Certain Opinions of Putong New District on the Economic Development Supported by Financial Measures During the Tenth Five-year Planning Period

上海市浦东新区财政局关于《浦东新区“十五”期间财政扶持经济发展的若干意见》的通知

Promulgating Institution: Finance Bureau of Shanghai Putong New District

Promulgating Date: 10/31/2001

Effective Date: 10/31/2001

颁布机关: 上海市浦东新区财政局

颁布时间: 10/31/2001

实施时间: 10/31/2001

In order to further boost Putong's development and opening to the outside world , to optimize resources allocation, to promote industrial upgrading, and to accelerate the economic development and functional expansion, certain opinions of Putong New District on the economic development supported by financial measures are hereby formulated.

    为了进一步推进浦东开发、开放,优化资源配置,促进产业升级,加快经济发展和功能拓展,现制定'十五'期间浦东新区财政扶持经济发展的若干意见:

I. Supporting measures

1. Supporting scientific and technological innovation, and building industrial altitudes.

a. The input in high technologies shall be increased continuously, and the hi-tech enterprises, the development of scientific and technological projects, the transformation of scientific and technological achievements, the scientific and technological services, etc. shall be supported emphatically in the form of financial aids, loans with discounted interest, investment, financing guarantee, etc.

b. The new products and pilot products of computer information, modern biology, medicines, and new materials that are newly recognized shall be subsidized by 4% and 14% respectively for their value-added and total profits made within the first three years. Other new products and pilot products newly recognized may be subsidized by 4% and 14% respectively for their value-added and total profits made within the first two years.

c. The newly produced software products, the integrated circuit products produced independently, and the projects of transformation of the newly recognized hi-tech achievements may be subsidized by 4%, 5%, and 14% respectively for their value-added, business incomes, and total profits made within the first three years, and may be subsidized by halving the aforesaid proportions for other years. The projects of transformation of hi-tech achievements with self-owned intellectual property may be subsidized by 4%, 5%, and 14% respectively for their value-added, business incomes, and total profits made within the first five years. 10% of the aforesaid subsidies shall be put into the New District's fund for scientific and technological development.

d. The hi-tech enterprises newly recognized may be subsidized by 4%, 5%, and 14% respectively for their value-added, business incomes, and total profits made within the first two years, and may be subsidized by halving the aforesaid proportions for their total profits made in other years. The aforesaid enterprises registered with, and operated in the Jinqiao Export Processing Zone, Waigaoqiao Bonded Zone, and Sunqiao Modern Agricultural Development Zone may enjoy one more year subsidies for their realized value-added and business incomes.

e. The newly recognized hi-tech enterprises shall not be restricted to the total sum of wages in terms of wages payout. An enterprise's board of directors may independently decide its level of wages based on the market conditions of laborers and the government's current-year guideline on increase of wages, and list and pay wages according to facts.

f. All kinds of high technology trading markets shall be subsidized by 5% and 14% respectively for their business incomes and total profits made within the first three years.

g. Certain opinions regarding supporting economic development supported by financial measures in Putong New District may be applicable with reference to the enterprises that put in 70% or more of their total investment in Putong's hi-tech industrial fields.

h. Enterprises that invest in Shanghai Putong Software Park or the recognized projects of transformation hi-tech achievements with their after-tax profits made after 1st January 1997 may be subsidized by 14% for the total profits made by the actual financial input in the second fiscal year according to the situations of actual financial input, provided that the enterprises' capital has been generated or increased, and the term of investment contracts exceeds five years.

2. Activating real estate inventory, and accelerating reconstruction of the old urban areas.

a. The projects of reconstruction of the old urban areas approved by the People's Government of Putong New District may be subsidized by 14% for the total profits made by them, and the real estate projects with better social benefits but lower economic benefits may be subsidized by no more than 5% for business incomes obtained according to the actual situations.

b. The real estate development enterprises may be subsidized by no more than 5% for their incomes obtained from selling unsold commercial houses that were completed and checked up for acceptance before 31st December 1999 during the period from 1st January 2001 to 31st December 2002 according to the practical situations.

c. The real estate development enterprises that realize an annual business income of RMB 30,000,000 or more may be subsidized by no more than 7% for the total profits made according to the practical situations.

