福州新闻网 >> 福州市商务局 >> 外商投资信息服务平台 >> 鼓励外商投资政策

关于鼓励利用外资的若干措施

发布时间:2021-10-14 13:42:32  

  关于鼓励利用外资的若干措施

  Several Measures to Encourage the Use of Foreign Capitals

  为贯彻落实国务院《关于扩大对外开放积极利用外资若干措施的通知》(国发〔2017〕5号)和《福建省人民政府关于印发贯彻落实国务院扩大对外开放积极利用外资若干措施实施方案的通知》(闽政〔2017〕10号)等文件精神,进一步引导和鼓励境外投资者来榕投资兴业、创新发展,现制定措施如下:

  In order to implement the spirit of the Notice on Several Measures to Open Wider to the Outside World and Positively Use Foreign Capitals (Guo Fa[2017] No.5) of State Council and the Notice of the People’s Government of Fujian on Printing and Distributing the Implementation Plan of Several Measures to Open Wider to the Outside World and Positively Use Foreign Capitals(Min Zheng [2017]No.10) and other documents and further guide and encourage foreign investors to invest in Fuzhou, promote innovative development, the following measures are formulated:

  (一)经济贡献奖励。对2017年起新设立的外资企业,投资总额1亿美元以上或合同外资3000万美元以上的,从第一个纳税年度起,缴纳的增值税和企业所得税地方留成部分,前二年给予100%奖励,后三年给予50%奖励。单个企业每年最高奖励1000万元。对2016年以前设立的同类型的外资企业,从2017年起,按该企业年度环比新增的增值税和企业所得税地方留成部分,前两年给予100%奖励,后三年给予50%奖励。单个企业每年最高奖励500万元。

  (I) Economic contribution award. For foreign-funded enterprises newly established in 2017 with a total investment of more than USD 100 million or a contractual foreign capital of more than USD 30 million, part of the added value tax and corporate income tax are preserved by the local government from the first taxable year, 100% rewards are given in the first two years and 50% rewards are given in the following three years. The highest award of an enterprise is RMB 10 million each year. For the foreign-funded enterprises of the same type established before 2016, based on the part of the newly increased annual year-on-year added-value tax and corporate income tax preserved by the local government, starting from 2017, 100% rewards are given in the first two years and 50% rewards are given in the following three years. The highest award for an enterprise can amount to RMB 5 million each year.

  (二)高管生活补助。对外方股东实缴注册资本达到500万美元以上的外资企业,按高级管理人员(包括正副董事长、正副总经理及其他同等级别人员)其所缴纳个人工薪所得税地方留成部分的50%,给予生活工作补助,单个企业获此奖励的管理人员不超过10名,每人每年最高奖励100万元。此外,符合我市相关部门认定的高层次人才,享受《福州市推动新一轮经济创新发展十项政策》(榕委发〔2017〕5号)《关于鼓励引进高层次人才的七条措施》。

  (II) Living subsidies for senior executives. Forforeign-funded enterprises with the paid-in capital of more than USD 5 million by foreign shareholders, the living and working subsidies of the senior executives shall be amounting to 50% of the local preserved part of the individual wage tax paid by the senior executives (including chairman and vice chairman, general manager and vice general manager and other personnel at the same level); the number of senior executives in one enterprise obtaining this award shall not be more than 10 and the highest award for each person each year is RMB 1 million. In addition, the high-level talents confirmed by the related departments of the city may enjoy the benefits specified in the Ten Policies of Fuzhou to Promote a New Round of Economic Innovation and Development(Rong Wei Fa[2017]No.5) and Seven Measures on Encouraging the Introduction of High-level Talents.

  (三)实际到资奖励。符合我市产业发展规划和环保规划的新设外资企业(房地产项目除外),外方股东年度实缴注册资本500万美元以上的,按照外方股东实缴注册资本额的1.5%折人民币给予奖励。属于以下情形之一的,奖励标准分别提高50%:(1)企业属于世界500强或台湾百大企业;(2)企业是以外资并购内资企业方式设立的;(3)企业属于境外上市返程投资的。实际到资最高奖励1000万元。

  (III) Actual investment awards. For new foreign-funded enterprises (except real estate projects) conforming to the industrial development plan and environmental plan of the city, if their foreign shareholders have paid an annual registered capital of more than USD 5 million, an award shall be given based on 1.5% of the sum of paid-in registered capital converted into RMB. Under one of the following circumstances, the award will be increased by 50%:(1) enterprises belong to the Fortune Global 500 or Taiwan’s top 100 enterprises; (2) enterprises are established in the way of foreign-funded enterprises merging domestic enterprises; and (3) enterprises are invested by a foreign listed company returning to China. The highest award for actual investment is RMB 10 million.

  (四)增资扩产奖励。对用资本公积金、税后未分配利润增资,外方实际增资金额达500万美元以上的,按需缴纳预提所得税地方留成部分的100%给予奖励,最高奖励500万元。

  (IV) Awards for capital increase and production expansion. For capital increased by the capital reserve, undistributed profit after tax, the awards shall be given to the foreign enterprises with an actual capital increase amount of more than USD 5 millionaccording to 100% of the part of the withholding tax preserved by the local government. The highest award is RMB 5 million.

