内蒙古自治区人民政府关于印发自治区加快服务业发展若干政策规定的通知

内蒙古自治区人民政府关于印发自治区加快服务业发展若干政策规定的通知

Notice on Issuance of Speed Up the Development of the Service Industry Policies and Regulations in Inner Mongolia Autonomous Region by the People’s Government of Inner Mongolia Autonomous Region

各盟行政公署、市人民政府，自治区各委、办、厅、局，各大企业、事业单位：

To: Civil Administration of the Cities, Municipal People's Government and the Committees, Offices, Departments, Bureaus, Major Enterprises and Institutions of Inner Mongolia Autonomous Region Concerned

现将《内蒙古自治区加快服务业发展若干政策规定》印发给你们，请结合实际，认真贯彻执行。

At present, Speed up the Development of the Service Industry Policy and Regulation in Inner Mongolia Autonomous Region has been available; please carry it out relating with the reality.

内蒙古自治区加快服务业发展若干政策规定

Speed Up the Development of the Service Industry Policy and Regulation in Inner Mongolia Autonomous Region

为进一步加大对服务业的支持力度，营造良好的发展环境，促进服务业发展提速、比重提高、结构提升，特作出如下规定：

The following regulations are made in order to further support the service industry and create a favorable environment for the development, as well as promote the service industry’s development speed, increase of the proportion and structural upgrading:

一、凡国家法律法规未明令禁入的服务业领域，全部向外资、民间资本开放，并实行内外资企业同等待遇。各类投资者可以采用独资、合资、合作、合伙等方式，从事服务业经营。

一、The areas of service industry that are not explicitly banned by Chinese laws and regulations would be open to all the foreign and private capital, and would be implemented the equal treatment between domestic and foreign-invested enterprises. All types of investors can adopt sole proprietorship, joint venture, cooperation, partnership, etc. in the service industry operations.

二、除国家和自治区法律法规有明确规定的专项审批项目外，各类服务业企业登记注册时，一律不得设置前置许可审批事项。

二、In addition to the approval of the specific projects which are defined clearly by Chinese and regional laws and regulations, different kinds of service industry enterprises are not allowed to set up the pre-licensing examination and approval.

三、组建服务业企业集团，母公司注册资本3000万元以上，拥有3个以上控股公司，合并注册资本5000万元以上，可予以办理集团登记。

三、The registration of Group can be processed under the following circumstances: Set up Enterprise Group of service industry, the parent company’s registered capital is more than 30 million yuan, own over 3 holding companies and the merger registered capital is over 50 million Yuan.

四、在国家政策允许的范围内，个体工商户增值税、营业税起征点执行国家规定的最高上限。

四、Within the scope of Chinese policies, the Value Added Tax (VAT) and Business Tax of individual business owners are carried out according to the maximum limit regulated by China.

五、对设在我区的鼓励类服务业企业(是指以《西部地区鼓励类产业目录》中规定的产业项目为主营业务，且其主营业务收入占企业收入总额70%以上的企业) 减按15%的税率征收企业所得税。在《西部地区鼓励类产业目录》公布前，企业符合《产业结构调整指导目录(2005年版)》、《产业结构调整指导目录(2011年版)》、《外商投资产业指导目录(2007年修订)》、《外商投资产业指导目录(2011年修订)》和《中西部地区优势产业目录(2008年修订)》范围的鼓励类服务业企业，经税务机关确认后，其企业所得税可按照15%税率缴纳。

五、The encouraging service industry enterprises set up in Inner Mongolia are allowed to pay at the rate of less 15% corporate income taxes. This measure refers to Encouraging Industries Directory in Western Region in which stipulates industrial projects as the main business, and its main business income accounts for 70% of total corporate income businesses. Before the issuance of Encouraging Industries Directory in Western Region, if the encouraging service industry enterprises comply with Industry Restructuring Guidance Catalog (2005 edition), Industrial Restructuring Guidance Catalog (2011 edition) , Catalog for the Guidance of Foreign-invested Industries (Amended in 2007), Catalog for the Guidance of Foreign-invested Industries (Amended in 2011) and Midwest Regional Dominant Industries Catalog (Amended in 2008), the corporate tax may be paid at the rate of 15% when tax authorities confirmed.

六、对符合国家产业政策的服务业项目，该企业范围内的荒山、林地、湖泊等尚未利用的土地，缴纳城镇土地使用税确有困难的，经批准可减征或免征城镇土地使用税。利用改造的废弃土地开发符合国家产业政策的服务业项目，从使用月份起免缴城镇土地使用税。改造的废弃土地，以土地管理机关出具的证明文件为依据确定;具体免税期限由自治区地税部门在税法规定的期限内确定。

六、To comply with the Chinese industrial policy in the service industry, it’s indeed difficult for enterprises to pay urban land use tax for barren hills, woodlands, lakes and other untapped lands. Thus, this urban land use tax can be reduced or exempted with an approval. To develop the service industry projects complying with Chinese industrial policy in use of transformed waste land, the urban land use tax will be exempted from then on. The transformation of the waste land is based on documents issued by the land management authorities; specific tax free period will be determined within the due period according to the tax law by the local tax department of Inner Mongolia Autonomous Region Government.

