In accordance with the spirit of the “Several Opinions of the CPC Henan Provincial Committee and the Henan Provincial People’s Government on Accelerating the Development of a Strong Province in Modern Logistics” (Yu Fa [2022] No. 15) and the “Notice of the Henan Provincial People’s Government on Issuing Several Policies to Support the Development of a Strong Province in Modern Logistics” (Yu Zheng [2022] No. 27), and following deliberation and approval at the fourth meeting of the Municipal Party Committee’s Finance and Economy Committee, these measures are hereby formulated.

I. Overall Objectives

The logistics industry connects production with consumption. With the continuous development of the economy, it has become a foundational, strategic, and pioneering industry underpinning the development of the national economy. To accelerate the construction of a modern sub-provincial center city, fully leverage the role of logistics in driving economic growth, and capitalize on Nanyang’s geographical advantage as a national comprehensive transportation hub, we will build a national logistics hub focused on commerce and trade services and establish a modern logistics center for the Henan-Hubei-Shaanxi region.By 2023, the city’s freight volume will reach 300 million tons, freight turnover will reach 78 billion ton-kilometers, total social logistics costs will reach 63.5 billion yuan, and the ratio of logistics costs to GDP will be reduced to below 13%. By 2025, the city’s freight volume will reach 400 million tons, freight turnover will reach 105 billion ton-kilometers, total social logistics costs will reach 75.5 billion yuan, and the ratio of logistics costs to GDP will be reduced to below 12.6%.By the end of the 14th Five-Year Plan period, the number of national Class A logistics enterprises will reach 30; 1 to 2 Class 5A enterprises will be attracted to settle in Nanyang, and 1 to 2 Class 5A logistics enterprises will be prioritized for cultivation; efforts will be made to establish 1 to 2 national-level logistics demonstration parks.

II. Development Plan

In accordance with the "Implementation Opinions of the Nanyang Municipal People’s Government on Accelerating the Development of the Logistics Industry" (Wan Zheng [2022] No. 3), the spatial layout of the city’s logistics industry will follow the "1+3+N" model (i.e., "one center, three zones, and multiple nodes") to build a modern logistics operation system comprising "hubs, networks, and systems.""1" refers to the construction of the Nanyang Comprehensive Logistics Distribution Center; "3" refers to the construction of three specialized logistics zones: the Nanyang Wolong Modern Logistics Zone, the Nanyang Modern Cold Chain Logistics Zone, and the Nanyang High-Speed Rail Commerce and Logistics Zone; "N" refers to the planning and construction of distinctive logistics nodes in each county (city, district) based on their economic and social development characteristics and needs.

III. Key Development Directions

1. Develop Supply Chain Logistics. Intensify efforts to attract supply chain-related investments, introduce supply chain management firms and third-party logistics providers, effectively integrate logistics resources, and form a supply chain service system that integrates centralized procurement, warehousing, processing, and distribution. Support large distribution enterprises in transitioning toward becoming integrated supply chain service providers through cross-industry collaboration. Promote the deep integration of logistics with competitive manufacturing sectors, and encourage logistics enterprises to expand and enhance their comprehensive service capabilities—including procurement, inbound logistics, delivery, recycling, and packaging—to provide integrated supply chain logistics solutions.Support large industrial enterprises in developing internal supply chains, implementing the separation of core and auxiliary operations, and transitioning into independent modern supply chain enterprises. For logistics enterprises newly established by industrial enterprises after spinning off their logistics operations—provided they have independent legal status—a reward equal to 50% of the local government’s share of their fiscal contributions will be granted for three years starting from the date of the spin-off. Such spun-off logistics enterprises are permitted to utilize the original industrial land for logistics projects.For enterprises within the city that engage in logistics cooperation (excluding non-core logistics activities such as logistics real estate development) with annual expenses reaching 5 million yuan or more (as evidenced by tax invoices issued by logistics companies), a subsidy of a certain percentage will be provided for the amount exceeding this threshold, with a maximum of 300,000 yuan. (Responsible Units: Municipal Transportation Bureau, Bureau of Industry and Information Technology)

