中英文-信阳市外商投资政策摘编

1. 放宽外商设立投资性公司条件，将境外投资者申请前一年资产总额降为不低于2亿美元，境外投资者在中国境内已设立外商投资企业数量降为不低于5个。
2. 对经认定为省级重大新型研发机构的外资研发机构，按照我省重大新型研发机构遴选和资助相关规定，给予最高500万元的奖补支持。
3. 对国家级开发区主导产业引进外资、促进转型升级等项目用地予以倾斜支持，对外资重点项目所需建设用地指标予以优先保障。

    ——第1-3条摘自《河南省人民政府关于积极有效利用外资推动经济高质量发展的通知》（豫政〔2018〕36号）

4. 鼓励外资投向高技术、高附加值服务业，经认定为技术先进型服务企业的外商投资企业，减按15%的税率征收企业所得税；发生的职工教育经费支出不超过薪金总额8%部分，准予在计算应纳税所得额时扣除，超过部分准予在以后纳税年度结转扣除。
5. 对境外投资者从企业分配的利润直接投资于鼓励类投资项目，符合条件的实行递延纳税政策，暂不征收预提所得税。
6. 对境外世界500强和行业龙头企业并购或参股我省企业的重大项目，鼓励实行“一事一议”政策支持。
7. 对外商投资企业重大增资扩股项目在项目核准、备案、用地、环评等环节开辟“绿色”通道，由所在地政府采取“一事一议”方式予以支持。

——第4-7条摘自《河南省人民政府关于促进外资增长的实施意见》（豫政〔2018〕3号）

8. 重大招商引资项目实际到位资金1000万美元，奖励50万元人民币，每增加1000万美元，奖励资金增加50万元人民币。
9. 对新设立的境外企业地区总部和功能性机构，经审核认定后，一次性给予不超过1000万元的奖励。

——第8-9条摘自《河南省招商引资专项资金管理办法》（豫财贸〔2018〕62号）

10. 鼓励跨国公司设立地区总部和总部型机构，经认定的分别给予不超过1000万元和不超过500万元的一次性奖励支持，分3年按40%、30%、30%的比例发放。

——第10条摘自《鼓励跨国公司设立地区总部和总部型机构暂行规定》（豫商资管〔2019〕6号）

11. 2019年10月13日起，现存外商投资企业每增资100万美元奖励10万元人民币，奖励资金最高不超过1000万元人民币。

——第11条摘自《关于进一步做好河南省级招商引资和社会资本投资社会公益事业奖励资金申报工作的通知》（豫商外资〔2019〕9号）

12.境外投资者以分配利润直接投资，符合规定条件的暂不征收预提所得税。

——第12条摘自《财政部 税务总局 国家发展改革委 商务部 关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围的通知》（财税〔2018〕102号）

Foreign Investment Policies of Xinyang City

1. Relax the conditions for foreign investors to establish investment companies, reduce the total assets of foreign investors in the year before their application to no less than US $200 million, and reduce the number of foreign-invested enterprises established by foreign investors in China to no less than five.

2. Foreign funded R&D institutions recognized as provincial major new R&D institutions shall be given a subsidy of up to 5 million yuan in accordance with the relevant provisions on the selection and funding of major new R&D institutions in our province.

3. Give preferential support to the land for projects such as the introduction of foreign capital and the promotion of transformation and upgrading in the leading industries of national development zones, and give priority to the guarantee of the indicators of construction land required for key foreign-funded projects.

——Articles 1-3 are extracted from the notice of Henan Provincial People's Government on actively and effectively utilizing foreign capital to promote high-quality economic development (YZ〔2018〕No. 36)

4. Encourage foreign investment in high-tech and high value-added service industries. Foreign invested enterprises recognized as technologically advanced service enterprises shall be subject to enterprise income tax at a reduced rate of 15%;The part of the employee education expenditure not exceeding 8% of the total salary is allowed to be deducted when calculating the taxable income, and the excess part is allowed to be carried forward and deducted in subsequent tax years.

5. If the profits distributed by foreign investors from enterprises are directly invested in encouraged investment projects, the deferred tax policy shall be implemented and the withholding income tax shall not be levied temporarily.

6. Encourage the implementation of the policy of "one case, one discussion" for major projects of M&A or equity participation of overseas world top 500 and industry leading enterprises in our province.

7. For major capital and share increase projects of foreign-invested enterprises, a "green" channel shall be opened in the links of project approval, filing, land use and environmental impact assessment, which shall be supported by the local government in the way of "one case, one discussion".

——Articles 4-7 are extracted from the implementation opinions of the people's Government of Henan Province on promoting the growth of foreign investment (YZ〔2018〕No. 3)

8. For major investment promotion projects, the actual funds in place are US $10 million and the reward is RMB 500000. For each increase of US $10 million, the reward is increased by RMB 500000.

9. The newly established regional headquarters and functional institutions of overseas enterprises shall be given a one-time reward of no more than 10 million yuan after examination and confirmation.

——Articles 8-9 are extracted from the measures of Henan Province for the administration of special funds for investment promotion (YCM〔2018〕No. 62)

10. Multinational corporations are encouraged to set up regional headquarters and headquarters institutions, and recognized ones will be given one-time reward support of no more than 10 million yuan and no more than 5 million yuan respectively, which will be distributed in the proportion of 40%, 30% and 30% over three years.

——Article 10 is extracted from the Interim Provisions on Encouraging Multinational Corporations to establish regional headquarters and headquarters institutions (YSZG〔2019〕No. 6)

11. Since October 13, 2019, the existing foreign-invested enterprises will be rewarded with 100000 yuan for each additional capital of 1 million US dollars, and the maximum reward fund shall not exceed 10 million yuan.

——Article 11 is extracted from the notice on Further Doing a good job in the declaration of incentive funds for Henan provincial investment promotion and social capital investment in social public welfare undertakings (YSWZ〔2019〕 No. 9)

12.If an overseas investor directly invests with the distributed profits and meets the specified conditions, the withholding income tax shall not be levied temporarily.

——Article 12 is extracted from the notice of the Ministry of finance, the State Administration of Taxation, the national development and Reform Commission and the Ministry of Commerce on expanding the scope of application of the policy of temporarily not levying withholding income tax on foreign investors' direct investment by distributing profits (CS〔2018〕No. 102)