七、利用工业厂房、仓储用房、可利用的传统院落、传统商业街和历史文化保护街区等存量房产和土地资源，转型兴办现代物流、金融服务、商务服务、信息服务、研发设计、文化创意、旅游等新兴服务业，凡符合城市总体规划和历史文化街区保护规定的，原产权单位以划拨方式取得的土地使用权保持不变，5年内不对划拨土地的经营行为征收年地租。若发生出让行为，则依法补交土地出让金。

七、To take advantage of inventory property and land resources, such as industrial plant, storage room, traditional courtyard available, traditional commercial street and protected historical and cultural blocks, etc. has been transformed into the building of modern logistics, financial services, business services, information services, research and design, cultural creation, tourism, and other emerging services, which meet the overall urban planning and regulations of historical and cultural blocks protection. Accordingly, the land use rights obtained through allocation by the original property unit remain unchanged, and the behavior of managing allocated land will not be levied the annual rent of land within five years. In case of transfer, the land premium will be paid according to the law.

八、统筹使用自治区扶持服务业发展的各类资金，逐年增加自治区服务业发展引导资金规模，到2015年不低于2亿元。创新服务业政府投资方式，提高资金使用效益。

八、The coordination of the use of regional various funds will support the service industry development, and increase the autonomous regional service industry development funds which is not less than 200 million yuan until the year of 2015. The government investment style will be innovated in order to improve the efficiency of capital use.

九、从2013年开始，各盟市每年营业税比上年增收部分，自治区按照现行转移支付办法返还给盟市，由盟市统筹安排用于支持服务业发展。

九、From 2013, the more increase income of business taxes contributed by the cities than the previous year will be returned to these cities authorities in accordance with autonomous regional current transfer payment, which is coordinated to support the development of service industry.

十、对新引进的世界500强企业总部和地区总部以及全国100强企业总部，或者其研发中心、销售中心、采购中心、结算中心，由自治区服务业发展引导资金分别给予1000万元和500万元的一次性奖励;对自治区本土100强企业新建3万平方米以上用于研发、销售、采购、结算的总部大厦，建成运营后由自治区服务业发展引导资金给予500万元的一次性奖励。

十、Introduction of new world 500 top corporate headquarters and regional headquarters, as well as the Chinese 100 top headquarters, or R & D centers, sales centers, procurement centers and balance accounts centers, the autonomous regional service industry development funds will grant respectively 10 million yuan and 5 million yuan as one-time award; The headquarter building will be built with over 30,000 square meters for research and design, sales, procurement and balance accounts of the local 100 top companies in autonomous region. After the construction of the building and taking into operation, the service industry development funds of autonomous region will give a one-time award de 5 million yuan.

十一、对新获得国家驰名商标和自治区著名商标、中华老字号的服务业企业，由自治区服务业发展引导资金分别给予200万元和100万元的一次性奖励。对获得国家和自治区服务业标准化试点(示范)项目的企业，由自治区服务业发展引导资金分别给予100万元和50万元的一次性奖励。

十一、The service industry enterprises which own new Chinese well-known trademarks, autonomous regional famous trademarks and old Chinese trademarks, the autonomous service industry enterprises development funds will grant respectively two million yuan and one million yuan as one-time award. For the enterprises obtaining Chinese and regional service industry standardization pilot (demonstration) projects, autonomous regional service industry development funds will grant respectively one million yuan and 0.5 million yuan as one-time award.

十二、对工业企业分离后新设立的服务业企业，购置用于生产经营的固定资产，可按规定缩短折旧年限或加速折旧;对国家鼓励发展的服务业企业自有自用的房产和土地资源，缴纳房产税和城镇土地使用税确有困难的，按照税收管理权限，经批准可定期减征或免征房产税和城镇土地使用税。

十二、The industrial enterprises after the separation of service companies, the purchase for production of fixed assets can be required to reduce depreciable life or accelerated depreciation; The Chinese encouraging service industry enterprises with their own real estate and land resources have real difficulty in paying property tax and urban land use tax would be approved to reduce periodically or exempt the property tax and urban land use tax according to the tax administration authority.

十三、服务业企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础上，按照研究开发费用的50%加计扣除;形成无形资产的，按照无形资产成本的150%摊销。

十三、The expenses for service industry’s research and development of new technology, new products and new processes are not forming the intangible assets which are included in profit or loss. On the basis of factual deduction, these expenses will be deduced by 50% plus of research and development expenses; in case of forming the intangible assets, 150% of the intangible assets expenses will be amortized.

