Port communicationZhuhai Hengqin private equity fund companies enjoy preferential tax policies. The tax preferential policies for equity fund companies in Zhuhai Hengqin are summarized as follows:： Corporate income tax benefits： 1、 If the tax amount exceeds RMB 20 million in the current year, it will be assessed as a financial headquarters enterprise.，Headquarters companies enjoy a 30% refund on income tax，The actual tax rate is 17.5%。 2、 The tax amount for the year is more than 5 million and less than 20 million，Can apply to be assessed as a growth headquarters。
According to its annual corporate income、operating income、Municipal financial contribution from value-added income (corporate income tax retention ratio is 20%，50% of the value-added tax retention ratio (25%) will be rewarded。
3、Cannot be assessed as a headquarter enterprise，Can enjoy the two-year exemption and three-year discount policy (60%)：Corporate private equity investment starts from its profit-making year，Enjoy a 20% refund on corporate income tax in the first two years，The actual tax rate is 20%；The corporate income tax for the next three years is 12%，The actual tax rate is 22%。
Personal income tax benefits： 1、If the tax exceeds 100,000 yuan (inclusive), 40% of the tax will be rewarded.；If the amount exceeds 15,000 yuan (inclusive), 32% of the tax will be rewarded.；If the amount exceeds 5,000 yuan (inclusive), 20% of the tax will be rewarded.。 2、Natural person limited partners of partnership private equity funds pay "interest" at a personal tax rate of 20%.、dividends、Dividend income”。What tax incentives are there in Zhuhai Hengqin?
Policy one：Encouraged enterprises enjoy a 15% income tax discount. Enterprises in five categories and 72 encouraged industries established in Hengqin New Area are levied a reduced corporate income tax rate of 15%.。 Application conditions： 1.Only enterprises established in the Hengqin Free Trade Zone that comply with the "Enterprise Income Tax Preferential Catalog"。The enterprise has separate institutions inside and outside the free trade zone，Only institutions located within the preferential area。
2.The main business complies with the "Enterprise Income Tax Preferential Catalog"，And the main business income accounts for more than 70% of the company's total income。
reporting department： 1.Hengqin National Tax、Hengqin Local Taxation 2. It is difficult for the tax authorities to define the main business，After review by the tax authorities, it shall be reported to the Hengqin Commerce Bureau for definition. Reference document:"Catalogue of Enterprise Income Tax Preferences in Hengqin New Area" (see appendix for details) Policy 2：Headquarters economic policy incentives for recognized headquarters enterprises，According to its contribution to the economic and social development of Hengqin New Area in the previous year，Awarded for 5 consecutive years。
Recognition conditions： Basic conditions： (1) Registered and established in Hengqin New Area，Have independent legal personality or independent tax payment entity，And pay taxes and fees in Hengqin New Area in accordance with the law。 (2) In line with the industrial development direction of Hengqin New Area。 (3) Commitment not to move out of Hengqin within five years from the date of recognition，Does not change tax obligations in Hengqin。
·Regional headquarters of multinational corporations (1) Investment regional headquarters enterprises 1. Companies engaged in direct investment established in accordance with the "Regulations on Foreign Investment in Establishing Investment Companies" of the Ministry of Commerce。 2.Annual corporate tax paid in Hengqin、VAT、The business tax is not less than RMB 30 million (excluding personal tax withholding and payment)、Hengqin’s financial responsibility for the export tax rebate that year)。
(2) Management regional headquarters enterprises 1. The total assets of the parent company are not less than 400 million US dollars. 2. The cumulative total paid-in registered capital of the parent company’s investments in China is in principle not less than 10 million US dollars.，Its parent company is authorized to manage no less than 2 domestic and overseas enterprises in China.。
3.Annual corporate tax paid in Hengqin、VAT、The business tax is not less than RMB 30 million (excluding personal tax withholding and payment)、Hengqin’s financial responsibility for the export tax rebate that year)。 ·Headquarters of large domestic enterprises 1. The total assets of the parent company shall not be less than RMB 2.5 billion。 2.Invest in or authorize management of no less than 2 enterprises nationwide or within the management area，At least one of them is a cross-city or cross-provincial enterprise。
3.Annual corporate tax paid in Hengqin、VAT、The business tax is not less than RMB 30 million (excluding personal tax withholding and payment)、Hengqin’s financial responsibility for the export tax rebate that year)。 ·Innovative Finance Headquarters (1) Innovative Finance Headquarters enterprises include the following financial institutions approved by regulatory authorities： 1、Banking financial institutions established with the approval of banking regulatory authorities、Banking Licensed Specialized Institution、Non-bank financial institutions, etc.。