2. Develop cold chain logistics. Plan and construct cold chain infrastructure from a high starting point. For cold chain logistics projects listed as provincial or municipal major projects or key demonstration projects for digital agriculture and rural development, as well as construction projects within eligible national or regional logistics hubs and provincial-level or higher backbone cold chain logistics bases, counties, districts, and cities may prioritize the allocation of government special bond funds to ensure funding.Increase support for the construction of “first-mile” and “last-mile” logistics facilities. Provide financial subsidies for construction and renovation projects of agricultural product origin cold storage and preservation facilities, public-benefit agricultural product wholesale markets, distribution centers, cold storage facilities, and origin warehouses that have passed acceptance inspections.For new cold chain logistics projects with an investment of 300 million yuan or more, or renovation and expansion projects with an investment of 100 million yuan or more (excluding government contributions and incentive subsidies), 80% of the incremental local revenue share from their fiscal contributions shall be allocated to the managing units (counties, cities, and districts) within three years of completion, to be used in a coordinated manner to support the development of cold chain logistics.For new construction projects involving refrigeration facilities such as fresh-keeping warehouses, variable-temperature warehouses, controlled-atmosphere warehouses, and automated multi-tier cold storage facilities with a capacity of 5,000 cubic meters or more, as well as infrastructure projects such as origin pre-cooling, distribution (low-temperature processing), and warehousing facilities with a capacity of 2,000 cubic meters or more, regional cold chain logistics hubs, and low-temperature processing and distribution warehouses in sales areas,land quotas shall be allocated on a priority basis. The local county, municipal, or district governments and administrative committees shall provide subsidies of up to 20% of the investment amount, with a maximum of 1 million yuan (the approved investment amount excludes land costs, construction costs for office and living facilities, rental fees, software costs, etc.).For projects aimed at addressing shortcomings in logistics public infrastructure—such as high-standard third-party warehousing, smart warehousing, and bonded warehousing—with a total investment exceeding 50 million yuan within national or regional logistics hubs and provincial-level or higher backbone cold chain logistics bases, subsidies shall be provided at a rate not exceeding 30% of the total investment, with a maximum of 5 million yuan. (Responsible Units: Municipal Development and Reform Commission, Agriculture and Rural Affairs Bureau, Commerce Bureau, Finance Bureau; governments [administrative committees] of all counties [cities, districts])

3. Develop Multimodal Transport. Encourage key transport enterprises to transition into multimodal transport operators and comprehensive logistics service providers. Increase investment in the construction of road-rail transfer terminals and “no-ground-handling” loading and unloading facilities. Accelerate the construction of the Nanyang Grade II Railway Logistics Base, the International Land Port, and the Wolong Modern Logistics Industrial Park projects to establish a number of multimodal transport bases.Deeply advance the multimodal transport demonstration project at the Neixiang Muyuan Smart Logistics Park; promote the application of standardized transport units such as containers and box semi-trailers, as well as freight vehicles; vigorously develop “single-bill” multimodal transport services to achieve integrated multimodal operations. Encourage and support enterprises such as Tongbai Anpeng Railway Freight Co., Ltd. to actively establish national and provincial-level multimodal transport demonstration projects, thereby leading and driving the development of the multimodal transport sector.Actively support the development of online freight platform enterprises such as Muyuan, Wanyun Big Data, and Xixia Yikayun; promote the construction of online freight platforms; accelerate innovation in transportation organization models; and foster the growth of various types of multimodal transport operators. Accelerate the resumption of navigation on the Tangbai River and the relocation of Nanyang Airport. By 2025, strive to establish two multimodal logistics parks and launch three multimodal transport demonstration routes.(Responsible Units: Municipal Transportation Bureau, Investment Promotion Bureau, Bureau of Natural Resources and Planning, Development and Reform Commission)

4. Foster Third-Party and Fourth-Party Logistics. Focusing on building specialized brands for logistics enterprises, target niche sectors such as express delivery, smart logistics, cold-chain logistics, and emergency logistics, and encourage the development of specialized and large-scale third-party and fourth-party logistics.Encourage the cultivation of a group of leading local enterprises through mergers and reorganizations, as well as cooperative alliances. Target well-known domestic and international logistics enterprises, accelerate liaison and negotiation efforts, and attract a group of “pioneering” professional logistics benchmark enterprises. (Responsible Units: Municipal Transportation Bureau, Investment Promotion Bureau, Development and Reform Commission)

