I. Summary of Land Policies
Summary of Policies on the Notice of Hezhou Municipal People's Government Office on Printing and Distributing Measures for Hezhou City to Accelerate Economic Development of Industrial Parks (Trial) (HZBF [2017] No. 177)
1. The industrial land quota and requisition-compensation balance of cultivated land shall be planned as a whole. Priority shall be given to ensure the industrial land quota for such key projects as those whose preliminary work has been completed and that are qualified to apply for land use approval and can be commenced in the current year. And efforts shall be made to guarantee the land quota for industrial projects that are in line with the requirements stipulated by the Notice of Hezhou Municipal People's Government on Printing and Distributing Plans for Hezhou City to Implement Innovation-driven Development Strategy (HZBF [2017] No. 1). The industrial land quota shall not be less than 30 percent of the annual quota stipulated by the higher-level Guangxi Zhuang Autonomous Region authority. Each administrative county (district) below shall ensure the requisition-compensation balance of cultivated land and priority shall be given to meet the need of construction lands in the parks.
2. Where a land is transferred for industrial projects in the parks, given that the land shall be supplied in the way of bid invitation, auction and listing, investment intensity, production technologies, industrial standards, building density, plot ratio, greening rate and others shall be considered into planning and design conditions, on the premise of fair competition among multiple market players.
3. The minimum transfer price of industrial land shall be lowered. The transfer price of industrial land shall be implemented according to the Standards for the Minimum Transfer Prices of Land for Industrial Purposes and relevant policies.
(1) For industrial projects which are in line with preferential developmental industries and realize economical and intensive use of land [Note: Economical and intensive use of land refers to the industrial land whose plot ratio and building coefficient exceed 40 percent of those stipulated by the Notice on Issuing and Implementing Control Quota for Construction Land of Industrial Projects (GTZF [2008] No. 24), and whose investment increases by more than 10 percent], and mostly engage in the initial processing of agricultural, forestry, animal husbandry and fishery products, the land-transferring fees for such industrial projects may be determined as no less than 70 percent of those for lands of the same classes stipulated in the Standards for the Minimum Transfer Prices of Land for Industrial Purposes .
(2) If the industrial projects really need to occupy the state-owned unused land outside the range of land use for urban construction identified in the master land utilization plan, and the land user completes the early land development on its own, the land-transferring fees for such industrial projects may be determined as no less than 15 percent of those for lands of the same classes stipulated in the Standards for the Minimum Transfer Prices of Land for Industrial Purposes. For the use of state-owned unused land outside the scope of the urban construction land defined by the master land utilization plan, the land-transferring fees may be determined as no less than 50 percent of those for lands of the same classes stipulated in the Standards for the Minimum Transfer Prices of Land for Industrial Purposes.
(3) For other projects involved with industrial land, the transfer price can be appropriately lowered on the premise that it is at least up to China's united standards for the minimum transfer prices of industrial land.
(4) If the minimum transfer price drawn up according the stipulation (1), (2) and (3) above is lower than the sum of the actual land acquisition cost, the preliminary development cost of the land and the relevant fees to be collected according to the provisions, the minimum transfer price shall be determined on the principle that it shall not be less than the total sum of the actual costs and fees.
4. Within the period of industrial land transfer, on the premise that the transferee increases the plot ratio in line with the planning of the industrial park and without changing the land use, additional land-transferring fees shall not be charged after verification and approval.
5. Land-transferring fees can be paid by the enterprises in installments. It has stipulated in transfer contracts that the land-transferring fees shall be paid in 3 installments at most on the condition that enterprises pay off all the fees within one year with an initial payment of not less than 50 percent and a second payment of not less than 30 percent. If verified by the municipal and county land transfer coordination and policy-making authorities (municipal and county land examination and approval groups), such special projects can be paid up within two years according to agreements. Land users and individuals shall, in accordance with the relevant provisions of China and the Autonomous Region, reclaim the land that is damaged due to digging, collapsing, or pressing in the process of construction, and land reclamation fees shall not be charged when the acceptance criteria are met.
6. The way of supplying industrial land shall be innovated. Industrial land supply methods such as long-term leasing, lease-then-sell arrangements, lease-and-sell arrangements and flexible transfer periods shall be encouraged. If the mountains, forests and other ecological land within the range of land use for industrial cluster projects and major special projects really need to be retained, such land can be used in a way of rural collective land transfer. Enterprises can sign land transfer agreements with local villages and production groups, but they cannot change the land nature or destroy land functions. Support shall be given to supply land through capital contribution or equity participation with the state-owned construction land use right, and the joint investment with social capital shall be made in the construction of public service projects such as energy, environmental protection, affordable housing, elderly care, education, culture, sports, water supply and heating facilities.
7. The industrial construction projects featuring technological transformation, carried out on the premise that no new construction land is added by the industrial enterprises, shall be implemented according to the Notice to Promote the Examination and Approval Reform for Technological Transformation Projects Featuring No Newly-added Land of Industrial Enterprises in Guangxi (GZBF [2017] No. 81).
II. Summary of Tax Policies
Summary of Policies on the Notice of Hezhou Municipal People's Government Office on Printing and Distributing Measures for Hezhou City to Accelerate Economic Development of Industrial Parks (Trial) (HZBF [2017] No. 177)
1. For individuals (teams) who introduce modern service industry projects (excluding e-commerce projects) with fixed investments of 100 million or more, 6 percent of the total tax actually paid to the local fiscal system within 12 months when these projects go into operation (including the tax paid to the local fiscal system straddling over the year) shall be given as incentive rewards. The enterprise tax shall be subject to the results verified by the tax authorities at the municipal and county (district) levels.
2. For individuals (teams) who introduce e-commerce projects that pay tax of 1 million or more within 12 months when going into operation, 6 percent of the total tax actually paid to the local fiscal system (including the tax paid to the local fiscal system straddling over the year) shall be given as incentive rewards. The enterprise tax shall be subject to the results verified by the tax authorities at the municipal and county (district) levels.
Summary of Policies for the Notice of Hezhou Municipal People's Government Office on Printing and Distributing Plans to Fully Implement Works to Lower Costs for Real Economy Enterprises (HZG [2017] No. 5)
A single purchase
