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四川省招商引资政策第一部分招商引资优惠政策--税收优惠政策

编辑：管理员来源：# 发布时间：2012-03-22 00:00:00 浏览次数：次分享:

[kg] 第一部分　招商引资优惠政策[kg] [kg][kg] 　　涉及四川招商引资的优惠政策主要有三大类：一是有关西部大开发的优惠政策。二是有关国家级开发区的优惠政策。三是我省结合自身实际制定的在四川省内施行的优惠政策。[kg] [kg][kg] 　　一、西部大开发优惠政策[kg] [kg][kg] 　　（一）税收优惠政策[kg] [kg][kg] 　　1．主要优惠政策条款。西部大开发税收优惠政策主要涉及企业所得税、耕地占用税、关税和进口环节增值税。具体内容见表1。[kg] 表1　西部大开发的税收优惠政策（详见财税〔2001〕202号） <table border="0" cellspacing="0" cellpadding="0" width="482" style="width: 362pt; border-collapse: collapse"> <colgroup><col span="2" width="72" style="width: 54pt" /><col width="194" style="width: 146pt; mso-width-source: userset; mso-width-alt: 6208" /><col span="2" width="72" style="width: 54pt" /></colgroup> <tbody> <tr height="31" style="height: 23.25pt"> <td class="xl68" height="31" width="144" colspan="2" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 108pt; height: 23.25pt; border-top: windowtext 1pt solid; border-right: black 1pt solid">税目</td> <td class="xl65" width="194" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 146pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid">条件</td> <td class="xl65" width="72" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 54pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid">西部享受的优惠</td> <td class="xl65" width="72" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 54pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid">中部、东部相应政策</td> </tr> <tr height="30" style="height: 22.5pt"> <td class="xl70" height="332" rowspan="6" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; height: 249pt; border-top: windowtext; border-right: windowtext 1pt solid">企业所得税</td> <td class="xl72" rowspan="2" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; border-top: windowtext; border-right: windowtext 1pt solid">税率</td> <td class="xl66" width="194" style="border-bottom: #ece9d8; border-left: #ece9d8; background-color: transparent; width: 146pt; border-top: #ece9d8; border-right: windowtext 1pt solid">鼓励类产业企业</td> <td class="xl72" rowspan="2" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; border-top: windowtext; border-right: windowtext 1pt solid">2001—2010年15%</td> <td class="xl72" rowspan="2" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; border-top: windowtext; border-right: windowtext 1pt solid">一般为33%</td> </tr> <tr height="46" style="height: 34.5pt"> <td class="xl67" height="46" width="194" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 146pt; height: 34.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid">（产业目录参见第二部分）</td> </tr> <tr height="101" style="height: 75.75pt; mso-height-source: userset"> <td class="xl72" height="256" rowspan="4" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; height: 192pt; border-top: windowtext; border-right: windowtext 1pt solid">减免</td> <td class="xl66" width="194" style="border-bottom: #ece9d8; border-left: #ece9d8; background-color: transparent; width: 146pt; border-top: #ece9d8; border-right: windowtext 1pt solid">新办交通、电力、水利、</td> <td class="xl72" rowspan="2" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; border-top: windowtext; border-right: windowtext 1pt solid">从开始生产经营起，第1—2年免税，第3—5年减半征收（外企经营期需在10年以上并从获利年度起执行）</td> <td class="xl72" rowspan="2" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; border-top: windowtext; border-right: windowtext 1pt solid">无此优惠2</td> </tr> <tr height="34" style="height: 25.5pt"> <td class="xl67" height="34" width="194" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 146pt; height: 25.