投资政策

    对投资固定资产达2000万元人民币、年纳税100万元以上的工业企业，自企业纳税达100万元年度起，其所缴纳税收的地方部分，由受益财政分别按下列情况奖励该企业用于扩大生产或技术进步：
    1、一般性生产企业按第1年50%，第2年起按上年比例逐年递减10个百分点；
    2、迁入本市的国内外知名企业，按第1-2年50%，第3年起按上年比例逐年递减10个百分点；
    3、投资本市有色冶金、食品加工、生物制药、机电制造、新型建材、现代轻纺等支柱产业的，按第1-3年50%，第4年起按上年比例逐年递减10个百分点；
    对国家授予的高新技术企业和生产国家级名牌产品（有效期内）的生产企业，自企业纳税年度起，第1年按其缴纳税收地方所得部分80%，第2年起按上年奖励比例逐年递减10个百分点由受益财政奖励该企业用于扩大生产或技术进步。
    对销售额达1000万元、年纳税50万元以上的农产品加工、销售企业，自企业纳税达50万元年度起，第1年按其缴纳税收地方所得部分80%，第2年起按上年奖励比例逐年递减15个百分点由受益财政奖励该企业用于扩大生产或技术进步。
    对于符合国家产业政策，固定投资额达1亿元，年纳税100万元以上的非生产性企业（房地、基础设施除外），自企业纳税达100万元年度起，所缴纳税收的地方部分，第1年按40%，第2年起按上年奖励比例逐年递减10个百分点由受益财政奖励该企业。
    生产性企业用地可通过协议出让方式获得土地使用权，其配套生产用地占生产用地面积的15%以内的，参照同一区域生产用地价格。
    对于支付土地价款数额较大的企业，经企业申请，市、县（市）人民政府批准，市、县（市）两级土地收益可以采用一次核定、分期付款的方式支付。
    一次性支付土地出让价款的，经市或县（市）政府批准，由受益财政按等额于其所缴纳的土地出让金纯收益地方所得部分的如下比例，奖励用地单位用于基础设施建设：
    1、一次生产性企业按10%；
    2、投资本市有色冶金、食品加工、生物制药、机电制造、新型建材、现代轻纺等支柱产业的按20%；
    3、国内外知名企业在本市建立研发基地和技术中心以及投资生产性企业的按30%；
    4、投资固定资产达2000万元以上的生产性企业按40%。
    对投资额1亿元人民币以上的生产性项目、1.5亿人民币以上的第三产业项目及其他对本地经济发展有重大影响的项目，经市政府同意，采用“一事一议”、“一项一策”办法办理。
　

    For the industrial companies with ￥20000000 investment on fixed assets and ￥1000000 annual taxes: Form the year of paying ￥1000000 taxes on, the part of taxes paid to local government will be rewarded to the enterprises to enlarge production or improve technology, according to the following specified conditions:
    1.For the general productive companies:50% for the first year and progressively decrease 10% annually from the second year in last year proportion.
    2.For the famous domestic and foreign companies moved into Ganzhou:50% for the first and second year and reduce 10% yearly from the third year in last year proportion.
    3.For these invested in the fields like nonferrous metal, food processing, biological medicine, machinery and power generating equipment manufacture, new building material producing and modern light textile industry: 50% for the first to third year and reduce 10% yearly from the fourth year in last year proportion.
    For the high-tech companies awarded by state and the state
-level famous brand products manufactures (within the valid period): from the year of paying taxes on, 80%of the local tax revenue will be returned to them to expand production or technology innovation for the first tear and reduce 10% yearly from the second year in the last year proportion of rewards by the beneficiary finance.
For the agricultural products processing and sale companies with ￥10000000 sales volume and above ￥500.000 annual taxes: from the year of paying taxes of ￥500.000 on, 80% of the paid taxes for the first year and reduce 15% of the bonus yearly form the second year in the last year proportion of rewards. These in comes are rewarded by beneficial finance to encourage companies to enlarge production or improving technology.
    For the non-manufacturing companies meeting the state industry policy (excluding real estate, infrastructure) with fixed investment assets of ￥100000000 and yearly taxes of above ￥1000000: from the year of paying taxes of ￥100000 on, 40% of the local tax revenue for the first year and reduce 10% yearly from the second year in the last year proportion of rewards, will be rewarded from the benefited finance to encourage the company.
    The productive companies may obtain the right of using land by agreement on selling. The price of the corresponding lands for life occupying less than 15% of the productive land area is with reference to that of the same area.
    The companies with large amount cost for land can finish the payment by installment provided applying by itself and the approval of the local government.
If the companies make the lump-sum payment of land, with the approval of local government, the beneficiary finance will reward different proportion of land clear profit as follows to company’s infrastructure. The proportion shall meet the following standard:
    1.For the general productive companies: 10%.
    2.For those invested in the fields like nonferrous metal、food processing、Biological medicine、mechanical and electrical manufacturing、new building materials、modern light textile industry: 20%.
    3.For the domestic and foreign famous companies with research and development base and technical center and the investment on productive companies: 30%.
    4.For the productive companies with above ￥20000000 fixed assets quota invested here: 40%.
    The city government can issue “one special solution for one item” “and one policy for one project” on those projects investing one hundred million above on productive item or one hundred fifty million on third industry, or playing an important role on local economy development.