洋山保税港区优惠政策-物流／贸易

洋山保税港区YANGSHANFREETRADEPORTAREA

物流&贸易特殊扶持政策概要介绍市场营销部││2011.12

©2011.ShanghaiFreeTradeZonesUnitedDevelopmentCo.,LtdAllRightsReserved.2005年6月被国家正式批准为“中国第一个保税港区”，国务院、国家相关部委以及上海市人民政府已累计颁布各项法律、法规10余部，

有力地支撑了洋山保港区的快速发展

FromJune2005,YangshanFreeTradePortArea(FTPA)formallyapprovedbythestateofcouncilasthefirstfreetradeportofchina,thestateofcouncil,therelevantstateministriesandshanghaimunicipalgovernmenthasenactedthesupportinglawsandregulationsformorethan10,haveeffectivelypromotedtherapiddevelopingofYangshanFTPA.洋山是多种优惠扶持政策的集中专享区域TheFrontierofShanghai“TwoCenters”©2011.ShanghaiFreeTradeZonesUnitedDevelopmentCo.,LtdAllRightsReserved.2010年度，洋山保税港区免征营业税总额达到RMB16亿元！ThetotalamountofbusinesstaxexemptionwasuptoRMB16billionofYangshanFTPAin2010.货物运输业务Transportation国际航运业务InternationalShipping仓储物流业务WarehousingLogistics5.5%0%营业税BusinessTax国务院政策：物流企业免征营业税（2011.12.31止）BusinessTaxExemptionPolicy／TheStateofCouncil●国务院：对注册在洋山保税港区内的航运企业从事国际航运业务取得的收入，免征营业税；对注册在洋山保税港区内的仓储、物流等服务企业从事货物运输、仓储、装卸搬运业务取得的收入，免征营业税。●TheStateofCouncil:Businesstaxwillbeexemptedforit’sinternationalshippingincome,ifashippingcompanyregisteredintheYangshanFTPA.Businesstaxwillbeexemptedforit’scargotransportation,loading&unloadingoperation,warehousinglogisticsincome,ifalogisticscompanyregisteredintheYangshanFTPA.©2011.ShanghaiFreeTradeZonesUnitedDevelopmentCo.,LtdAllRightsReserved.货物运输业务Transportation仓储、装卸业务WarehousingLogistics

6%增值税国务院政策：增值税即征即退（2012.1.1起）©2011.ShanghaiFreeTradeZonesUnitedDevelopmentCo.,LtdAllRightsReserved.

0%

11%

0%征收后一个月内退征收后一个月内退关于营业税改为增值税后的相关政策，财政部和国家税务总局的《实施细则》明确规定：下列项目实行增值税即征即退(一)注册在洋山保税港区内试点纳税人提供的国内货物运输服务、仓储服务和装卸搬运服务…国家级政策，无期限有效上海市（综保委）政策：“两免三减半”“Twoexemptionsandthreehalfreductions”policy:Shanghaimunicipalgovernment上海综合保税区管理委员会作为上海市政府派出机构，统一管理洋山保税港区、外高桥保税区(含外高桥保税物流园区)及浦东机场综合保税区的行政事务。ShanghaiFreeTradeZonesAdministrationCommitteeisrepresentingShanghaimunicipalgovernmentfortheunifiedmanagementoftheadministrativeaffairsofYanghanFTPA,WGQFTZ(includingWGQBLP)andPudongAirportComprehensiveFreeTradeZone.Forthenewlysetupenterprisewhichoperatingthecargotransportation,bondedwarehousinglogisticsbusinessinYangshanFTPA,thelocalgovernment(ShanghaiFreeTradeZonesAdministrationCommittee)willreturn100%atthefirst2yearsandthen50%forafter3yearsofthefinancialrevenueofPudongNewArea.©2011.ShanghaiLingangFreeTradePortEconomicDevelopmentCo.,LtdAllRightsReserved.物流企业上海市（综保委）政策：“两免三减半”“Twoexemptionsandthreehalfreductions”policy:Shanghaimunicipalgovernment上海综合保税区管理委员会作为上海市政府派出机构，统一管理洋山保税港区、外高桥保税区(含外高桥保税物流园区)及浦东机场综合保税区的行政事务。ShanghaiFreeTradeZonesAdministrationCommitteeisrepresentingShanghaimunicipalgovernmentfortheunifiedmanagementoftheadministrativeaffairsofYanghanFTPA,WGQFTZ(includingWGQBLP)andPudongAirportComprehensiveFreeTradeZone.Forthenewlysetupenterprisewhichoperatingthecargotransportation,bondedwarehousinglogisticsbusinessinYangshanFTPA,thelocalgovernment(ShanghaiFreeTradeZonesAdministrationCommittee)willreturn100%atthefirst2yearsandthen50%forafter3yearsofthefinancialrevenueofPudongNewArea.贸易企业物流企业税收优惠政策TaxIncentivesForaLogisticsCompanyOpiniononFiscalSupportiveMeasuresfortheDevelopmentofEconomyinShanghaiComprehensiveFreeTradeZoneintheState12th5-yearPlanPeriod十二五“两免三减半”财政扶持政策企业类别EnterpriseType第一年1styear第二年2ndyear第三年3rdyear第四年4thyear第五年5thyear营业税VAT（5%）外高桥新设Newly-setupinWGQ3.25%1.62%1.625%0.975%0.975%洋山新设Newly-setupinYS3.25%3.25%1.625%1.625%1.625%企业所得税IncomeTax（25%）外高桥新设Newly-setupinWGQ5%2.5%2.5%1.5%1.5%洋山新设Newly-setupinYS5%5%2.5%2.5%2.5%©2011.ShanghaiLingangFreeTradePortEconomicDevelopmentCo.,LtdAllRightsReserved.物流企业贸易企业税收优惠政策TaxIncentivesForaTradingCompanyOpiniononFiscalSupportiveMeasuresfortheDevelopmentofEconomyinShanghaiComprehensiveFreeTradeZoneintheState12th5-yearPlanPeriod十二五“两免三减半”财政扶持政策企业类别Enterprisetype第一年1styear第二年2ndyear第三年3rdyear第四年4thyear第五年5thyear增值税VAT（17%）洋山新设Newly-setup2.7625%2.7625%1.38125%1.38125%1.38125%外高桥新设Newly-setup2.7625%2.7625%1.38125%1.38125%1.38125%企业所得税IncomeTax（25%）洋山新设Newly-setup5%5%2.5%2.5%2.5%外高桥新设Newly-setup5%5%2.5%2.5%2.5%贸易企业※申请条件①注册在洋山注册资本200万元或以上的独立法人；②税收和财力户管在综保委；③自有或租赁物业2000平米以上※EligibilityforApplication

