营业税改征增值税跨境应税服务增值税免税管理办法

营业税改征增值税跨境应税服务增值税免税管理办法 国家税务总局关于重新发布《营业税改征增值税跨境应税服务增值税免税管理办法(试行)》的公告 国家税务总局公告2014年第49号 经国务院批准，铁路运输、邮政业和电信业已经纳入营业税改征增值税试点。为了和完善跨境应税服务的税收管理，国家税务总局对《营业税改征增值税跨境应税服务增值税免税管理办法(试行)》进行了修订，现予以发布，自2014年10月1日起施行。(国家税务总局公告2013年第52号)同时废止。 特此公告。 国家税务总局 2014年8月27日 营业税改征增值税跨境应税服务增值税免税管理办法(试行) 第一条 境内的单位和个人(以下称纳estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 税人)提供跨境应税服务(以下称跨境服务)，适用本办法。 第二条 下列跨境服务免征增值税: (一)工程、矿产资源在境外的工程勘察勘探服务。 (二)会议展览地点在境外的会议展览服务。 为客户参加在境外举办的会议、展览而提供的组织安排服务，属于会议展览地点在境外的会议展览服务。 (三)存储地点在境外的仓储服务。 (四)标的物在境外使用的有形动产租赁服务。 (五)为出口货物提供的邮政业服务和收派服务。 1.为出口货物提供的邮政业服务，是指: (1)寄递函件、包裹等邮件出境; (2)向境外发行邮票; (3)出口邮册等邮品; (4)代办收件地在境外的速递物流类estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 业务。 2.为出口货物提供的收派服务，是指为出境的函件、包裹提供的收件、分拣、派送服务。 纳税人为出口货物提供收派服务，免税销售额为其向寄件人收取的全部价款和价外费用。 3.境外单位或者个人为出境的函件、包裹在境外提供邮政服务和收派服务，属于《营业税改征增值税试点实施办法》第十条规定的完全在境外消费的应税服务，不征收增值税。 (六)在境外提供的广播影视节目(作品)发行、播映服务。 在境外提供的广播影视节目(作品)发行服务，是指向境外单位或者个人发行广播影视节目(作品)、转让体育赛事等文体活动的报道权或者播映权，且该广播影视节目(作品)、体育赛事等文体活动在境外播映或者报道。 在境外提供的广播影视节目(作品)播映服务，是指在境外的影院、剧院、录像厅estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 及其他场所播映广播影视节目(作品)。 通过境内的电台、电视台、卫星通信、互联网、有线电视等无线或者有线装置向境外播映广播影视节目(作品)，不属于在境外提供的广播影视节目(作品)播映服务。 (七)以水路运输方式提供国际运输服务但未取得《国际船舶运输经营许可证》的;以公路运输方式提供国际运输服务但未取得《道路运输经营许可证》或者《国际汽车运输行车许可证》，或者《道路运输经营许可证》的经营范围未包括“国际运输”的;以航空运输方式提供国际运输服务但未取得《公共航空运输企业经营许可证》，或者其经营范围未包括“国际航空客货邮运输业务”的;以航空运输方式提供国际运输服务但未持有《通用航空经营许可证》，或者其经营范围未包括“公务飞行”的。 (八)以公路运输方式提供至香港、澳门的交通运输服务，但未取得《道路运输经营许可证》，或者未具有持《道路运输证》的直通港澳运输车辆的;以水路运输方式提供至台湾的交通运输服务，但未取得《台湾estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 海峡两岸间水路运输许可证》，或者未具有持《台湾海峡两岸间船舶营运证》的船舶的;以水路运输方式提供至香港、澳门的交通运输服务，但未具有获得港澳线路运营许可的船舶的;以航空运输方式提供往返香港、澳门、台湾的交通运输服务或者在香港、澳门、台湾提供交通运输服务，但未取得《公共航空运输企业经营许可证》，或者其经营范围未包括“国际、国内(含港澳)航空客货邮运输业务”的;以航空运输方式提供往返香港、澳门、台湾的交通运输服务或者在香港、澳门、台湾提供交通运输服务，但未持有《通用航空经营许可证》，或者其经营范围未包括“公务飞行”的。 (九)适用简易计税，或声明放弃适用零税率选择免税的下列应税服务: 1.国际运输服务; 2.往返香港、澳门、台湾的交通运输服务以及在香港、澳门、台湾提供的交通运输服务; 3.航天运输服务; 4.