5. Refine green logistics. For logistics entities that purchase new energy transport vehicles (including box-type temperature-controlled piglet transport vehicles) and register them in the city, if the annual mileage within the electronic fence reaches 15,000 kilometers and the vehicles meet national new energy standards, a subsidy of 10,000 yuan will be provided for vehicles with a settlement price of 200,000 yuan or more, and 5,000 yuan for those below 200,000 yuan.Accelerate the phase-out of fuel-powered urban delivery vehicles; new energy logistics vehicles will receive priority in approval and registration and will be exempt from traffic restrictions. Focusing on delivery networks, deploy and construct new energy charging stations and refueling stations in large logistics parks, wholesale markets, express delivery transfer centers, and central towns.Subsidies will be provided for the construction of new specialized new energy charging infrastructure (including low-power DC charging stations) within specialized markets, warehouses, logistics facilities, and e-commerce parks. Specifically, new DC charging stations built in central urban areas and outside central urban areas will receive one-time construction subsidies of 150 yuan/kW and 200 yuan/kW, respectively.New AC charging stations and low-power DC charging stations constructed within the city will receive a one-time construction subsidy of 25 yuan per kilowatt. Subsidies will be provided for battery-swapping stations that have been in operation for at least six months. For medium- and heavy-duty truck battery-swapping stations, a one-time construction subsidy of 400 yuan per kilowatt will be granted based on the rated charging power of the charging modules in the swapping equipment, with a maximum subsidy of 400,000 yuan per station and 3 million yuan per enterprise.For new energy truck charging stations with a total installed capacity of 600 kW or more, or clusters of public charging piles (20 or more charging piles) built in logistics parks, a subsidy of 30% of the total investment in major equipment will be provided. Support will be provided for logistics parks and trading markets to build “rooftop photovoltaic power stations” to establish self-sufficient energy systems for logistics.For distributed photovoltaic power generation projects constructed by logistics parks on eligible factory rooftops, parking lots, and other sites, a rolling filing system will be implemented, with the power grid accepting applications promptly and connecting them to the grid under the “self-generation for self-consumption, surplus power fed into the grid” model. Logistics enterprises and parks within the hydrogen fuel cell vehicle demonstration city clusters that purchase or replace hydrogen fuel cell vehicles will be eligible for relevant purchase and operation subsidies in accordance with regulations. Logistics enterprises are encouraged to adopt energy-saving technologies and equipment to promote the greening and reduction of cargo packaging and logistics equipment.Support innovative models such as green transportation, green warehousing, green packaging, and reverse logistics to reduce energy consumption and pollutant emissions in logistics. Fully implement national standards for green packaging in express delivery, promote reusable packaging, and reduce excessive and secondary packaging. Enterprises undergoing green upgrades and renovations will receive a reward equivalent to 10% of the total annual investment for the current project, with a maximum funding support of 700,000 yuan. (Responsible Units: Municipal Transportation Bureau, Development and Reform Commission, Public Security Bureau, Finance Bureau)

6. Strengthen Smart Logistics. Accelerate the construction of digital and intelligent logistics infrastructure; encourage logistics enterprises to adopt digital technologies such as blockchain and the Internet of Things (IoT) to improve the smart logistics system. Support the development of smart logistics supply chain platforms; for platforms promoted and used at the municipal level or above, upon acceptance by the competent industry authority and confirmation of satisfactory operation, a one-time reward of up to 30% of the platform’s total actual investment—not exceeding 1 million yuan—will be granted.For supply chain platform enterprises and online freight platform enterprises recognized by the competent authorities, if their annual tax payments reach 10 million yuan, 50 million yuan, or 100 million yuan within three years of establishing operations in our city, they will be granted rewards equivalent to 30%, 50%, and 80%, respectively, of the incremental portion of local fiscal revenue retained from their tax contributions.For logistics public information service platforms that meet the overall design requirements for big data platforms and have been inspected and approved by the competent industry authorities, a one-time reward of up to 30% of the total platform investment, not exceeding 1 million yuan, shall be granted.We encourage the development of smart parks, smart enterprises, smart warehouses, and logistics parks with multimodal transport capabilities. New construction or upgrading projects will be prioritized for inclusion in the city’s key logistics projects and receive support. We will promote the smart transformation of warehousing bases such as the Lihe Logistics Park and the Wanmei Logistics Park, and actively seek to have them included in the provincial pilot program for smart logistics park construction. (Responsible Units: Municipal Transportation Bureau, Development and Reform Commission, Finance Bureau, Industry and Information Technology Bureau)

7. Expand Air Logistics. Seize the opportunity presented by the airport relocation to strengthen cooperation with major cargo airlines such as China Post, SF Airlines, YTO Airlines, and China Cargo Airlines. Build a cargo route network centered on Nanyang Airport, coordinate the planning of the aerotropolis, and establish air express distribution centers and air cold-chain logistics centers.Through policy support and subsidies, guide domestic and international all-cargo airlines to increase all-cargo flights to Nanyang, actively expand new air service destinations, promote the clustering of air cargo service agencies, and cultivate a group of leading enterprises with service networks covering the country and even the globe.Strengthen cooperation with the Henan Airport Group to vigorously attract projects such as the headquarters of base airlines, representative offices of foreign airlines, and regional headquarters, settlement centers, distribution centers, and procurement centers of aviation logistics enterprises. Deepen strategic cooperation with domestic and international air transport companies and freight forwarding firms to establish an air cargo transshipment center in Nanyang.Encourage local aviation logistics enterprises to grow and strengthen their operations, broaden air cargo channels, cultivate and develop the cargo market, support freight forwarders in conducting international and domestic “air-to-air transfer” operations, foster new growth points for air cargo, and enhance the international competitiveness of logistics enterprises.Promote Nanyang Airport’s capacity to handle cargo overflow from Xinzheng Airport, improve the air cargo collection and distribution system, foster the aggregation of air cargo logistics resources, actively expand new international and domestic all-cargo flight routes, promote the coordinated development of airport logistics with express logistics and cold-chain logistics, and enhance the air logistics industrial chain. (Responsible Units: Municipal Transportation Bureau, Development and Reform Commission, Bureau of Natural Resources and Planning)