  (五)重大外资项目引荐人奖励。对通过各种渠道向我市提供真实的重大外资项目投资意向、协助我市与境外投资者直接联系、在项目洽谈中起到实质性作用,将具有投资意向的投资人或企业引荐到我市实现重大外资项目落户且经投资方认定的引荐人实施奖励。对引进的外资项目外方实缴注册资本1000万美元以上的按照外方实缴注册资本1‰奖励,超过3000万美元部分按照外方实缴注册资本3‰奖励。单个项目最高奖励200万元。引荐人不包括政府机关公务员及事业单位工作人员。

  (V) Awards to referrers of major foreign capital projects. Awards will be given to the referrers who supply the investment proposals of the real major foreign-funded projects to the city through a variety of channels, assist the city to directly connect with the foreign investors, play a substantial role in project negotiations, and recommend the investors or enterprises with investment proposals to the city to realize great foreign-funded project settlement and are affirmed by the investors. The referrers are awarded according to 1‰ of the paid-in registered capital made by foreign investors for the introduced foreign-funded projects with a foreign paid-in registered capital of more than USD 10 million. The awarding rate will be increased to 3‰ forthe introduced foreign-funded projects with a foreign paid-in registered capital of more than USD 30 million. The highest award of a single project is RMB 2 million. The referral does not include thecivil servants of government agencies and the workers of public institutions.

  (六)鼓励开展招大商。对符合国家、省、市产业政策和环保要求且为我市产业链缺失环节的关键补链外资项目、对产业带动作用大的外资龙头项目及国家战略性新兴产业外资项目开展委托招商,通过授权委托中介机构、聘请高级招商顾问和通过协议方式对外开展招商,重点引进世界500强、跨国公司及行业龙头项目。设立委托外资招商专项资金,用于制定对外开放战略和招商引资规划,建立高层次国际化招商引资网络,实行专款专用。符合异地招商政策的,参照《福州市推进园区特色发展鼓励异地招商试行办法》执行。

  (VI) Encourage to attract investment. Attract the foreign funded projects investing in key supplementary industries in line with the national, provincial and municipal industrial policies and environmental requirements, the foreign funded leading projects and the foreign funded projects of the national strategic emerging industry by authorizing intermediary organs, engaging senior investment promotion advisers and through protocol mode, and put focus on the Fortune Global 500 enterprises, transnational corporations and leading industrial projects. Set up a special fund to attract foreign investment, so as to formulate opening strategy and investment promotion plan; build high level international network to invite investment, and make sure special funds are used for special purpose. For those in line with the nonlocal investment policy, the Proposed Regulation to Promote the Characteristic Development of the Park and Encourage Nonlocal Investment in Fuzhoucan be followed.

  积极引进外资地区总部和功能性机构。吸引跨国公司在我市设立外资地区总部和采购中心、结算中心、管理中心等功能性机构。外资企业被认定为总部企业,奖励标准在《福州市推动新一轮经济创新发展十项政策》(榕委发〔2017〕5号)《关于加快我市总部经济发展的八条措施》基础上提高50%,再给予最高奖励500万元的开办补助,奖励分三年按照40%、30%、30%的比例兑现。

  Actively introduce foreign-funded regional headquarters and functional institutions. Attract multinational companies to set up foreign-funded regional headquarters, procurement centers, clearing centers, management centers and other functional institutions in the city. Where foreign-funded enterprises are identified as headquarters enterprises, the award criteria will be increased by 50% based onTen Policies to Promote a New Round of Economic Innovation and Development in Fuzhou(Rong Wei Fa [2017] No.5) and the Eight Measures to Speed Up the Development of Headquarters Economy in the City, and an RMB 5 million of allowance at maximum for establishment will be provided. The reward will be cashed by 40%, 30% and 30% in three years respectively.

  (七)加大用地支持。

  (VII) Increase land support.

  1.对集约用地的鼓励类外资工业项目优先供应土地,在确定土地出让底价时可按不低于所在地土地等别相对应《全国工业用地出让最低价标准》的70%执行,按比例计算后低于该项目实际土地取得成本、土地前期开发成本和按规定应收取的相关费用之和的,应按不低于实际各项成本费用之和的原则确定出让底价。

  1. Give priority to the supply of land to the encouraged foreign-funded industrial projects with intensive land use, and it can be carried out at a rate of no less than 70% of the same land grade specified in the National Minimum Price Standards for the Transfer of Land for Industrial Use when determining the base price for the transfer of land. After calculation, if the transfer price is less than the sum of the actual land acquisition cost, the preliminary land development cost and relevant fees, the final transfer price determined shall not be less than the sum of all costs.