2、Securities institutions approved or registered with the securities regulatory authority、Fund management company、Futures companies and their professional subsidiaries、Private equity investment fund management company、Private investment funds and securities and futures investment consulting agencies, etc.。 3、Insurance institutions established with the approval of the insurance regulatory authority、asset management company、insurance agency、insurance broker、Insurance adjusters and insurance sales companies (including online sales、Telemarketing) etc.。
4、A non-financial payment service institution established with the approval of the People's Bank of China、Currency exchange companies, etc.。 5、Trading centers (institutions) approved or supervised by other regulatory authorities、investment company、Financial leasing company、Commercial factoring company、Financing guarantee company、small loan company、private capital management company、Internet finance company、Equity investment (management) companies and other financial institutions。
(2) Institutions that meet one of the following conditions (excluding withholding and payment of personal income tax)、Hengqin’s fiscal burden for the current year’s export tax rebate)： 1.Trading center (institution) established with approval。 2.Annual corporate income tax is payable on income derived from cross-border financial innovation business in Hengqin New Area、VAT、The total business tax is not less than RMB 5 million。
3.Insurance companies have annual premium income of more than 200 million yuan and pay annual corporate income tax、VAT、The total business tax is not less than 10 million yuan，Or insurance legal person intermediaries pay annual corporate income tax、VAT、The total business tax shall not be less than RMB 2 million。 4.Annual corporate income tax paid by other institutions、VAT、The total business tax is not less than 20 million yuan。
The identification standards for innovative finance headquarters are formulated by the financial work department of Hengqin New Area，For details, please see the "Measures for the Recognition of Innovative Finance Headquarters in Hengqin New Area"。 ·The annual corporate tax paid by the growth headquarters in Hengqin、VAT、Business tax is not less than RMB 5 million (excluding personal tax withholding and payment)、Hengqin’s financial responsibility for the export tax rebate that year)。
·Other situations: particularly significant headquarters enterprise projects，Approved by the District Management Committee，In terms of recognition conditions and reward policies，Implement one-on-one discussion。 Award criteria： (1) Tax incentives for recognized headquarter enterprises，According to the financial contribution to Hengqin in the previous year，Awarded for 5 consecutive years： 1.Headquarters companies that enjoy 15% corporate income tax based on their operating income in Hengqin New Area、50% of the municipal annual financial contribution generated from value-added income will be rewarded。
2.Headquarters enterprises that do not enjoy the 15% corporate income tax (1) Regional headquarters of multinational companies、Domestic large enterprise headquarters and innovative finance headquarters，You can choose one of the following reward methods： a. Rewards based on 150% of the total municipal financial contribution made by the enterprise’s annual income，Cashed out in two years，Cash out 100% of it in the first year，Cash out the remaining 50% in the second year。
b. Based on the company’s annual income、operating income、Total municipal financial contribution from value-added income，100% for the first two years，In the next three years, rewards will be given based on 60% of the standard。 (2) Growth headquarters enterprises,According to its annual corporate income、operating income、50% of the municipal financial contribution generated from value-added income will be rewarded。
3.Headquarters companies carry out cross-border innovative business，Withholding corporate income tax withheld and paid for its overseas related subjects、The interest tax has contributed more than 2 million yuan to the municipal financial resources formed by Hengqin New Area.，Rewards based on 50% of their contribution。
(2) House Purchase Subsidy There is no office space for self-use in Hengqin New District，Purchase of office buildings for self-use in Hengqin New District (excluding ancillary facilities and supporting buildings)，A subsidy of 80% of the property tax paid in Hengqin New Area will be provided for three consecutive years.。
(3) Rental subsidies for renting office buildings for self-use in Hengqin New District (excluding ancillary facilities and supporting buildings)，According to actual rental area，Provide rent subsidy for 3 consecutive years，The subsidy standard is 30% of the monthly rent of the house (maximum not exceeding 50 yuan/square meter)，The maximum subsidy area does not exceed 1,000 square meters。
Acceptance unit： Innovative Finance Headquarters Certification Acceptance Unit：Hengqin New Area Financial Service Center Other Headquarters Recognition Acceptance Units：Headquarters Office (Hengqin New Area Commerce Bureau) Application Procedures and Time： Submit the application for headquarters recognition before April 30 of each year - the headquarters office will conduct qualification review - the financial contribution will be calculated after the final settlement at the end of May each year - and the rewards will be cashed out。
Reference documents："Measures for Promoting Headquarters Economic Development in Hengqin New Area"、"Measures for the Recognition of Innovative Finance Headquarters in Hengqin New Area"
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