8. Develop inland waterway shipping logistics.Leverage the connecting and radiating role of inland waterway transport. Relying on the Tang-Bai River navigation restoration project and the construction of inland ports such as Tanghe Port and Nanyang Port, strengthen cooperation with ports like Ningbo Port and Tianjin Port. Organize and operate rail-sea intermodal freight trains to open up Nanyang’s international maritime channels through “borrowing ports to access the sea,” thereby enabling Nanyang’s logistics to reach both rivers and the sea and forming a “golden waterway” that spans north to south and connects to both rivers and the sea.Vigorously develop inland waterway shipping and logistics, accelerate the construction of smart ports, improve the cargo collection and distribution system, strengthen shipping services, advance the development of shipping centers at Baihe Port and Tanghe Port, and accelerate the growth of mid-to-high-end shipping service industries such as shipping finance and e-commerce services.Accelerate the upgrading and renovation of the main navigation channels of the Bai River and Tang River, as well as the construction of branch channels; improve supporting inland waterway logistics functions; and establish an integrated logistics hub system for provincial canals. By 2025, strive to extend the total length of navigable inland waterways to 66 kilometers. (Responsible Units: Municipal Transportation Bureau, Development and Reform Commission, Bureau of Natural Resources and Planning)

9. Develop bulk logistics. Fully leverage the advantages of integrated transportation modes—including road, rail, port, and waterway—and the clustering of strategic emerging industries. Focusing on bulk commodity container transport and the transshipment and distribution of bulk materials, promote the shift from road to rail and from road to water transport, thereby increasing the share of rail and waterway transport in long-distance bulk cargo transportation.Expand multimodal transport corridors for bulk commodities such as energy and minerals; increase the number of freight train services, point-to-point freight trains, and demonstration trains with full loads in both directions; and develop container transport. Encourage railway transport enterprises to broaden their service functions into procurement, production, sales, and recycling sectors; sign volume-price mutual guarantee agreements; and achieve economies of scale in bulk commodity rail transport.Focusing on production-input bulk commodities such as building materials, coal, and grain, and leveraging existing logistics resources, we will construct or renovate and expand smart logistics parks, strengthen the construction of collection and distribution facilities, and upgrade information platforms to foster the development of a group of bulk commodity logistics bases that integrate and synergize multiple functions, including storage, maintenance, transshipment, and distribution. (Responsible Units: Municipal Transportation Bureau, Development and Reform Commission, Bureau of Natural Resources and Planning)

IV. Strengthen Fiscal and Financial Support

10. Establish a special fund for logistics industry development. The municipal government plans to allocate 50 million yuan in the first year, which will be incorporated into budgetary management; subsequent annual increases shall not be less than the annual growth rate of the national economy.The scope of support includes promoting the standardization, intelligentization, and green development of the logistics industry, as well as supporting logistics enterprises in expanding their scale, strengthening their capabilities, clustering for development, and striving for excellence. Specific support criteria shall be determined and implemented by the Municipal Bureau of Commerce in conjunction with the Municipal Finance Bureau in accordance with the “Implementation Opinions of the Nanyang Municipal People’s Government on Accelerating the Development of the Logistics Industry” (Wan Zheng [2022] No. 3). (Responsible Units: Municipal Finance Bureau, Bureau of Commerce, Taxation Bureau, Postal Administration)

