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1、新办市级以上高新技术项目及高新技术产品，投产5年内除享受国家、省有关优惠政策外，另由受益县或镇财政奖励其上缴增值税本级留成部分的50％。
2、新办生产型项目，年开票销售达到500万元的，5年内奖励其上缴增值税本级留成部分的50％。
3、凡工业企业在享受优惠期满后，继续增资扩股投入500万元以上，形成企业增值税超过上年的部分，其本级留成部分5年内继续按50％予以奖励。
4、对外商新办的生产型项目，从获利年度起，其企业所得税实行"两免三减半"，对内资(含民资)新办的生产型项目，从获利年度起，其企业所得税本级留成部分实行"两免三减半"；在享受上述优惠期满后，继续增资扩股投入500万元以上，形成企业所得税超过上年的部分，其本级留成部分继续实行"两免三减半"；现有生产型企业当年进行一次性技术改造，投入500万元以上，形成企业所得税超过上年的部分，其本级留成部分实行"两免三减半"。上述优惠政策由受益县或镇财政通过奖励方式落实。 |
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1.The newly built
up new and high-tech item and its technical products in the city class can enjoy a cut-back
of 50% value-added tax as a prize ,besides enjoying national and provincial preferential policies within 5 years.
2.
50% value-added tax will be cut within 5 years ,if the annual
invoice amount of the newly productive item can reach 5 million
yuan .
3. After the expiration of
the preferential policy, if the enterprise keeps on with investing
another 5 million yuan,the exceeded value-added
tax according to last year will enjoy another 5 years for a cut-back of 50% of the value-added tax.
4. In regard
to newly built up foreign productive enterprise, the enterprise income tax will be exemptible for the first two years and half rate reduction for the subsequent three years from the beginning of payoff,so does the newly built up productive enterprise by domestic fund(including civilian fund).
After the expiration of the preferential policy, if the enterprise keeps on with investing
another 5 million yuan,the exceeded value-added tax according to last year will enjoy the policy which is
the enterprise income tax will be exemptible for the first two years and half rate reduction for the subsequent three years. If the current productive enterprise has a one-off technical alteration, investing more than 5 million yuan,with the enterprise income tax exceeded that last year, we will also perform our policy--exemption for the first two years and half rate reduction for the subsequent three years.
The above preferential policies will be carried out by benefited county or local financial bureau.<II>
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