向境外单位提供的研发服务和设计服estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 务，对境内不动产提供的设计服务除外。 (十)向境外单位提供的下列应税服务: 1.电信业服务、技术转让服务、技术咨询服务、合同能源管理服务、软件服务、电路设计及测试服务、信息系统服务、业务流程管理服务、商标著作权转让服务、知识产权服务、物流辅助服务(仓储服务、收派服务除外)、认证服务、鉴证服务、咨询服务、广播影视节目(作品)制作服务、程租服务。 纳税人向境外单位或者个人提供国际语音通话服务、国际短信服务、国际彩信服务，通过境外电信单位结算费用的，服务接受方为境外电信单位，属于向境外单位提供的电信业服务。 境外单位从事国际运输和港澳台运输业务经停我国机场、码头、车站、领空、内河、海域时，纳税人向其提供的航空地面服务、港口码头服务、货运客运站场服务、打捞救助服务、装卸搬运服务，属于向境外单位提供的物流辅助服务。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 合同标的物在境内的合同能源管理服务，对境内不动产提供的鉴证咨询服务，以及提供服务时货物实体在境内的鉴证咨询服务，不属于本款规定的向境外单位提供的应税服务。 2.广告投放地在境外的广告服务。 广告投放地在境外的广告服务，是指为在境外发布的广告所提供的广告服务。 第三条 纳税人向国内海关特殊监管区域内的单位或者个人提供的应税服务，不属于跨境服务，应照章征收增值税。 第四条 纳税人提供本办法第二条所列跨境服务，除第(五)项外，必须与服务接受方签订跨境服务书面合同。否则，不予免征增值税。 纳税人向外国航空运输企业提供空中飞行管理服务，以中国民用航空局下发的航班计划或者中国民用航空局清算中心临时来华飞行，为跨境服务书面合同。 纳税人向外国航空运输企业提供物流辅助服务(除空中飞行管理服务外)，与经中国民用航空局批准设立的外国航空运输estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 企业常驻代表机构签订的书面合同，属于与服务接受方签订跨境服务书面合同。外国航空运输企业临时来华飞行，未签订跨境服务书面合同的，以中国民用航空局清算中心临时来华飞行记录为跨境服务书面合同。 第五条 纳税人向境外单位有偿提供跨境服务，该服务的全部收入应从境外取得，否则，不予免征增值税。 下列情形视同从境外取得收入: (一)纳税人向外国航空运输企业提供物流辅助服务，从中国民用航空局清算中心、中国航空结算有限责任公司或者经中国民用航空局批准设立的外国航空运输企业常驻代表机构取得的收入。 (二)纳税人向境外关联单位提供跨境服务，从境内第三方结算公司取得的收入。上述所称第三方结算公司，是指承担跨国企业集团内部成员单位资金集中运营管理职能的资金结算公司，包括财务公司、资金池、资金结算中心等。 (三)国家税务总局规定的其他情形。 第六条 纳税人提供跨境服务免征增值estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 税的，应单独核算跨境服务的销售额，准确计算不得抵扣的进项税额，其免税收入不得开具增值税专用发票。 中国邮政速递物流股份有限公司及其分支机构为出口货物提供收派服务，按照下列公式计算不得抵扣的进项税额: 不得抵扣的进项税额,当期无法划分的全部进项税额×(当期简易计税方法计税项目销售额+非增值税应税劳务营业额+免征增值税项目销售额-为出口货物提供收派服务支付给境外合作方的费用)?(当期全部销售额+当期全部营业额) 第七条 纳税人提供免征增值税跨境服务的，应到主管税务机关办理跨境服务免税备案手续，同时提交以下资料: (一)《跨境应税服务免税备案表》(见附件); (二)跨境原件及复印件; (三)提供本办法第二条第(一)项至第(四)项、第(六)项、以及第(十)项第2目跨境服务，应提交服务地点在境外的证明材料原件及复印件; estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. (四)提供本办法第二条规定的国际或者港澳台运输服务，应提交实际发生相关业务的证明材料; (五)向境外单位提供跨境服务，应提交服务接受方机构所在地在境外的证明材料; (六)各省、自治区、直辖市和计划单列市国家税务局要求的其他资料。 跨境服务合同原件为外文的，应提供中文翻译件并由法定代表人(负责人)签字或者单位盖章。 境外资料无法提供原件的，可只提供复印件，注明“复印件与原件一致”字样，并由法定代表人(负责人)签字或者单位盖章;境外资料原件为外文的，应提供中文翻译件并由法定代表人(负责人)签字或者单位盖章。 