11. Strengthen investment and financing efforts and promote institutional innovation. Leverage the role of municipal state-owned functional companies to implement capital investment attraction models such as “finance + logistics.” In accordance with the “One Center, Three Zones” plan, undertake heavy-asset investments to construct standardized factory buildings and warehousing facilities, thereby facilitating light-asset operations for enterprises and reducing operational costs.The finance department shall, based on applications submitted by relevant municipal departments (units) and counties (cities) and districts for special bonds for warehousing and logistics facilities, meticulously plan and package projects and actively seek special bond allocations from higher-level authorities.Financial departments should increase credit support for logistics enterprises, encourage banking institutions to actively engage with project developers of logistics park construction, and strengthen project pipeline development and capital matching. They should utilize financing models and financial products such as construction loans, asset acquisition enhancement loans, and “retire two, upgrade two” project loans to meet financing needs. They should urge all banking institutions to prioritize inclusive small and micro enterprise loans toward transportation enterprises and individual business operators, lower interest rates, and proactively follow up to effectively meet financing needs.Guide commercial banks and other financial institutions to continue optimizing approval processes, lowering actual loan interest rates, and appropriately reducing fees for transportation enterprises bearing heavy responsibilities in epidemic prevention and control and emergency transport tasks, in accordance with market-oriented principles. State-owned banks, commercial banks, joint-stock banks, and other banking and financial institutions shall use the 2021 funding allocated to support logistics enterprises as a baseline, with the annual support ratio reaching or exceeding 5% of the previous year’s total in subsequent years. Prioritize the inclusion of eligible logistics enterprises in the list of key prospective listed companies for cultivation.Support eligible logistics enterprises in issuing various debt financing instruments to expand market-based financing channels. Encourage commercial banks to innovate financing products tailored to the financing characteristics of logistics enterprises, develop new financing services such as accounts receivable pledges and warehouse receipt pledges, and provide comprehensive financial services. Encourage private capital to establish logistics industry investment funds and fully leverage government investment funds to support the development of logistics enterprises. (Responsible Units: Municipal Financial Work Bureau, Finance Bureau, Nanyang Banking and Insurance Regulatory Sub-bureau, Municipal State-owned Functional Companies)

V. Strengthening Land Support

12. Clarify the scope of logistics land use. Based on the results of the “Three Zones and Three Lines” demarcation and the Municipal Territorial Space Master Plan, define the scope of the “One Center, Three Zones” framework. Land for logistics projects shall be treated as Class II industrial land. Logistics projects attracted to the four districts of the central urban area and Zhenping County must be located in the corresponding zones according to their logistics type.When formulating annual land supply plans, logistics land use shall be listed separately. For land use involving major matters, a case-by-case approach shall be adopted, ensuring priority, focused, and comprehensive support for land use in the “One Center, Three Zones” projects.Prioritize the allocation of key resources—including land, capital, environmental capacity, and energy consumption quotas—toward supporting national logistics hubs focused on commerce and services. Major construction projects such as national and regional logistics hubs, provincial-level or higher backbone cold-chain logistics bases, and agricultural product origin cold storage and preservation facilities shall be prioritized for inclusion in the provincial list of key construction projects. Land requirements shall be met through the “increase-stock linkage” method for calculating planning quotas; where such quotas are insufficient, efforts shall be made to secure provincial-level coordinated support.(Responsible Units: Municipal Bureau of Natural Resources and Planning, Public Resources Trading Center, Governments [Administrative Committees] of the four central urban districts, and Zhenping County Government)

13. Implement differentiated land supply policies. Based on the actual needs of different logistics projects, adopt flexible land concession policies to reduce the initial financial burden on logistics projects. Taking into account Nanyang’s actual conditions and referencing land prices for logistics projects in cities of the same administrative level, appropriately reduce the price of logistics land in our city. For projects with fixed-asset investments of 100 million yuan or more and annual tax revenue per mu reaching 90,000 yuan or more, the beneficiary fiscal authority shall award the project entity 10% of the net proceeds from the land concession.(Responsible Units: Municipal Bureau of Natural Resources and Planning, Public Resources Trading Center)

14. Consolidate and revitalize existing idle land resources. Develop support policies for utilizing old factory buildings, warehouses, and existing land resources of industrial enterprises to construct logistics facilities or provide logistics services. Encourage counties, districts, and cities to provide land to logistics enterprises through flexible lease terms, lease-to-own arrangements, combined lease and grant models, and long-term leases.For projects utilizing old factory buildings, warehouses, and existing land resources of industrial enterprises to construct logistics facilities or provide logistics services, land use rights may be processed through negotiated agreements upon approval, provided they comply with territorial spatial planning. If the supplementary arable land quotas required for logistics project construction cannot be met within the local area, priority shall be given to purchasing them on the provincial-level trading platform. Support counties, districts, and cities in adjusting the rational layout of logistics facilities and reserving development space in accordance with territorial spatial planning to ensure the relative stability of the scale, nature, and spatial location of logistics land use.(Responsible Units: Municipal Bureau of Natural Resources and Planning, Public Resources Trading Center)

