A.The beneficiary of the financial support policy includes all the enterprises, registered, enrolled, manufacturing and marketing, financial settlement, ratepaying in Datong Economic and Technological Development Zone.
  B. The support capital is defrayed by Financial Dept. of the zone, mainly used in enterprise's technological alteration, technical renovation and complementarity of current capital.
  C. Cognizance on financial support capital
For the enterprises, legally running, paying tax on time according to the taxation law, safely producing and helping the zone to reach the yearly general goal, the Financial Bureau of the zone can offer corresponding capital support according to its performance on taxation.
  a) Emphasizing on high-new tech. enterprises.
  ①For the high-new tech. enterprises, passing appraisal by the Provincial-level or Ministerial-level tech. Dept., confirmed by the Sic. & Tech. Bureau of the zone, with running period above 10 years, from the production year on, 100% of local income tax in the first 3 years and 50% of its local income tax from the 4th to 6th year shall be exempted as a support.
  ②From the production year on, the 80% of local VAT in the 1st year, 50% of local VAT from the 2nd to 6th year and 30% of local company tax from the 1st to 5th year shall be exempted as a support.
  ③For those high-new tech. enterprises with investment of over 20 million Yuan, it enjoys all the support policy stipulated in the ① of a). From the production year on, 100% of local VAT in the 1st year, 50% of local VAT from the 2nd to 6th year and 35% of local company tax from the 1st to 5th year shall be exempted as a support.
  ④For the high-new tech. enterprises, with the net income below 300 thousand Yuan,
  on technology transfer or technology consultation, technology service, technology training in transferring the technology, all the local income tax in the 1st year will be free. For those ones with net income over 300 thousand, 70% of the local income tax
is free in the 1st year.
  b) Supportive policy on foreign-invested enterprise
  ①For the productive foreign-invested enterprises with running period above 10 years, from its production year on, all its local income tax in the first two years, 50% of local tax from the 3rd to 5th year shall be free as a support.
  ②For the foreign-invested enterprises, the 70% of local VAT in the 1st year, 40% of local VAT from the 2nd to 6th year and 30% local company tax from the 1st to 5th year shall be exempted as a support.
  ③For the foreign-invested enterprises with investment above 20 million Yuan, it enjoys all the policy stipulated in the ① of b), and 80% of local VAT in the 1st year, 40% of local VAT from the 2nd to 6th year and 35% of local company tax from the 1st to 5th year shall be exempted as a support.
  ④For the non-productive foreign-invested enterprises with running period above10 years, from its operational year on, 70% of its local income tax in the first year, and 50% of local income tax from the 2nd to 6th year, and 30% of the local company tax from the 1st to 5th year shall be free as a support.
  c) Supportive policy on non-high & new tech. enterprise
  ①For the enterprises complying with industry policy with the investment below 20 million Yuan and running period above 10 years, from the production year on, 70% of local income tax in the 1st year, 40% of local income tax from the 2nd to 6th year, 50% of local VAT in the 1st year, 25% of local VAT from the 2nd to 6th year, 20% of local company tax from the 1st to 5th year shall be exempted as a support.
  For the enterprises complying with industry policy with the investment over 20 million Yuan and running period above10 years, from the production year on ,100% of local income tax in the 1st year, 40% of local income tax from the 2nd to 6th year, 70% of local VAT in the 1st year, 30% of local VAT from the 2nd to 6th year, 25% of local company tax from the 1st to 5th year shall be exempted as a support.
  ②For the enterprises on high-tech. Development, technology service and technology trade, 30% of its local company tax in the first 5 years from the date of registration shall be exempted as a support.
  ③For the private enterprises, which accept the unemployed workers up to 50% of the whole staffs and workers, it shall enjoy the policy stipulated in ①,② of c), and from the operational days on, all the income tax in the first 4years shall be exempted as a support.
  ④For the enterprises, which carry out production using the waste water, waste steam, waste residue as raw materials from their factory or other factories, it shall enjoy the policy stipulated in ①,②,③ of c), from the operational day on, all the income tax in the first 5 years shall be exempted as a support.
  d) For the enterprise stated below, not enjoy the above-mentioned policy.
  ①Not complying with tax law with the action of tax dodging, tax evasion, tax contradicting.
  ②Not attending industrial and commercial annual qualification checkup or disqualified in checkup.
  ③Not presenting the accounting and statistic reports as stipulated
  ④Not accepting supervision and inspection by the financial and audit dept..
  ⑤Not executing the integrated planning of the zone, not getting the approval on construction by relevant dept. of the zone.
  ⑥Not executing the Labor Contract Law in employing the workers privately, and not undertaking the social insurance.
  ⑦The social comprehensive management is under the standard, production condition is unsafe.
  ⑧Under environment standard with heavy Pollution
  ⑨Running illegal business, not obeying the management of the Committee of the zone and its relevant function dept..
  D. Applying scope
  a) All the policy stipulated above is just for the enterprises registered and enrolled from Jan. 1st, 2002 (for those, who have been enjoying the supportive policy before the date, the old policy is still effective)
  b) For those enterprises, whose ownership have changed (but the main body in the industry have no change) due to merging or being merged, changing shareholders, reorganizing, renewing registration or altering the industrial and commercial enroll, they can't enjoy the policy
  E. For any enterprise enjoying the support policy, it shall present all the documents including bill of tax, financial report, technological development and introduction report to the Financial Bureau of the zone before the Jan 15 of next year. After auditing, if the Financial Bureau confirms that the company's performance complies with the support policy, and then the final decision shall be examed by the meeting of executive office of the zone, after that, the Financial Bureau of the zone shall allocate the financial support capital to the company.
  F. Establishing the system of capital declaration and auditing. The principal in charge the capital will takes the general responsibility on the auditing work, and the relevant clerks in various levels also must take the responsibility on the veracity, authenticity of relevant document as well as on the science, criterion of the auditing procedure, to ensure every kinds of capital declaring and auditing work equity and reasonable and quickly.
  G. Establish the delation , inspection and supervision system for capital declaration and auditing . All circles can supervise the capital using and delate the illegal action.
  H. Financial Bureau shall carry out periodic and aperiodic inspection on the capital flow and using, to ensue that the relevant policy is implemented exactly, and avoid the capital flowing in wrong direction, appropriating.