Answer: The preferential corporate income tax policy in Hetao is that qualified enterprises registered and engaging in the encouraged industries in the designated closed area of the Shenzhen Park of Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone may enjoy a reduced corporate income tax rate of 15%.

(2) Mainly engaged in the encouraged industries listed in the Catalogue of Preferential Corporate Income Tax in the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone, and the main business income accounts for at least 60% of the total income.

Answer: Substantive operation means that the actual management organization of the enterprise is located in the designated closed area of the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone and exercises substantive and comprehensive management and control over the production and operation, personnel, accounting, property, and other aspects of the enterprise. If an enterprise is registered in the designated closed area of the Shenzhen Park only, while any of its production and operation, personnel, finance, or property etc. are not in the designated closed area of the Shenzhen Park, it will not be considered to have substantive operations in the designated closed area of the Shenzhen Park.

Where is the designated closed area of the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone?

Answer: The designated closed area of the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone refers to the area of the Futian Bonded Zone, starting from the Huanggang Port in the east, the Shenzhen River in the south, the Xinzhou River in the west, and Ronghua Road in the north.

Which industries can enjoy the preferential corporate income policy in Hetao?

Answer: The Catalogue of Preferential Corporate Income Tax in the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone covers the following industry sectors: (1) information science and technology; (2) materials science and technology; (3) life science and technology; (4) operation of scientific and technological service institutions.