主管税务机关对提交的境外证明材料有疑义的，可以要求纳税人提供境外公证部门出具的证明材料。 第八条 纳税人办理跨境服务免税备案手续时，主管税务机关应当根据以下情况分estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 别做出处理: (一)报送的材料不符合规定的，应当及时告知纳税人补正。 (二)报送的材料齐全、符合规定形式的，或者纳税人按照税务机关的要求补正报送全部材料的，应当受理纳税人的备案，将有关资料原件退还纳税人。 (三)报送的材料或者按照税务机关的要求补正报送的材料不符合本办法第七条规定的，应当对纳税人的本次跨境服务免税备案不予受理，并将所有报送材料退还纳税人。 第九条 原签订的跨境服务合同发生变更或者跨境服务的有关情况发生变化，变化后仍属于本办法第二条规定的免税跨境服务范围的，纳税人应向主管税务机关重新办理跨境服务免税备案手续。 第十条 纳税人应当完整保存本办法第七条要求的各项资料。 第十一条 纳税人提供的与香港、澳门、台湾有关的应税服务，除本办法另有规定外，参照本办法执行。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 第十二条 税务机关应高度重视跨境服务增值税管理工作，针对纳税人的备案资料，采取案头、日常检查、重点稽查等方式，加强对纳税人业务真实性的核实，发现问题的，按照现行有关规定处理。 第十三条 本办法自2014年10月1日起施行。此前，纳税人提供符合本办法第二条规定的跨境服务，已进行免税申报的，按照本办法规定补办备案手续;未进行免税申报的，按照本办法规定办理跨境服务备案手续后，可以申请退税或者抵减以后的应纳税额;已开具增值税专用发票的，应将全部联次追回后方可办理跨境服务免税备案手续。此前，纳税人提供的跨境服务不符合本办法第二条规定的，应照章征收增值税。国家税务总局2013年9月13日发布的《营业税改征增值税跨境应税服务增值税免税管理办法(试行)》(国家税务总局公告2013年第52号)同时废止。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 政策解读 国家税务总局关于重新发布《营业税改征增值税跨境应税服务增值税免税管理办法(试行)》的解读 一、重新发布《营业税改征增值税跨境应税服务增值税免税管理办法(试行)》(以下简称“《办法》”)的背景是什么, 《财政部国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》(财税[2013]37号)出台后，为进一步细化政策、规范管理，国家税务总局制定并发布了《营业税改征增值税跨境应税服务增值税免税管理办法(试行)》(以下简称《办法》)。《办法》的发布实施在规范免税流程，明确免税依据，明晰税企责任，保证免税政策落实等方面发挥了重要作用。 目前，铁路运输、邮政业和电信业已纳入营业税改征增值税试点范围，免税跨境服estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 务的范围也相应扩大;部分地区税务机关和先期试点行业对《办法》的个别条款提出了一些调整意见和完善建议。为适应政策调整变化，使《办法》的规定更符合纳税人经营实际，我们在深入调研和充分征求意见的基础上，对《办法》的部分内容作了补充和完善并重新发布，自2014年9曰1日起执行，原《办法》相应废止。 二、与原《办法》相比，新发布的《办法》主要做了哪些方面的补充和调整, 与原《办法》相比，新发布的《办法》主要做了以下几个方面的补充和调整: 一是结合“营改增”试点行业推进情况，在免税跨境服务类别中补充了邮政业服务、收派服务和电信业服务，并明确了上述服务类型的具体内涵和执行口径。 二是结合纳税人经营状况和管理要求，对“向境外单位提供电信业服务”的情形进行了明确，对“向境外单位提供电信业服务”的情形进行了明确，对“跨境服务书面合同”的类型作了补充，并明确了若干“视同从境外取得收入”的情形。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 三是明确了纳税人提供的与香港、澳 门、台湾有关的应税服务，同样视其为“跨 境应税服务”，除另有规定外，参照本办法 有关规定享受免税政策。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction.