洋山保税港区,YANGSHAN FREE TRADE PORT AREA,物流&贸易,特殊扶持政策概要介绍,市场营销部 2011.12,2011.Shanghai Free Trade Zones United Development Co., Ltd All Rights Reserved.,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 From June 2005, Yangshan Free Trade Port Area (FTPA) formally approved by the state of council as the first free trade port of china, the state of council, the relevant state ministries and shanghai municipal government has enacted the supporting laws and regulations for more than 10, have effectively promoted the rapid developing of Yangshan FTPA.,洋山是多种优惠扶持政策的集中专享区域,The Frontier of Shanghai “ Two Centers ”,2011.Shanghai Free Trade Zones United Development Co., Ltd All Rights Reserved.,2010年度，洋山保税港区免征营业税总额达到RMB16亿元！ The total amount of business tax exemption was up to RMB16 billion of Yangshan FTPA in 2010.,货物运输业务 Transportation,国际航运业务 International Shipping,仓储物流业务 Warehousing Logistics,5.5%,0%,营业税 Business Tax,国务院政策：物流企业免征营业税（2011.12.31止）,Business Tax Exemption PolicyThe State of Council,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。,The State of Council: Business tax will be exempted for its international shipping income, if a shipping company registered in the Yangshan FTPA. Business tax will be exempted for its cargo transportation, loading & unloading operation, warehousing logistics income, if a logistics company registered in the Yangshan FTPA.,2011.Shanghai Free Trade Zones United Development Co., Ltd All Rights Reserved.,货物运输业务 Transportation,仓储、装卸业务 Warehousing Logistics,6%,增值税,国务院政策：增值税即征即退（2012.1.1起）,2011.Shanghai Free Trade Zones United Development Co., Ltd All Rights Reserved.,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”,“Two exemptions and three half reductions” policy : Shanghai municipal government,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。,Shanghai Free Trade Zones Administration Committee is representing Shanghai municipal government for the unified management of the administrative affairs of Yanghan FTPA, WGQ FTZ (including WGQ BLP) and Pudong Airport Comprehensive Free Trade Zone.,For the newly setup enterprise which operating the cargo transportation, bonded warehousing logistics business inYangshan FTPA, the local government (Shanghai Free Trade Zones Administration Committee ) will return 100% at the first 2 years and then 50% for after 3 years of the financial revenue of Pudong New Area.,2011.Shanghai Lingang Free Trade Port Economic Development Co., Ltd All Rights Reserved.,上海市（综保委）政策：“两免三减半”,“Two exemptions and three half reductions” policy : Shanghai municipal government,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。,Shanghai Free Trade Zones Administration Committee is representing Shanghai municipal government for the unified management of the administrative affairs of Yanghan FTPA, WGQ FTZ (including WGQ BLP) and Pudong Airport Comprehensive Free Trade Zone.,For the newly setup enterprise which operating the cargo transportation, bonded warehousing logistics business inYangshan FTPA, the local government (Shanghai Free Trade Zones Administration Committee ) will return 100% at the first 2 years and then 50% for after 3 years of the financial revenue of Pudong New Area.,物流企业税收优惠政策,Tax Incentives For a Logistics Company,Opinion on Fiscal Supportive Measures for the Development of Economy in Shanghai Comprehensive Free Trade Zone in the State 12th 5-year Plan Period,十二五“两免三减半”财政扶持政策,2011.Shanghai Lingang Free Trade Port Economic Development Co., Ltd All Rights Reserved.,贸易企业税收优惠政策,Tax Incentives For a Trading Company,Opinion on Fiscal Supportive Measures for the Development of Economy in Shanghai Comprehensive Free Trade Zone in the State 12th 5-year Plan Period,十二五“两免三减半”财政扶持政策,申请条件 注册在洋山注册资本200万元或以上的独立法人； 税收和财力户管在综保委； 自有或租赁物业2000平米以上 Eligibility for Application a private enterprise with an independent legal entity ,which registered in the Yangshan FTPA with registered capital of 2 million or more Pay tax owning or leasing warehouse area more than 2000 square meters,补贴办法 物业补贴：每年给予1个月的租金补贴，上限3年； 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 Subsidies Measure Rent fee subsidies: 1 month / year (no more than three years) Decoration subsidies: No more than 30% of the total cost of decoration (one-time subsidy); Total subsidies amount is no more than RMB1million/year,实体型落户企业：开办费补贴年度上限100万元,Newly Setup Subsidies: maximum RMB 1 million per year,补贴标准： 缴纳增值税的企业，按其年度销售收入的2给予补贴 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,Operation Subsidies: maximum RMB0.3 million per year, Subsidies Method: Return 2 of the annual sales income for VAT tax paid enterprises; Return 5 of the annual sales income for Business Tax paid ent