四、魅力兰山—政策篇

（一）优惠政策 Proferential Policies

1、 项目建设用地优惠政策

Preferential Policies for the Land of Project Implementation

外来投资项目建设用地，根据项目性质、投资规模、投资强度和区级、镇级政府收益情况，由受益财政给予适当补助。

In accordance with the nature of the project, the investment scale, the investment intensity and the income of the local government, the land of project implementation could be subsidized appropriately by the income fiscal.

1．独资新办工业项目、省及省以上高新技术项目、境外投资项目，固定资产投资5000万元至1亿元、注册资本500万元以上，平均投资强度达到每亩100万元以上或自开工之日起三年内上缴地方财政收入达到政府供地成本的，按宗地政府土地收益的50%给予补助。

New solely-owned industrial projects, high-tech projects at or above provincial level and overseas investment projects: Those which are subsidized 50% of the land revenue of the government should satisfy the following two conditions simultaneously: —1. having a fixed assets investment RMB50 million to RMB100 million or a registered capital above RMB5 million; 2. having an average investment intensity of 1 million yuan per mu, or a sum (as much as the land cost) for the local financial revenue within 3 years from the commencement.

固定资产投资1亿元至3亿元、注册资本1000万元以上，平均投资强度达到每亩150万元以上或自开工之日起四年内上缴地方财政收入达到政府供地成本的，按宗地政府土地收益的100%给予补助。

Those which are subsidized 100% of the land revenue of the government should satisfy the following two conditions simultaneously—1. having a fixed assets investment RMB100 million to RMB300 million or a registered capital above RMB10 million; 2. having an average investment intensity of RMB1.5 million per mu, or a sum (as much as the land cost) for the local financial revenue within 4 years since the commencement.

固定资产投资3亿元以上、注册资本3000万元以上的，一事一议，给予更优惠的创业支持。

Those which will be considered separately for more preferential venture support should have fixed assets investment above RMB300 million or a registered capital above RMB30 million.

2．独资新办农业开发、商贸服务、基础设施建设类项目，固定资产投资1亿元以上、注册资本1000万元以上的，对宗地政府土地收益部分给予适当优惠。

New solely-owned projects of agricultural developments, business services and infrastructure: Those which will be given an appropriate concession for the land revenue of the government should have a fixed assets investment above RMB100 million or a registered capital above RMB10 million.

3．外来投资者与市内法人或自然人合资兴办上述项目的，按项目股本结构和相同比例给予相应扶持补助。

The projects mentioned above co-invested by foreign investors and local legal persons or local individuals: Relevant supports should be given in accordance with the proportion of the projects’ capital structures.

(二)、税收与财政优惠政策

Preferential Policies for Tax and Finance

外来投资者新办项目，根据项目性质、投资规模和区级、镇级政府收益情况，由受益财政给予扶持补助。

In accordance with the nature of the project, the investment scale, and the income of the local government, the new established projects could be subsidized appropriately by the income fiscal.

1．独资新办工业项目，固定资产投资1000万元以上、经营期限10年以上的，自投产之日起，前两年按上缴地方财政收入的100%给予扶持，第三年至第五年按50%给予扶持；认定为省及省以上高新技术项目的，前三年按上缴地方财政收入的100%给予扶持，第四年至第五年按50%给予扶持。兼并、租赁、收购区内原有工业企业的，对扣除原企业上年度实现税收基数后新增税收的地方部分，三年内按50%给予扶持。

New established solely-owned industrial projects: Those with a fixed assets investment above RMB10 million or with an operating period of over 10 years may be subsidized 100% of the turnover of the local financial revenue in the first 2 years and 50% from the third to the fifth year. Those who merger, lease and purchase the original enterprises in the area may be subsidized 50% within 3 years for the part excluded the original enterprise’s tax of previous year.

2．独资新办农业开发、商贸服务和基础设施建设类项目，固定资产投资1000万元以上的，自建成营业之日起，三年内按上缴地方财政收入的50%给予扶持。

New solely-owned projects of the agricultural developments, the business services and the infrastructure: Those which has a fixed assets investment above RMB10 million, may be subsidized 50% of the sum which is paid to the local financial revenue within 3 years since the commencement.