3. Developing the element markets, and promoting service trade.

a. The capital goods markets with large-scale investment, good functions and effects may be subsidized by 5% for the total profits made within two years. The newly established enterprises with independent business accounting in the aforesaid markets may be subsidized by 2% and 5% respectively for their value-added and total profits made in the current year, provided that the annual turnover of the transactions reaches RMB 30,000,000 or more. The enterprises may be subsidized by 3% and 10% respectively for their value-added and total profits made in the current year if their annual amount of transactions reaches RMB 50,000,000 or more.

b. The newly established commercial and service enterprises registered in the New Shanghai Commercial Town and the planning areas on both sides of Centenary Avenue may be subsidized by 2% and 2.5% respectively for their value-added and business incomes obtained within the first three years. The enterprises registered in the planning areas on both sides of Centenary Avenue may be subsidized by 14% for the total profits made within the first two years, and 7% in the third year.

c. The enterprises newly established dealing with the modern e-commerce network platforms may be subsidized by 5% for such business incomes as service charges, consulting charges, and membership charges obtained within the first two years.

d. The newly established enterprises with large-scale investment and engaging in warehousing of goods for air transportation may be subsidized by 2.5% for their business incomes obtained within the first three years.

e. The newly established public agencies and service agencies with the fixed business premises may be subsidized by 2.5% for their business incomes obtained within the first three years.

4. Promoting the tourist industry, and showing the development image.

a. The newly established enterprises engaging in key tourist projects with the total investment of RMB 30,000,000 or more may be subsidized by no more than 2%, 2.5%, and 7% respectively for their value-added, business incomes, and total profits made before the third year according to the economic benefits, social benefits, and practical situations.

b. The newly established commercial and service enterprises within key tourist planning areas may be subsidized by 2% and 2.5% respectively for their value-added and business incomes obtained within the first two years.

c. The newly established travel agencies with the fixed business premises may be subsidized by 2.5% for their business incomes obtained within the first two years.

d. The sponsoring units of exhibitions, fairs, and expos may be subsidized by 5% and 14% respectively for their relevant business incomes and total profits. The participating units in exhibitions, fairs, and expos may be subsidized by 2% and 7% respectively for their value-added and total profits made therein.

5. Supporting enterprises' restructuring, and strengthening rural economy

a. The enterprise groups or large-sized enterprises that have been listed by the People's Government of the Putong New District in the New District's enterprises to be supported emphatically may be subsidized by 14% for their total profits made within the first three years. The state-owned and collective-owned small enterprises that have been restructured to the cooperative shares system may be subsidized by 14% for profits exceeding the base (total profits made within the prior year before restructuring) within the first three years, and by 7% in the subsequent years.

b. The newly introduced regional headquarters of large-sized enterprises and groups may be subsidized by 4%, 5%, and 14% respectively for their value-added, business income, and total profit made within the first two years, and by halving the aforesaid proportions in the third year.

c. The newly established enterprises or the newly added production projects to provide components or services to Putong's large-sized enterprises may be subsidized by 2% for their value-added within the first three years.

d. The newly established enterprises to provide modern agricultural services and auxiliary services in Sunqiao Modern Agricultural Development Zone may be subsidized by 2% for their value-added and 14% for the total profits made within the first two years, and by halving the aforesaid proportions in the subsequent years.

e. The municipal-level agricultural and sideline products trading markets may be subsidized by 2.5% and 7% respectively for their business incomes and total profits made within the first two years. Enterprises registered in the markets engaging in agricultural and sideline products with independent business accounting system and service enterprises servicing the markets may be subsidized by 4%, 5%, and 14% for their value-added, business incomes, and total profits made within the first two years, and by halving the aforesaid proportions in the subsequent years.

6. Other provisions

a. The enterprises that hire laborers transferred from the places due to the requisition of land and hire the unemployed people up to 25% or more of its total employees within three successive years may be subsidized by 2%, 2.5%, and 7% respectively for their value-added, business incomes, and total profits made within those three years. The enterprises that hire laborers transferred from the places due to the requisition of land and hire the unemployed people up to 50% or more of its total employees within three successive years may be subsidized by 2.5%, 3%, and 14% respectively for their value-added, business incomes, and total profits made within those three years.

b. The newly established enterprises (excluding the real estate enterprises and the projects restricted by the State from being developed) may be subsidized by 14% for their total profits made within the first year, and may be subsidized by 7% within the second and third years.