VI. Implementation of Comprehensive Tax and Fee Support Policies

15. Value-Added Tax Support Policies. General taxpayers providing warehousing, loading/unloading, and delivery services may opt to use the simplified tax calculation method.Warehousing services sold by domestic entities and individuals where the storage location is outside China are exempt from VAT (except where the Ministry of Finance and the State Taxation Administration stipulate the application of a zero VAT rate); logistics support services (excluding warehousing and collection/delivery services) sold by domestic entities and individuals to overseas entities and consumed entirely overseas are exempt from VAT (except where the Ministry of Finance and the State Taxation Administration stipulate the application of a zero VAT rate).From January 1, 2022, to December 31, 2022, income earned by taxpayers from providing public transportation services is exempt from VAT, and branches of air and rail transportation enterprises are temporarily exempt from prepaying VAT. From May 1, 2022, to December 31, 2022, income earned by taxpayers from providing express delivery and collection services for essential daily necessities to residents is exempt from VAT.Starting from the April 2022 tax filing period, the policy of fully refunding incremental VAT carryover tax credits on a monthly basis will be extended to enterprises in the transportation, warehousing, and postal sectors, and the enterprises’ existing carryover tax credits will be refunded in a lump sum. (Responsible Unit: Municipal Tax Bureau)

16. Reduction of Other Supplementary Taxes. For VAT small-scale taxpayers, small and micro-profit enterprises, and individual businesses in the transportation and warehousing sectors, the following taxes and surcharges shall be reduced by 50%: Urban Maintenance and Construction Tax, Property Tax, Urban Land Use Tax, Stamp Tax (excluding securities transaction stamp tax), Tax on the Occupation of Farmland, Education Surcharge, and Local Education Surcharge.From January 1, 2020, to December 31, 2022, for land used for bulk commodity warehousing facilities owned (including for self-use and rental) or leased by logistics enterprises, the Urban Land Use Tax shall be levied at 50% of the applicable tax rate based on the land grade. (Responsible Unit: Municipal Tax Bureau)

17. Income Tax Policies. For newly recognized high-tech enterprises in the logistics sector, such as those in logistics information technology and new equipment manufacturing, the corporate income tax rate shall be reduced to 15%. For small, medium, and micro logistics enterprises, equipment and tools with a unit value of 5 million yuan or more newly purchased between January 1, 2022, and December 31, 2022, may be voluntarily deducted from taxable income for corporate income tax purposes at a certain percentage of their unit value.For equipment and tools with a minimum depreciation period of 3 years as stipulated in the Implementation Regulations of the Enterprise Income Tax Law, 100% of the unit value may be deducted in full from taxable income in the same year; for those with minimum depreciation periods of 4, 5, or 10 years, 50% of the unit value may be deducted in full from taxable income in the same year, while the remaining 50% shall be depreciated and deducted from taxable income over the remaining years in accordance with regulations.Any loss resulting from insufficient deductions in the year an enterprise opts to apply the above policy may be carried forward and offset against taxable income in the following five tax years. Enterprises eligible for other policies extending the carry-forward period for losses may follow current regulations. For logistics public infrastructure projects that meet the criteria specified in the "Catalog of Corporate Income Tax Preferences for Public Infrastructure Projects," corporate income tax shall be exempted for the first three years starting from the tax year in which the project generates its first operating revenue, and the tax shall be levied at half the standard rate for the fourth through sixth years.(Responsible Unit: Municipal Tax Bureau)

VII. Strengthening Investment Promotion and Business Incubation

18. Strengthen Investment Promotion. Focus on attracting and cultivating leading logistics enterprises. In accordance with the “One Center, Three Zones” plan, strengthen integrated investment promotion in the central urban area and coordinate the integration of enterprises into industrial parks.For newly attracted projects with a one-time fixed-asset investment of 100 million yuan or more, upon commencement of production and operation, a 100% reward will be granted based on the local government’s share of annual fiscal contributions for the first three years, and a 50% reward will be granted for the fourth and fifth years. The cumulative reward shall not exceed the project’s actual fixed-asset investment.We will actively attract the headquarters, regional headquarters (covering at least two different prefecture-level cities), and national or regional service facilities (including express delivery bases, parcel processing centers, integrated e-commerce and express delivery warehousing centers, and call centers) of major international and domestic logistics enterprises to settle in Nanyang. Such projects will be prioritized for inclusion in provincial and municipal major project lists and will receive priority land allocation.Support express delivery and logistics enterprises and associations in actively attracting high-quality e-commerce, express delivery, and logistics enterprises to establish operations in our city; both parties shall be eligible for our city’s investment promotion policies. Enterprises that are established and certified as meeting our city’s headquarters economy criteria shall enjoy corresponding support policies.We will intensify investment promotion efforts. During the 14th Five-Year Plan period, each district in the central urban area shall strive to attract 1 to 2 logistics enterprises or logistics park projects with investments exceeding 1 billion yuan. In the city’s investment promotion evaluation system, logistics projects will be treated as bonus items for evaluation. (Responsible Units: Municipal Investment Promotion Bureau, Commerce Bureau; County (City) and District Governments [Administrative Committees])