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid">邮政、广播电视企业1</td> </tr> <tr height="60" style="height: 45pt"> <td class="xl66" height="60" width="194" style="border-bottom: #ece9d8; border-left: #ece9d8; background-color: transparent; width: 146pt; height: 45pt; border-top: #ece9d8; border-right: windowtext 1pt solid">民族自治地方</td> <td class="xl66" width="72" style="border-bottom: #ece9d8; border-left: #ece9d8; background-color: transparent; width: 54pt; border-top: #ece9d8; border-right: windowtext 1pt solid">内资企业可以定期减征或免征企业所得税；</td> <td class="xl66" width="72" style="border-bottom: #ece9d8; border-left: #ece9d8; background-color: transparent; width: 54pt; border-top: #ece9d8; border-right: windowtext 1pt solid">可减免</td> </tr> <tr height="61" style="height: 45.75pt"> <td class="xl67" height="61" width="194" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 146pt; height: 45.75pt; border-top: #ece9d8; border-right: windowtext 1pt solid">经省人民政府批准</td> <td class="xl67" width="72" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 54pt; border-top: #ece9d8; border-right: windowtext 1pt solid">外商投资企业可以减征或免征地方所得税</td> <td class="xl67" width="72" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 54pt; border-top: #ece9d8; border-right: windowtext 1pt solid">地方所得税</td> </tr> <tr height="19" style="height: 14.25pt"> <td class="xl75" height="53" rowspan="2" width="144" colspan="2" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 108pt; height: 39.75pt; border-top: windowtext 1pt solid; border-right: black 1pt solid">耕地占用税</td> <td class="xl66" width="194" style="border-bottom: #ece9d8; border-left: #ece9d8; background-color: transparent; width: 146pt; border-top: #ece9d8; border-right: windowtext 1pt solid">公路建设中</td> <td class="xl72" rowspan="2" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; border-top: windowtext; border-right: windowtext 1pt solid">免征</td> <td class="xl72" rowspan="2" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; border-top: windowtext; border-right: windowtext 1pt solid">无此优惠</td> </tr> <tr height="34" style="height: 25.5pt"> <td class="xl67" height="34" width="194" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 146pt; height: 25.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid">国道、省道建设用地3</td> </tr> <tr height="138" style="height: 103.5pt"> <td class="xl75" height="202" rowspan="2" width="144" colspan="2" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 108pt; height: 151.5pt; border-top: windowtext 1pt solid; border-right: black 1pt solid">关税和进口环节增值税</td> <td class="xl66" width="194" style="border-bottom: #ece9d8; border-left: #ece9d8; background-color: transparent; width: 146pt; border-top: #ece9d8; border-right: windowtext 1pt solid">内资鼓励类产业的项目，外商投资鼓励类产业及优势产业的项目，在投资总额内进口的自用设备4</td> <td class="xl72" rowspan="2" width="72" style="border-bottom: black 1pt solid; border-left: windowtext 1pt solid; background-color: transparent; width: 54pt; border-top: windowtext; border-right: windowtext 1pt solid">免征</td> <td class="xl66" width="72" style="border-bottom: #ece9d8; border-left: #ece9d8; background-color: transparent; width: 54pt; border-top: #ece9d8; border-right: windowtext 1pt solid">内资鼓励类产业项目，可免征。</td> </tr> <tr height="64" style="height: 48pt"> <td class="xl67" height="64" width="194" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 146pt; height: 48pt; border-top: #ece9d8; border-right: windowtext 1pt solid">（产业目录参见第二部分）</td> <td class="xl67" width="72" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; background-color: transparent; width: 54pt; border-top: #ece9d8; border-right: windowtext 1pt solid">外商投资鼓励类产业项目满足一定条件5可免征</td> </tr> </tbody> </table> 注释：[kg] 　　1．交通限从事公路、铁路、航空、港口、码头运营和管道运输企业；电力限从事电力运营企业；水利限从事江河、湖泊综合治理、防洪除涝、灌溉、洪水、水资源保护、水电发电、水土保持、河道疏浚、河海堤防建设等开发水利、防治水害的企业；邮政限从事邮政运营企业；广播电视限从事广播电视运营企业。上述项目业务收入占企业总收入70%以上方可享受优惠。[kg] 　　2．中部、东部外商投资交通、电力、水利生产性项目，可按外商投资“生产性企业”的有关规定享受企业所得税减免优惠（详见表3）。[kg] 　　3．限公路线路、公路线路两侧边沟所占用耕地。[kg] 　　4．《国内投资项目不予免税的进口商品目录（2000年修订）》和《外商投资项目不予免税的进口商品目录》所列商品除外。[kg] 　　5．“一定条件”指产品全部直接出口或转让技术等（详见表4）。中部地区外资优势产业项目，享受外资鼓励类产业项目的关税减免优惠（详见表4）。[kg] [kg][kg] 　　2．与中东部地区的比较。由上表可见，投资于西部的国家鼓励类产业（产业目录参见第二部分）和交通、电力、水利、邮政、广播电视基础产业的外来企业，其企业所得税税率较之中部、东部轻50%以上。此外，在企业所得税、耕地占用税、关税及进口环节增值税的减免上也享受比中部、东部优惠的政策。[kg] [kg]