US dollars, 100 million US dollars, 50 million US dollars, 10 million US dollars, 5 million US dollars, 3 million US dollars, the Municipal Government of Leshan city had imparted 1 million Yuan, 800,000 Yuan, 500,000 Yuan, 200,000 Yuan, 100,000 Yuan, 50,000 Yuan and 30,000 Yuan as the rewards separately to the enterprises.
2. Encouragement the enterprise to strive the export product class brand Each patent of enterprise has registered in State Patent Bureau, the municipal government will impart 5,000 Yuan subsidies; the enterprise who obtains " The name brand of Key cultivation and the development exporting from the department of the State Commercial Affairs." The municipal government will impart 30,000 Yuan awards.
3. Supporting the enterprise to develop the market To participates the export trade in oversea market which is organized and approved by State Commercial Affairs, Commercial Bureau of Sichuan Province, Trade Promotion Organization of Sichuan Province as well as Leshan City Government. The enterprise can enjoy not only the subsidy from state center government and Sichuan province government, but also the subsidy less than 50% of booth fee can be imparted; for the enterprise which participates in other home large-scale regional Export Commodities Trade Fair, it will enjoy less than 5000 Yuan for booth subsidy. To support the enterprise right moment applies for the implementation trade relief measure with using the WTO rule, for the enterprise participates anti dumping, anti- subsidy and the safeguard measure document answers a charge, the municipal government gives the certain funds to subsidize. Encourage the enterprise takes out insurance of the export credit guarantee, within the foundation of central government, the province gives the subsidy, the municipal government of Leshan city gives certain subsidization again.
4. Supporting international trade hatching work The international trade hatching service unit which is confirmed by the Leshan Commerce Bureau and Finance Bureau, hatches an enterprise who export 100 thousand US dollars above and 500 thousand US dollars below, the hatching unit enjoys the subsidy 3,000 Yuan; Hatches to export 500 thousand US dollars above 1 million US dollars below, the hatching unit enjoys the subsidy 5,000 Yuan; Hatches to export 1 million US dollars above and 5 million US dollars below, the hatching unit enjoys subsidy 8,000 Yuan; Hatches to export 5 million US dollars above, the hatching unit enjoys subsidy 20,000 Yuan. The hatching unit who has enjoyed the hatching fund from the central government and the province government subsidizes, of its subsidy standard is lower than Leshan city standard, the municipal government makes up.
5. Supporting and developing the agriculture vigorously which bringing in foreign exchange income All levels of finances department may arrange the fund every year to use in supporting the agricultural industrial production, the agricultural producing exportation production base construction and the project loan deducted interest, supporting the agricultural product quality security system construction, perfecting the agricultural investment, the agricultural production, the agricultural products processing enterprise standardization system, helping the enterprise who export agricultural byproduct and carry on the job of brand registration authentication.
6. Excavation the resources potential of exports Implements the export product collecting the coefficient accounting, on the base of province coefficient accounting, the year exportation receiving collects partially gives compared to the previous year growth high does not surpass each US dollar 0.03 Yuan export coefficient, which is imparted by Lehsan municipal government for the mechanical and electrical product and the high technology and new technology product as well as the agricultural byproduct, Other product exportation receive collect partially give compared to the previous year growth high does not surpass each US dollar 0.02 Yuan export coefficient; the actual accomplishments Does not have realized exportation to the previous year, collects partially according to 30% computation.
7. Implementing the export product charge of examination quarantine preferential benefit the goods in and out country, each batch of resultants insufficient 2,000 Yuan, exempt quality examination expense; With the charge of examination quarantine to surpass 5,000 Yuan, 80% is collected; Enters (comes) the material processing to depart country, the charge of quality examination is collect with the standard by 70%; for the foreign sole- investment enterprise, it will does not implement the investment property, the charge of foreign investment property appraisal will classify computation, accumulate charge collecting. when the foreign investment property appraisal with the quality examination, it will only collects property appraisal charge; Exports the animal product exempt animal product quarantine fee; Plant intensive processing product exempt plant product quarantine fee.
8. Positively implementing the strategy of "Step out to the international" For participating the organization that goes to open up the external assignment service channel or attract overseas employer to come to Leshan for collecting service personnel with actual effect,which is approved by State Commercial Affairs, the Province Commerce Department and Leshan Municipal Government Leshan Municipal Government will impart less than 20,000 Yuan subsidies to enterprise as the investigation expenses.
Seventh Government Administration Affairs Environment
Strict standard of charge behaviour To refer the charge item from enterprise, the administrative non-profit service charge collecting unit as well as the execution government fixed price and the government instructing price, all of it collected as the principle of “charge as low as possible” If there is the lower limit standard, levying the lowest.
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