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山西省不久前出台了《关于进一步改善投资环境的实施意见》,为外商投资制定了更加优惠的政策,其中包括:对国家和省鼓励类的外商投资企业,在现行税收优惠政策期满后3年内,按减15％的税率征收企业所得税;外商用高新技术改造传统产业,享受国企改革优惠政策;以出让方式取得土地使用权的外资企业不再交纳场地使用费;放宽外商投资领域和外商持股比例限制,允许外商采用BOT、兼并收购、产权置换、托管、租赁等方式参与本省国企的资产重组与技术改造。另外,对外资企业境内融资、上市、减免税等方面也制定了优惠政策。
Recently, Shanxi Province promulgated the Opinions on Further Improving the Investment Environment and formulated more favorable policies for foreign investment. These include: For foreign-invested enterprises encouraged by the state and provincial governments, after the current tax incentives expire, 3 During the year, corporate income tax will be levied at a rate of 15%; foreign high-tech industries will be rebuilt to enjoy the preferential policies for the reform of state-owned enterprises; foreign-funded enterprises that obtain land-use rights by way of assignment will no longer pay for the use of venues; and the relaxation of foreign investment and foreign investment Share ratio restrictions, allowing foreign investors to adopt BOT, mergers and acquisitions, property replacement, custody, leasing, etc. to participate in the restructuring of state-owned assets and technological transformation of the province. In addition, foreign-funded enterprises in the domestic financing, listing, tax relief and other aspects have also formulated preferential policies.