  2.对外资企业符合规划和安全要求、不改变用途,在工业园区原有建设用地进行厂房加层改造,增加用地容积率的,不再增收土地价款,免收城市基础设施配套费用。利用现有工业用地,兴办先进制造业、生产性及高科技服务业、创业创新平台等国家支持的新产业、新业态建设项目的,经市(县)人民政府批准,可继续按原用途使用,过渡期为5年,过渡期满后,依法按新用途办理用地手续。改造开发需变更原土地用途的,应当依法办理规划修改和用地手续。

  2. For the foreign-funded enterprises reconstructing the plant on the original construction land in the industrial park and increasing theplot ratio in line with planning and safety requirements without changing the use, no additional land prices will be charged and the urban infrastructure facility costs shall be exempted. For those developing advanced manufacture industry, productive and high-tech service industry, entrepreneurship and innovation platform and other new industries and new industry patterns of construction projects supported by the government by utilizing the existing industrial land, the original use is still applicable after being approved by the municipal (county) People’s Government with five years of transitional period. After it expires, the land use procedure shall be handled for the new use according to law. For those changing the original land use due to transformation and development, the planning change and land use procedure shall be handled according to law.

  3.对全市范围引进的符合产业用地政策的项目可实行先租后让、租让结合等方式使用土地;按用途依法需采取招标拍卖挂牌方式出让的土地,招标拍卖挂牌工作可在租赁环节实施;在承租方使用租赁土地达到合同约定条件后需办理出让手续时,可采取协议方式。

  3. For the projects in line with the industrial land policy introduced throughout the whole city, the land can be used in the form of rent-to-transfer and rent-transfer combined; for the land that shall be transferred in the form of auction and bidding by uses, the auction and bidding can be carried out during leasing; when the transfer procedure of the land used and leased by the tenant is required after reaching the agreed terms of the contract, the protocol mode can be adopted.

  (八)支持拓宽融资渠道。鼓励外资企业在我国境内主板、中小板、创业板、新三板挂牌或上市。奖励标准参照《福州市推动新一轮经济创新发展十项政策》(榕委发〔2017〕5号)《关于扶持企业上市的五条措施》执行。对异地“买壳”或“借壳”实现上市的企业,将注册地迁回本市且流转税、所得税等在本市申报缴纳,并承诺十年内不迁离的,给予一次性奖励200万元。

  (VIII) Support and widen the financing channels. Encourage foreign-funded enterprises to list on the main board, small and medium enterprises board, growth enterprise market and NEEQ in China. The awarding criteria shall be subject to the Ten Policies to Promote a New Round of Economic Innovation and Development in Fuzhou(Rong Wei Fa [2017] No.5) and the Five Measures to Support the IPO of Enterprises. For those enterprises completing IPO through buying a shell or reverse merger in remote, whose registration place is moved back to this city and the turnover tax and income tax are applied and paid in this city, and who commit not to move out within 10 years, a one-off award of RMB 2 million is granted.

  (九)加大科创支持。外资企业被认定为国家、省级、市级创业创新示范中心,及被认定为国家级、省级、市级科技企业孵化器,奖励标准参照《福州市推动新一轮经济创新发展十项政策》(榕委发〔2017〕5号)《关于扶持“双创”工作的七条措施》执行。

  (IX) Increase support for technical innovation. Foreign-funded enterprises identified as national, provincial and municipal entrepreneurship and innovation demonstration center, as well as the national, provincial, municipal high-tech business incubator, are subject to the awarding criteria specified in the Ten Policies to Promote a New Round of Economic Innovation and Development in Fuzhou(Rong Wei Fa [2017] No.5) and the Seven Measures to Support theEntrepreneurship and Innovation.

  (十)深化外资管理体制改革。简化外资企业设立、变更管理程序,方便境外投资者来榕投资,重大外资项目由项目所在地无偿代办外资企业的设立备案或审批等手续,积极推进审批环节并联办理,在全市推行一口受理、限时办结、进度可查询,加大电子政务建设力度,提升外资管理信息化水平。

  (X) Deepen the reform of foreign investment management system. Simplify the establishment and change management procedures of foreign-funded enterprises to facilitate foreign investors to invest in Fuzhou. The filing or approval and other procedures for the major foreign investment projects shall be handled in the project location for free, and the approval shall be actively promoted to handle parallelly. In the whole city, the business of one-window acceptance, time-limited handling and searchable progress shall be carried out, in order to increase the level of electronic administration and enhance the informationalized level of foreign investment management.

  (十一)本措施涉及奖金按照现行财政体制分别承担,市本级企业及人员的奖金由市本级财政承担,五城区企业及人员奖金由市区财政各半承担,县(市)、高新区、保税区企业及人员奖金由属地财政自行承担。

  (XI) The bonus involved in this measure shall be respectively borne in accordance with the current financial system. The bonus of the municipal enterprises and personnel shall be borne by the municipal financial department, the bonus of the enterprises and personnel in the five urban districts shall be equally shared by the municipal and district financial departments, and the bonus of the enterprises and personnel in the counties (city), high-tech zones and bonded zones shall be borne by the local governments’ financial departments.

  本措施自公布之日起施行,之前有关规定与本措施相抵触的,以本措施为准。解释权归市商务局和市财政局。

  This measure shall come into force on the date of announcement and shall replace any relevant provisions inconsistent with this measure. The power of interpretation vests on the Municipal Bureau of Commerce and the Municipal Bureau of Finance.

  附件下载:

  关于鼓励利用外资的若干措施关于鼓励利用外资的若干措施