19. Strengthen the cultivation of market entities. For existing registered logistics enterprises within the municipal area, as well as newly attracted enterprises that pay taxes in accordance with the law, those whose annual tax payments exceed 5 million yuan, 10 million yuan, and 20 million yuan for the first time will be rewarded with 20%, 40%, and 60% of the incremental portion of their local fiscal contribution, respectively; logistics park-based enterprises will be supported on a case-by-case basis.For express delivery enterprises registered and paying taxes within the municipal area, legal entities and branches of well-known direct-operated brands whose annual express delivery volume first exceeds 30 million, 50 million, and 100 million pieces, respectively, shall be granted one-time rewards of 500,000 yuan, 1 million yuan, and 2 million yuan.Legal entities and branches of well-known direct-operated brands that rank 1st–3rd or 4th–6th in actual annual shipment volume will receive one-time subsidies of 200,000 yuan and 100,000 yuan, respectively. For legal entities and branches of well-known direct-operated brands with annual express volume exceeding 2 million pieces, a one-time reward of 100,000 yuan will be granted for every net increase of 1 million pieces compared to the previous year, with a maximum reward of 500,000 yuan.Reward policies for enterprises designated as National Grade A Logistics Enterprises and Star-Rated Cold Chain Logistics Enterprises shall be implemented in accordance with the standards set forth in the document “Implementation Opinions of the Nanyang Municipal People’s Government on Accelerating the Development of the Logistics Industry” (Wan Zheng [2022] No. 3). Logistics parks that attract 30, 50, or 100 new logistics enterprises to the park in a given year, and maintain stable operations for more than two years, shall be granted one-time rewards of 300,000 yuan, 600,000 yuan, and 1 million yuan, respectively.For logistics enterprises recognized as part of the “Yu Army,” those that meet evaluation criteria will be selected annually to receive a reward of up to 2 million yuan per enterprise. Logistics parks approved for the first time as National Model Logistics Parks will receive a one-time financial reward of 3 million yuan. (Responsible Units: Municipal Bureau of Commerce, Municipal Finance Bureau, Municipal Bureau of Transportation, Municipal Development and Reform Commission, Municipal Postal Administration)

VIII. Optimizing Government Services for Logistics Vehicles

20. Continue to deepen the “streamlining administration, delegating powers, improving services, and enhancing efficiency” reform in the logistics sector. Simplify the annual review procedures for road transport business licenses; implement “single license, multiple locations” registration; and consolidate the annual inspection, review, and environmental inspection of freight vehicles to achieve “one-time on-site inspection, one-time testing, one-time fee, and nationwide mutual recognition” for freight vehicles.Through channels such as the “Road Transport Administration One-Stop Online Service” WeChat mini-program, we will enable one-stop online processing for 12 matters, including the renewal, reissuance, and cancellation of road transport permits for freight vehicles; the reissuance, renewal, modification, and cancellation of freight driver qualification certificates; and training for general freight drivers. Additionally, we will facilitate one-stop online processing for road transport driver integrity (credit) assessments and related certification procedures.Except for key regulatory functions, all other administrative authorities will be fully delegated to county-level vehicle management offices. Vehicle management service stations will be established to create a “three-kilometer service circle” covering urban and rural communities, thereby bridging the “last mile” in vehicle management services for logistics enterprises regarding on-site visits and annual inspections. (Responsible Units: Municipal Transportation Bureau, Public Security Bureau)

21. Optimize vehicle registration and inspection services.Establish a pre-registration communication mechanism to extend vehicle management services to the pre-registration stage. Collaborate with dealers to conduct preliminary inspections of new vehicle models prior to registration, addressing potential issues or non-compliance items in advance to ensure a high pass rate during registration inspections. Open a “green channel” to provide appointment-based and extended-hour services for large logistics and transportation enterprises in Nanyang City, utilizing dedicated personnel, vehicles, and lanes to assist with logistics-related vehicle management procedures.Launch “green service windows” to assign dedicated “vehicle management service officers” to key logistics enterprises, providing full-process tracking and assistance with relevant vehicle registration procedures. Offer full-lifecycle, end-to-end services for logistics vehicles, strengthen information dissemination and notification services after vehicle registration, and promptly track follow-up procedures such as vehicle transfers and scrapping. (Responsible Units: Municipal Transportation Bureau, Public Security Bureau)

