TAX SUPPORT POLICY 

Tax preferential policies for the development of Western regions.  Enterprises whose primary businesses are the industrial projects in line with the Catalogue of Encouraged Industries in Western Regions, with the income from primary businesses accounting for over 70% of the total income of the enterprise, shall be levied enterprise income tax according to the reduced tax rate of 15% before 2020.

The income from investing in key national supported public infrastructure projects regulated in Catalogue of Preferential Enterprise Income Tax for Public Infrastructure Projects and from engaging in eligible environmental protection and energy and water saving projects shall be exempted from enterprise income tax from the first year to the third year and levied enterprise income tax by half from the fourth year to the sixth year since the taxable year when the first production and operation income was gained from the projects. For transferring the special equipment for environmental protection, energy and water saving and safety production purchased and applied by the enterprise actually, 10% of the investment in equipment shall be offset from assessed enterprise income tax at that year.

SCIENCE AND TECHNOLOGY SUPPORT POLICY

The newly recognized national, provincial and municipal incubators shall be granted one-off RMB 600,000, RMB 300,000 and RMB 100,000 as awards.

The enterprise that has successfully established “provincial SMEs venture model base” shall be granted RMB 500,000 to RMB 1 million as special support; newly eligible technology-based enterprise stepping into “provincial small enterprise venture model base” shall be granted 50% of factory rent as subsidy, not exceeding RMB 50,000 at most.

LEADING TALENTS “1+3” POLICY

The introduced leading talents shall be granted maximum RMB 1 million as settlement subsidy, RMB 20,000/month as post allowance and RMB 20,000/year as academic exchange subsidy based on the remuneration given by the employer. Leading talents (team) innovating and venturing in Deyang with projects shall be granted RMB 20 million of comprehensive subsidy at most as recognized through review. Intermediary, headhunter and other organizations successfully introducing leading talents shall be granted RMB 100,000/person of subsidy for talents introduction at most.

Education: Introduced full-time leading talents in education signing employment contract for over 3 years with the employer shall be granted RMB 300,000 to RMB 1 million of settlement subsidy, RMB 3,000 to 10,000/month of post allowance and RMB 1 million of financial assistance for scientific research projects at most; flexibly introduced leading talents in education shall be granted RMB 50,000 to RMB 500,000 of performance award as recognized through review to attain the expected purpose.

Healthcare: Introduced full-time leading talents in healthcare signing employment contract for over 3 years with the employer shall be granted RMB 300,000 to RMB 1 million of settlement subsidy, RMB 5,000 to 20,000/month of post allowance and RMB 500,000 of financial assistance for scientific research projects at most; flexibly introduced leading talents in healthcare shall be granted RMB 50,000 to RMB 500,000 of performance award as recognized through review to attain the expected purpose.

Science and technology: Introduced full-time leading talents in science and technology signing employment contract for over 3 years with the employer shall be granted RMB 200,000 to RMB 1 million of settlement subsidy, RMB 5,000 to 20,000/month of post allowance and RMB 500,000 to RMB 20 million of financial assistance for technological innovation projects; flexibly introduced leading talents in science and technology shall be granted RMB 100,000 to RMB 1 million of performance award as recognized through review to attain the expected purpose.

FACTOR SUPPORTIVE POLICIES

As for the industrial transfer projects and enterprises with high scientific and technological content, good economic returns, low resources consumption and small environmental pollution, they would be regarded as city-level key enterprises and given the priority to arrange land, electricity utilization, gas utilization, water use plan and index to ensure the projects to be put into operation on schedule.

As for the newly-established enterprises or projects which entered the industrial concentration district, the relevant charges of production and domestic sewage connecting with the municipal sewage pipe network would be exempted. The charges of production and domestic sewage discharge and registration fee are exempted at that year. The pipelines of power, gas and water supply would be led to the plant area from the industrial concentration district. All of these are to satisfy the power demand of enterprises in the park, and strive for favorable electricity price for the enterprises.

INDUSTRY SUPPORT POLICY

Modern service industry: Enterprises recognized as municipal modern service industry clustered zone through declaration shall be granted RMB 600,000 subsidy at most; construction projects of infrastructure, public service platform, etc. in the clustered zone shall be prioritized to support. For newly introduced and registered enterprises of independent legal personality in our city, paying taxes in our city uniformly on a consolidated basis, with registered capital more than RMB 10 million and contributing over RMB 1 million to local financial revenue in last year of the declaration, 10% of the contribution to local financial revenue shall be granted as one-off award, with amount not more than RMB 1 million at most; the newly introduced large enterprises, large groups, or enterprises in regional headquarters and industrial leading enterprises recognized by province or superior departments shall be granted one-off RMB 500,000 as award. The new projects with actual investment (excluding land cost) reaching RMB 100 million, RMB 200 million, RMB 500 million and above or the transforming and upgrading projects (self-sustaining property not less than 50%) with actual investment reaching RMB 10 million, RMB 50 million, RMB 100 million and above, which are in line with the service industry development planning in the whole city, can be granted one-off award of RMB 200,000, RMB 500,000 and RMB 1 million respectively upon opening and operation.

Medical treatment and health: For investing and initiating medical treatment and health service projects of over RMB 500 million, a project investment attraction agreement can be signed according to cost price of requisitioned land. For the part with the land remising result exceeding the land price negotiated by government or Administrative Committee of the Park and project investor, the investment guidance fund for the development of medical treatment and health service industry set up by financial department at the same level or government shall grant corresponding subsidy. Since the date of registration for practice, the private property and land of medical institutions shall be exempted from property tax and urban land use tax within 3 years and the project investor enjoys preferential tax policy after 3 years according to law and is granted award and subsidy by investment guidance fund for the development of medical treatment and health service industry as the case may be. The construction of nonprofit medical treatment and health service projects shall be exempted from related administrative charges, while the profit ones shall be charged related administrative charges by half. The involved construction and planning fees and governmental fund in the medical institutions projects from social investment should be levied in full; for those kept in city or county, the project investor shall be granted awards and subsidy by financial department at the same level through project support. The restrictions on market access to medical insurance shall be relaxed and the principle of “forbidden or allowed” shall be carried out.

OTHER SUPPORTIVE POLICY

For major projects, “one project and one discussion” is implemented.