3．按宗地政府土地收益给予等（差）额补助的项目，上缴地方财政收入达到政府供地成本后，三年内按地方财政收入的50%给予扶持。

The projects which are subsidized with equivalent or deficiency payment according to the revenue of the parcel government may be subsidized 50% of the local government income within 3 years after they turn in as much as the land cost.

4．外来投资者与市内法人或自然人合资兴办上述项目的，按项目股本结构和相同比例给予相应扶持。

The projects mentioned above co-invested by foreign investors and the local legal persons or local individuals: Relevant supports should be given in accordance with the proportion of the projects’ capital structures.

5．着力培育新兴产业，对节能环保、新一代信息技术、生物、高端装备制造、新能源、新材料、新能源汽车等新上新兴产业项目或高新技术产业项目的企业，当年主营业务收入达到2000万元以上，或当年实缴税金总额达到100万元以上，且增幅高于全区同行业平均水平的，奖励当年实交税金的地方留成部分的25%。鼓励产业链延伸，对新落户企业和存量企业开发符合山东省重要产业链目录新产品或填补本市产业链空白产品的企业，税收增幅超过全区平均水平，且该产品当年主营业务收入超过500万元的给予奖励。

If the enterprise of emerging industry has a main business income over RMB20 million, or pays tax over RMB 1 million whose amplitude is higher than the local level in the same industry, the enterprise will be rewarded 25% of local retained part of the tax. The emerging industry includes energy-conserving and environmental protective industry, new information technology industry, biological industry, high-end equipment manufacture, new energy industry, new material industry, new energy automobile industry. The enterprises which belong to the major provincial industries or fill the absence of local industrial chain will be awarded under the condition of a higher amplitude of tax payment of the local level as well as a business income over RMB 5 million.

6．对投资2亿元以上的新兴产业项目，投产并经认定的，新增企业所得税地方留成部分，三年内给予50%补助，按现行财政体制分级负担。

If the project which belongs to emerging industries and has an investment over RMB200 million starts to work, the government will give 50% subsidy of the local retained part of the newly-increased business income tax.

7．对新上的市以上高新技术产业化项目，前三年按上缴地方税收的100%给予扶持，第四年至第五年按50%给予扶持；其应缴纳的政府非税收入，有幅度的按下限收取，属于市政府非税收入减免审批范围内的予以减免。

The new high-tech industrialization project will be returned 100% of the local tax in the first three years, and 50% in the 4th and 5th years. Other non-taxable fees could be charged with minimum amount or reduced by local government according to concrete policies.

(三)、行政事业收费优惠政策

Preferential policies for administrative expenses

1、外来投资工业项目、省及省以上高新技术项目、境外投资项目应缴纳的政府非税收入，有幅度的按下限收取；无幅度的属于区政府非税收入减免审批权限范围内的，减半收取。Industrial projects of external investments, high-tech projects at or above provincial level and overseas investment projects turn in the administrative non-taxable income in accordance with the lower limits. With regard to the unlimited non-taxable expenses, the local government may halve the expenses within its authority.

2、固定资产投资3亿元以上、注册资本3000万元以上的工业项目、省及省以上高新技术项目、境外投资项目，所涉及的行政事业性收费，一事一议，给予更优惠的政策。

The projects which have a fixed assets investment above RMB300 million, the industrial projects with a registered capital over RMB30 million, high-tech projects at or above provincial level and overseas investment projects will be considered separately for more preferential policies in administrative expenses.