       一、扶持办法

    (一)支持科技创新,构筑产业高地。

    1、继续加大对科技的投入力度,通过资助、贷款贴息、投资、融资担保等形式重点支持高新技术企业、科技项目开发和成果转化、科技服务等。

    2、对新认定的计算机信息、现代生物与医药和新材料产业的新产品及中试产品,其三年内实现的增加值、利润总额可分别补贴4%、14%;对新认定的其他新产品、中试产品,其二年内实现的增加值、利润总额可分别补贴4%、14%。

    3、对开发生产的软件产品、自行生产的集成电路产品及新认定的高新技术成果转化项目,其三年内实现的增加值、营业收入、利润总额可分别补贴4%、5%和14%,其余年度可减半补贴;对其中拥有自主知识产权的高新技术成果转化项目,其五年内实现的增加值、营业收入、利润总额可分别补贴4%、5%和14%。上述补贴的10%纳入新区科技发展基金。

    4、对新认定的高新技术企业,其二年内实现的增加值、营业收入、利润总额可分别补贴4%、5%和14%,其余年度实现的利润总额可减半补贴。其中在金桥出口加工区、外高桥保税区、孙桥现代农业开发区注册经营的上述企业,其实现的增加值、营业收入的补贴可延长一年。

    5、对新认定的高新技术企业,其工资发放不受工资总额限制,董事会可参照市场劳动力和政府当年颁布的工资增长指导线,自行决定其职工的工资发放水平,并按实列支。

    6、对各类高科技交易市场,其三年内实现的营业收入、利润总额可分别补贴5%和14%。

    7、对在浦东高新技术产业领域的投资额占其总投资额的比重不低于70%的企业,可比照执行浦东新区高新技术企业的财政扶持意见。

    8、对用1997年1月1日以后的企业税后利润投资于上海浦东软件园内的企业或经认定的高新技术成果转化项目,形成或增加企业的资本金,且投资合同超过五年的,可根据其实际投入资金等情况,就其第二年度内实际投入资金实现的利润总额补贴14%。

    (二)盘活房产存量,加快旧城改造。

    9、对经新区政府批准的旧城改造项目,其实现的利润总额可补贴14%;对其中社会效益好、经济效益差的房地产项目,其实现的营业收入亦可酌情补贴,比例不超过5%。

    10、对房地产开发企业在2001年1月1日-2002年12月31日期间销售1999年12月31日前竣工、验收的存量商品房,其实现的售房收入可酌情补贴,最高比例不超过5%。

    11、对年实现营业收入3000万元以上的房地产开发企业,其实现的利润总额可酌情补贴,比例不超过7%。

    (三)发展要素市场,促进服务贸易。

    12、对投资规模大、功能效应好的生产资料市场,其二年内实现的利润总额可补贴5%。对在上述市场内新办的独立核算企业,凡年场内交易额达到3000万元以上的,其当年实现的增加值、利润总额可分别补贴2%、5%;凡年场内交易额达到5000万元以上的,其当年实现的增加值、利润总额可分别补贴3%、10%。

    13、对在新上海商业城、世纪大道两侧规划区域内注册的新办商业和服务业企业,其三年内实现的增加值、营业收入可分别补贴2%、2.5%。其中对世纪大道两侧规划区域内注册的企业实现的利润总额其二年内可补贴14%,第三年减半补贴。

    14、对新办现代电子商务网络平台的企业,其二年内实现的服务费、咨询费和会员费等营业收入可补贴5%。

    15、对投资规模大、从事航空货物仓储的新办企业,其三年内实现的营业收入可补贴2.5%。

    16、对新办的具有固定经营场所的社会中介、代理服务企业,其三年内实现的营业收入可补贴2.5%。

    (四)推动旅游产业,展示发展形象。

    17、对投资总额在3000万元以上的从事重点旅游项目经营的新办企业,可视其经济效益和社会效益情况,酌情补贴,其实现的增加值、营业收入、利润总额的补贴年限不超过三年,比例分别不超过2%、2.5%和7%。

    18、对在重点旅游景点规划区域内新办的商业及服务业企业,其二年内实现的增加值、营业收入可分别补贴2%、2.5%。

    19、对新办的具有固定经营场所的旅行社,其二年内实现的营业收入可补贴2.5%。

    20、对展示会、交易会、博览会的主办单位实现的相关营业收入、利润总额可分别补贴5%、14%;对参加单位在展示会、交易会、博览会中实现的增加值、利润总额可分别补贴2%、7%。

    (五)扶持企业改制,壮大农村经济。

    21、对经新区政府批准的列入新区扶持重点的企业集团或大型企业,其三年内实现的利润总额可补贴14%,对按规定改制为股份合作制的国有、集体小企业,可按改制前一年实现的利润总额为基数,超基数部分三年内补贴14%,其余年度减半补贴。

    22、对新引进的大企业、大集团地区总部,其二年内实现的增加值、营业收入、利润总额可分别补贴4%、5%、14%,第三年可减半补贴。

    23、对为浦东的大企业配套的新办生产企业或新增的生产项目,其三年内实现的增加值可补贴2%。

    24、对孙桥现代农业开发区内为现代农业服务、配套的新办企业,其二年内实现的增加值可补贴2%;其二年内实现的利润总额可补贴14%,其余年度减半补贴。

    25、对市级农副产品交易市场二年内实现的营业收入、利润总额可分别补贴2.5%、7%;对在上述市场内注册的独立核算农副产品经营企业和为市场配套的服务业企业,其二年内实现的增加值、营业收入、利润总额可分别补贴4%、5%和14%,其余年度减半补贴。