22. Optimize urban delivery services. The Municipal Ecology and Environment Bureau, Municipal Public Security Bureau, and Municipal Transportation Bureau will strengthen communication and coordination to scientifically formulate urban delivery development policies and reasonably plan urban freight corridors. They will implement traffic control measures for urban delivery vehicles based on vehicle type, time slot, and road segment; optimize the management of logistics, postal, emergency, and express delivery vehicles; and research and formulate green channel policies for pharmaceuticals, express deliveries, and emergency supplies to enhance the precision of urban delivery management (specific policies to be formulated separately).Adjust the control zone to extend north of Xuefeng Road (excluded), west of Binhe Road (included), east of Beijing Avenue (included), and south of Xincheng Road (included), and promptly seek adjustments to phased traffic restriction policies.Establish a classification management mechanism for urban delivery vehicles. Without affecting the right-of-way of other road users, ensure priority passage for delivery vehicles transporting daily necessities, fresh agricultural products, refrigerated and perishable goods, postal items, and express deliveries that are essential to public welfare;Designate dedicated off-street loading and unloading zones for vehicles delivering emergency supplies, daily necessities, fresh agricultural products, postal items, and express parcels; where conditions do not permit the establishment of such zones, temporary on-street loading and unloading spaces may be designated—provided they do not disrupt normal traffic—to allow for loading and unloading operations lasting no more than 30 minutes. Establish a permit application mechanism, maintain timely communication with enterprises and industrial parks to monitor real-time vehicle access needs, and provide prompt services.Establish a "whitelist" system for logistics company vehicles. Based on the city’s logistics infrastructure layout, as well as the business scale, service networks, facility standards, rating classifications, and credit records of logistics companies, relevant municipal industry management departments, local governments, and industry associations shall identify a group of key logistics enterprises (or parks) with strong service capabilities and high operational management standards. Vehicles registered through these parks may enter the parks directly without obtaining a pass.Other vehicles may apply for access permits through the “Nanyang Traffic Police” WeChat official account or the “12123” traffic management platform. Building on the Urban Green Freight Delivery Demonstration Project and urban joint delivery pilot programs, postal and express delivery companies, as well as urban delivery enterprises, are encouraged to innovate and adopt intensive delivery models such as unified delivery, centralized delivery, and joint delivery.Improve emergency access management measures for natural disasters, epidemics, and other emergencies; establish a long-term mechanism for access permits for vehicles transporting essential goods and a “whitelist” system for truck drivers; prioritize the establishment of nucleic acid testing sites at major logistics infrastructure facilities such as logistics hubs and model logistics parks to ensure that truck drivers can be tested immediately upon arrival. (Responsible Units: Municipal Office for Air Pollution Prevention and Control, Bureau of Ecology and Environment, Public Security Bureau, Bureau of Transportation)

IX. Strengthening Talent Support

23. Actively Recruit Talent and Attract Expertise. Incorporate the recruitment of high-level logistics innovation and entrepreneurship talent and teams into city- and province-wide talent recruitment initiatives. Coordinate the use of relevant funds to organize training programs for senior logistics management personnel. Leveraging cooperative platforms such as the “Beijing Academicians and Experts Visit Nanyang” initiative, establish an expert think tank for the development of Nanyang’s logistics industry and implement flexible recruitment of high-end talent.(Responsible Units: Municipal Commerce Bureau, Human Resources and Social Security Bureau, Development and Reform Commission, Finance Bureau) 24. Strengthen Talent Development. Include the modern logistics industry in the city’s key vocational skills training plan; organize annual training sessions for logistics personnel and hold regular modern logistics vocational skills competitions; promote the construction of industry-education-research integrated practical training bases and industry colleges; and strive to ensure that certified personnel account for over 60% of the logistics workforce.The Municipal Education Bureau and the Municipal Logistics Industry Association will strengthen communication and coordination to establish logistics-related majors at local secondary vocational schools and technical colleges, and will pilot the launch of order-based training classes. (Responsible Units: Municipal Bureau of Commerce, Municipal Human Resources and Social Security Bureau, Municipal Finance Bureau, Municipal Development and Reform Commission, Municipal Education Bureau)

Each responsible unit shall implement these measures in accordance with its respective duties.Tax exemptions under these measures shall be subject to the validity periods set by national and provincial authorities. Regarding various incentive and subsidy policies, if a single entity qualifies for multiple funding sources for the same matter in the same year, support shall be provided based on the principle of “the highest amount, without duplication.” For major projects and key investment promotion projects, a “case-by-case” approach shall be adopted. The funds required for the above support measures shall be borne by the municipal and county (district) finances in proportion to the benefits received, in accordance with the principle of “who benefits, who bears the cost” and the current fiscal system.

During the implementation of this policy, adjustments and optimizations will be made in a timely manner based on relevant national and Henan provincial policies, taking into account the actual implementation situation in Nanyang.