①aprivateenterprisewithanindependentlegalentity,whichregisteredintheYangshanFTPAwithregisteredcapitalof2millionormore

②Paytax&financialrevenueatlocalgovernment(ShanghaiFreeTradeZonesAdministrationCommittee);

③owningorleasingwarehouseareamorethan2000squaremeters※补贴办法①物业补贴：每年给予1个月的租金补贴，上限3年；②装修补贴：按照装修总费用给予不超过30%的一次性补贴；→单户企业以上两项年度补贴总额不超过100万元

※SubsidiesMeasure①Rentfeesubsidies:1month/year(nomorethanthreeyears)

②Decorationsubsidies:Nomorethan30%ofthetotalcostofdecoration(one-timesubsidy);

→TotalsubsidiesamountisnomorethanRMB1million/year实体型落户企业：开办费补贴年度上限100万元NewlySetupSubsidies:maximumRMB1millionperyear◆补贴标准：①缴纳增值税的企业，按其年度销售收入的2‰给予补贴②缴纳营业税的企业，按其年度销售收入的5‰给予补贴→每一企业年度最高补贴额不超过RMB30万元→原有的S2沪芦高速过路费补贴取消，合并通过以上方式统一补贴实体型落户企业：运营费补贴年度上限30万元OperationSubsidies:maximumRMB0.3millionperyear◆SubsidiesMethod:

①Return2‰oftheannualsalesincomeforVATtaxpaidenterprises;

②Return5‰oftheannualsalesincomeforBusinessTaxpaidenterprises;

→themax.subsidiesamountisnomorethanRMB0.30millionperyear;

→ThetollsubsidiesofS2highwaywerecancelledandhavechangedtotheabovenewsupportivemeasuresfrom2011.◆EligibilityforApplication:

①EnterpriseEligibility:aprivateindependentlegalentity,paytax&financialrevenuetolocalgovernment;

②FinancialContribution:paytax&financialrevenuetolocalgovernmenteveryyear;

③OtherRequirements:ActualoperationinYangshanFTPA+

warehouseleasing.◆享受资格：①企业资格：独立法人，财力户管在综保委②财力贡献：每年度都有③其他要求：实际经营＋租赁物业上海首个限价房试点项目已经启动建设，一期面积约50万平方米，将定向销售给临港主城区、临港产业区、大飞机项目基地、洋山保税港区以及张江高科技园区的人才，价格限定在当地市场价的一半左右。预计部分限价房明年可进入分配程序，全部完成要2-3年。2012年将有轨道交通直达滴水湖畔。上海市第六人民医院临港分院也正在兴建。企业管理人员有机会享受限价房定向配售政策具体享受对象标准、价格等政策细节制定中priceandotherdetailsofthepolicyisinthepipelineThefirstpricelimitedcommercialhousingproject(about500,000squaremeters)ofshanghaihasstartedconstructioninLingangNewcity​​,willbetargetedforsaletotheenterprisemanagersofYangshanFTPAwithcheaperprice(aroundhalfofthelocalmarketprice).Thefirstphaseisexpectedtobeopenedwithin2012andthetotalprojectwillbecompletedwithin2-3years.TherailwillconnectwithDishuiLakeandShanghaidowntownin2012andShanghaiSixthPeople'sHospitalLingangdepartmentisalsounderconstruction.EnterprisemanagershavetheopportunitytobuythelimitedcommercialhousinginLingan