优惠政策：Preferential Policy

1、经认定的国家需要重点扶持的高新技术企业，按15％的税率征收企业所得税。

2、2008年1月1日之前外商投资企业形成的累积未分配利润，在2008年以后分配给外国投资者的，免征企业所得税。

3、创业投资企业从事国家重点扶持和鼓励的创业投资，可按投资额的一定比例抵扣应纳税所得额。

4、企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。

5、企业销售自行生产的集成电路产品(含单晶硅片)，按17％的法定税率征收增值税后，对于增值税实际税负超过6％的部分即征即退。

6、软件企业销售自行开发的软件产品，按17％的法定税率征收增值税后，对于增值税实际税负超过3％的部分即征即退。

7、经认定的新办软件生产企业，自获利年度起，所得税前二年免征，第三年至第五年减半征收。

8、经认定的软件生产企业和集成电路生产企业进口所需自用设备，除国家有规定外，免征关税和进口环节增值税。

9、外商投资企业，属国家鼓励类产业，并经有关部门批复后，在国内购买国产设备可享受增值税退税优惠。

10、企业出口在开发区生产的产品，除国家限制出口的产品外，免征出口关税、出口货物增值税。

以上优惠政策如国家有新的规定，以新规定为准。

对投资强度大、科技含量高以及税收产出比较好的项目，我区将实行“一事一议”政策，启动各项产业扶持基金，支持企业做大做强。

1、High-tech enterprises which have been identified as the state focusing on supporting will be levied the enterprise income tax by the rate of 15％.

2、The accumulated undistributed profits (before January 1， 2008) of foreign-invested enterprises can be exempt from corporate income tax when allocated to investor after January 1， 2008.

3、As to the venture capital enterprise with state special support and encouragement business， a certain percentage amount of investment can offset tax.

4、The amount of investment of enterprises on purchasing for equipment of environmental protection， energy-saving water conservation， production safety， and other special equipments can offset total or a certain percentage of tax.

5、Enterprises selling their own production of IC products (including silicon-chip)， VAT should be levied according to the statutory rate of 17 percent value added tax， the parts of value-added tax over six percent can enjoy “levy & return” policy， that is the VAT over 6％ will be returned.

6、The software enterprise selling their own development and production of software products， VAT should be levied according to the statutory rate of 17 percent value added tax， the parts of value-added tax over three percent can enjoy “levy & return” policy， that is the VAT over 3％ will be return.

7、The newly set software production enterprises， since the profit-making year， the first two years should be exempt from corporate income tax， the third to fifth year income tax levied by half.

8、The software or IC manufacturing enterprises， when import the necessary equipment for their own use(except any otherwise provided by state) can enjoy duty-free and import-related VAT free.

9、The foreign-invested enterprises lie in the encouragement catalogue to purchase domestic equipment， approved by related government apartment， can enjoy VAT return policy.

10、The foreign-invested enterprises to export their products made in our zone while not export-refrained by the state， can exempted from export tax and VAT of export products.

(When the preferential policies above are renewed by the state， take the new regulations as standard.)

As to the projects rich in investment， technology and tax output， the zone can supply more preferential policies according to different projects. We will use different kinds of support fund to help enterprise to be bigger and stronger.