(四)、中介人奖励Rewards to Investment Middleman

引进工业项目在规定的招商年度内竣工投产后，外资形成固定资产（土地除外）过10亿元、过5亿元、过2亿元、过1亿元、过5000万元的，分别奖励引资中介人100万元、50万元、20万元、10万元、5万元。引进农业项目，外资形成固定资产过3000万元的，按投资额的1‰奖励中介人。城市基础设施、商贸服务、文化旅游产业项目，按项目投产运营一个会计年度内上缴税收地方所得的10倍折算投资额。

If the introduced industrial project begins factory operations within the set year,the middleman will be rewarded RMB 1million, RMB0.5 million, RMB0.2 million, RMB0.1 million and RMB0.05 million seperately corresponding to the foreign fixed assets (except land) of over RMB 1 billion, RMB 0.5 billion, RMB 0.2 billion, RMB 0.1 billion and RMB 0.05 billion. If the introduced agricultrual project has a foreign fixed assets of RMB30 million, the middleman will be rewarded 1% of the investment. The investment amount of urban infrastructure, business service, and cultrual-oriented tourist projects will be counted as 10 times of the annual tax to the local tax bureau.

招引的项目列入市级重点项目的，享受市级中介人奖励政策。

If the project is listed in municipal key projects, the middleman could enjoy the policy for municipal middleman.

（二）准入政策 Access Policy

1、新增工业项目准入条件Access Policy for New Industry Project

（1）项目应符合国家、省、市的产业投资导向目录和产业布局要求。

The projects should reach the national, provincial and municipal requirements of the industrial investment and the industry structure.

（2）投资项目采用设备、生产工艺和技术达到或接近国内同行业先进水平。

The projects should apply advanced equipments, techniques or technologies reached or approched the national standard.

（3）项目选择需符合生态环境功能区规划和环保审批要求。

The projects should conform the plan of the eco-environment functional zone and the requirement of the environment bureau.

（4）项目生产工艺应达到安全生产准入政策等有关要求，落实建设项目安全设施“三同时”要求。

The projects should reach the standard of safe production

（5）投资者有实际用地需求并充分节约集约利用土地。 The investors have actual demand on land and could give the land optimal utilization.

（6）无特殊工艺要求的项目用地建设容积率达到 1.0，项目不得建设低于二层的厂房，鼓励企业建设三层以上厂房。

Except special techniques needed, , the workshop of the project should be no less than two floors, with the volume fraction of 1.0. Three and more floors are encouraged/advocated.

（7）国家级开发区 、省级开发区、一般工业集中区项目用地投资强度应分别达到 300 万元/亩、200 万元/亩、160 万元/亩，项目用地年均产值应分别达到 500 万元/亩、400 万元/亩、300 万元/亩，项目用地年均税收应分别达到 30 万元/亩、20 万元/亩、15 万元/亩。

The investment intensity should be RMB3 million/mu, RMB2 million/mu and RMB1.6 million/mu respectively for national development zone, provincial development zone and common industry concentrated area, with the annual output values RMB5 million/mu RMB4million/mu and RMB3 million/mu respectively and the annual taxation RMB0.3 million/mu, RMB0.2 million/mu and RMB1.5 million/mu.

（8）投资者应具有良好的资信。投资者需提交资质单位出具的资信证明，需融资的必须提交融资能力有效证明。The investor should have good credibility. The investor should submit the credibility certificate and valid certificate of the financing ability if needed.

（9）项目投资规模低于 3000 万元或单宗用地规模小于 10亩的工业建设项目，原则上不予单独供地。

In principle, the land is not separately ratified for the industrial project with the investment below RMB30 million or with the land demand below 10 mu.

2、达到上述准入条件要求并具备下列条件之一的工业项目，在同等条件下给予优先准入：

Those projects that reach all items above and one item below could get the priortiy to be ratified under the same situation:

（1）投资者系国内外行业 500 强企业，且项目符合国家《产业结构调整指导目录》或《外商投资产业指导目录》鼓励类要求的。

The investors belong to top 500 enterprises in the industry at home or abroad, as well as the fostering part of Catalogue for the Guidance of Industry Restructuring or Catalogue for the Guidance of Foreign Investment Industries.

（2）投资者系国家重点扶持的高新技术企业，或拥有关键技术自主研发取得知识产权的发明专利项目、传统产业整合提升项目。

The investors are high-tech enterprises to be given special aid by the nation or possess an intellectual property right with independent crucial technology in a certain invention project.

（3）符合国家有关规定的循环经济、清洁生产型项目。 The projects belong to the recycling economy and the clean production project classified by the nation.

（4）政府研究确定的重大项目。The major projects defined by the local government.