十四、经自治区认定的服务业集聚区，执行工业园区用地价格;缴纳城镇土地使用税确有困难的，经自治区地税部门批准可予以减免。

十四、The service industry areas identified by the autonomous region will be implemented the industrial park land prices; if it’s indeed difficult to pay urban land use tax, this tax can be reduced or exempted with an approval of autonomous regional local taxation department.

十五、对新引进和设立的银行、保险、证券、期货、信托等金融机构以及融资担保、融资租赁、消费信贷、第三方支付、典当、小额贷款等非金融机构，地方各级政府通过安排服务业发展专项资金予以支持。

十五、Introduction and establishment of new banks, insurance, securities, futures, trust and other financial institutions and non-financial institutions, such as financing guarantees, financial leasing, consumer credit, third-party payment, pawn, microfinance, etc., will be supported by the service industry development funds arranged by local governments.

十六、旅游企业组织旅游团到境外旅游，在境外改由其他旅游企业接团的，以全程旅游费减去付给该接团企业的旅游费用后的余额为营业额;旅游企业组织旅游团在境内旅游的，以收取的全部旅游费减去替旅游者支付给其他单位的房费、餐费、交通、门票或支付给其他接团旅游企业的旅游费后的余额为营业额;对区内外旅行社开展的旅游包机业务，地方各级政府通过安排服务业发展专项资金予以支持;对从事以农家乐、牧户游为主题的旅游项目，免收自治区批准的行政事业性收费。

十六、Tourism enterprises organize tourist groups to travel abroad and other travel companies get the groups overseas, the turnover will be the entire balance of the tour fee subtracted by overseas service cost; travel enterprises organize travels in the territory of China which receive all travel expenses paid minus for other costs paid by tourists in other units of housing, meals, transportation, tickets or other payments to balance travel expenses caused by getting the travel groups, will be the turnover; Tourism charter business arranged by outside the autonomous region will be supported by special funds of service industry development set up by local governments; the tourism projects themed with countryside joy and herdsman tour will be exempted the administrative fees with an approval of the autonomous region government.

十七、对获得国家3A级以上和国家标准化试点的自治区重点物流企业，争取列入国家试点物流企业名单，并享受相应的营业税优惠政策。

十七、3A-level-and-above and Chinese Standard Pilot key logistics enterprises in Inner Mongolia, seek to be included in China’s Pilot List and benefit the corresponding business tax preferential policies.

十八、自治区行政区域内，符合条件的跨区域经营的直营连锁企业，经审批可对总店和分店实行由总店向其所在地主管税务机关统一申报缴纳增值税。

十八、Within the autonomous administrative areas, cross-regional management of direct marketing chain will be approved to implement the policy that the headquarters can declare and pay VAT to the local tax authorities with the examination and approval of headquarters and branches.

十九、从事研发设计、知识产权、检验检测、科技成果转化、信息技术、数字内容、电子商务、生物技术等的高技术服务企业和主导或参与国际、国家、地方标准制修订的服务业企业，经认定享受高新技术企业所得税优惠政策。

十九、The high-tech service enterprises and leading or participating in international, national and local standards and revision of service industry enterprises engaged in R & D, intellectual property, inspection and testing, scientific and technological achievements, information technology, digital content, e-commerce, biotechnology and others, have been determined to benefit high-tech enterprise income tax preferential policies.

二十、经自治区民政部门认定，功能设施达到自治区级示范标准的社会力量新办养老机构、社区居家养老服务机构，由自治区财政按照每张床位(30平方米含公共设施)给予6000元的一次性补助，并给予每张床位每月300元的运营经费补贴。对教育部门批准社会力量新办的托儿所、幼儿园，对其自用的房产、土地，缴纳房产税和城镇土地使用税确有困难的，经批准可予免税。对新办从事物业服务及家庭保洁、卫生保健、养老扶助、病人看护、家务管理、婴幼儿看护等的家庭服务企业，3年内免征企业所得税地方分享部分。

二十、The pension institutions and community nursing service agencies newly established by social forces, whose functional facilities have reached to the autonomous regional demonstration level which is identified by the autonomous regional civil affairs department. The autonomous regional finance offers a one-time subsidy of 6,000 yuan per bed (30 square meters including public facilities) and gives every bed 300 yuan per month operational funding subsidy. The newly-established nurseries, kindergartens which have real difficulty in the payment of real tax and urban land use tax will be approved to be tax-free. Household service enterprises engaged in property services and household cleaning, health care, nursing assistance, patient care, housekeeping, infant care and others will be exempted from business income tax within three years.