（1）国家重点扶持的高新技术企业，减按15%的税率征收企业所得税。

Enterprise income tax could be reduced to 15% for high-tech enterprises under the key support of the state.

（2）企业从事符合条件的环境保护、节能节水项目的所得（包括公共污水处理、公共垃圾处理、沼气综合开发利用、节能减排技术改造、海水淡化等），自项目取得第一笔生产经营收入所属纳税年度起，第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税；

The income, which is obtained from the projects of environmental protection and energy saving (including public waste water treatment, public solid waste treatment, comprehensive use of methane gas, technological reconstruction for energy saving, sea water desalination, etc.), will be completely exempted from 1st to 3rd year and half exempted from 4th to 6th year based on the year when the company starts the tax payment for its productive income.

（3）企业投资装备制造业、石油化工业、冶金业、汽车制造业、农产品加工业、电力业、采掘业、高新技术产业项目等可享受《中部地区扩大增值税抵扣范围暂行办法》中规定的优惠条款，对于企业购进固定资产、用于自制固定资产的购进货物或增值税应税劳务、租赁固定资产以及为固定资产所支付的运输费用等项目的进项税额，准予按规定抵扣。

合肥市优惠政策：Hefei Incentive Policies

（1）工业项目前期费用（可行性研究、环境评估）补贴：项目总投资在1000万元以上的，根据投资额大小，给予实际发生的前期费用的50%-100%进行补贴，最多不超过200万元。

Pre-project cost subsidy: Based on the total investment amount of a foreign industrial project which has to be over RMB 10 million, 50-100% of the actual pre-project cost (feasibility research and environment estimate report) will be paid by government, but not over RMB 2 million.

（2）固定资产投资补贴：新开工的、总投资在1000万元至1亿元的工业性固定资产投资项目，在项目建设期内，按申报期新增的固定资产实际投资额的5%给予一次性补助，补助范围为项目土地使用权、厂房、设备、辅助设施；企业购置循环经济综合利用的专用设备、专有技术，按实际完成投资额的10%给予补助。

Fixed assets investment subsidy: 5% of realized newly-added fixed asset investment will be paid in one-time by the government in the construction period, if the total investment of the new project is between RMB 10 million and RMB 100 million；the fixed assets refer to the right of land use, workshops, equipment and supporting facilities. 10% of the realized specific investment on equipment and technology will be paid by the government for the recycling economic comprehensive use.

（3）投资总额在5000万元以上的新建工业项目，5年内企业缴纳的所得税地方留成部分奖励给企业。

A new industrial project with the total invested capital above RMB 50 million shall receive a refund of the local share of the enterprise income tax in 5 years.

（4）2007年1月1日以后新开工的，投资总额在１亿元以上或经济带动力强、科技含量高的新建工业项目，以及跨国、跨省、跨市工业企业将总部、生产基地及研发中心入驻我市的项目，可采取“一企一议”、“一事一议”的办法，给予政策支持。^[1][1]

Starting projects after 1 January, 2007, the non-local investors is entitled to the additional incentive policies called “Enterprise by enterprise, case by case” if their total invested capital is above RMB 100 million, or if their project will improve the local economic development with high technology, or if they settle the headquarter, production basis and research centre of an international, national or provincial enterprise in Hefei.

（5）经认定为高新技术产品的，从认定之日起，该产品３年内上交的新增增值税地方留成部分按50％的比例奖励给企业，用于企业技术研发投入。

50% of the newly-added local value-added tax from the recognized Hi-tech products within 3 years will be refunded to the enterprises for further technology research and development.

（6）鼓励工业企业加快发展的优惠政策：企业销售收入大幅度增长的，引进配套企业或在本地培育配套企业的，新获得国家级、省级、市级荣誉称号的，新通过管理体系三合一标准认证的，主持制定行业、国家、国际标准并获得认可和实施的，新认定国家级、省级、市级技术中心、工程研究中心的，财政给予企业、企业管理团队和企业法定代表人予以奖励。

Industrial enterprise development encouragement: Industrial enterprise development encouragement will be given to the enterprise, the management team and the representative, as one of the followed conditions is achieved:

If an industrial enterprise’s annual turnover has big improvement;

If an industrial enterprise has newly-founded supporting enterprises in Hefei;

If an industrial enterprise newly gets national, provincial, or municipal rewards on the enterprise or its products;

If an industrial enterprise newly gets ISO9001, ISO14001 and OHSAS18001 certificates;

If an industrial enterprise makes industrial, national, or international standards and any of them has been accepted and operated;

If an industrial enterprise newly founds national, provincial, or municipal R & D center.

（7）免收工业投资项目37项行政事业性收费：其中包括开业注册登记费、房屋产权登记费、土地登记费、工程质量监督费等。

Administration fee incentives: the industrial projects are exempted from 37 Administration fees including Enterprise Registration Fee, Real Estate Property Right Registration Fee, Land Registration Fee, Construction Quality Supervision Fee, etc.