    (六)其他规定。

    26、对连续三年征地劳动力和待业人员占职工总数达25%以上的企业,其三年内实现的增加值、营业收入、利润总额可分别补贴2%、2.5%和7%;凡连续三年安置征地劳动力和待业人员达50%以上的企业,其三年内实现的增加值、营业收入可分别补贴2.5%和3%,同期实现的利润总额可补贴14%。

    27、对新办企业(除房产企业和国家限制发展项目外)第一年实现的利润总额可补贴14%,第二、三年减半补贴。

II. Supplementary Rules

1. Unless it is clearly specified herein, the enterprises to be supported by financial measures as referred to herein mean the enterprises of all kinds of economic nature (excluding the designated enterprises) with independent business accounting system, directly under the taxation authorities of Putong New District, and with an operation period of 10 years or longer.

2. The value-added, business incomes, and total profits as specified herein shall be calculated based on the New District's financial power generated by value-added, business incomes, and total profits made by enterprises according to the relevant provisions of the State. In carrying out the financial measures as specifically referred to herein, not only the value-added, business incomes, and total profits of the supported enterprises shall be taken as the bases, but also indicators such as the extent of science and technology involved, the operational status according to law, the safety in production, the business scale, the relocation of unemployed people, etc. must be comprehensively assessed, and reported to the Finance Bureau of Putong New District for examination and approval.

3. The preferential policies of the next higher finance authorities shall be executed first in the event that such polices and these Opinions are both applicable to the supported enterprises. These Opinions may be executed complementarily for the insufficiency of the aforesaid preferential policies in comparison with these Opinions after the execution of the aforesaid polices. In the event that the financial support of these Opinions is enjoyed firstly, and the preferential polices for reduction or exemption of taxes are applied subsequently, the adjustment shall be made in accordance with the sequence for support as specified in the preceding Paragraph.

4. These Opinions shall take effect from 1st January 2001 to 31st December 2005. The specific commencement date for carrying out the specialized subsidies to the supported enterprises shall be otherwise formulated.

5. The Finance Bureau of Putong New District may disqualify the supported enterprises and consequently withdraw the subsidized funds from those enterprises which go out of business or be shut down without any special cause with the operation period of less than 10 years, write off taxation registration and move out of the New District, transfer all the funds out of the New District with only a name registered here, or are seriously incompliant with the assessment indicators.

6. Where the State or the Shanghai Municipality issues new provisions in the course of execution of these Opinions, the new provisions shall prevail. Where the New District's former provisions contradict these Opinions, these Opinions shall prevail.

7. The right of interpretation of these Opinions shall be vested in the Finance Bureau of Putong New District, and the detailed rules for implementation and the operating measures shall be formulated otherwise.

       二、附则

    1、本意见中财政扶持对象除文中明确的以外,均指由浦东新区税务机关直接征管,且经营期在十年以上、独立核算的各类经济性质(特指对象除外)的企业。

    2、本意见规定的增加值、营业收入、利润总额补贴额的计算,均以企业所实现的增加值、营业收入、利润总额按国家规定形成的新区地方财力部分为计算基数。本意见规定的财政扶持措施,在具体实施时,除依据扶持对象的增加值、营业收入、利润总额等指标外,还须以科技含量、守法经营、安全生产、经营规模及安置待业人员等因素作为指标参数,加以综合考核后,报经新区财政局审核、批准。

    3、对既适用上级财税机关的财税优惠规定,又适用本意见的对象,一律先执行上级财税优惠规定,执行后与本意见相比不足的部分可再补充执行本意见。如出现先享受了本意见的财政扶持,后又适用减免税等优惠规定的情况,应按上述扶持程序予以调整。

    4、本意见自2001年1月1日起执行至2005年12月31日止。对扶持对象实施财政专项补贴的具体起始日期,另行规定。

    5、对无特殊原因而经营期不满十年须提前歇业关闭、注销税务登记移往区外,或抽调资金空壳挂号,以及严重不符综合考核指标规定的扶持对象,新区财政局可取消其享受的财政扶持资格,并收回财政已补贴资金。

    6、本意见实施中如遇国家或上海市颁布新的规定,则按新规定的要求执行。新区原有规定与本意见相抵触的,以本意见为准。

    7、本意见由新区财政局负责解释,实施细则及操作办法另行制定。