Implementation Plan for Special Contribution Awards to Import-Export Enterprises in the Wuxu Comprehensive Bonded Zone of the Shanxi Comprehensive Reform Demonstration Zone for Transformation (Trial)
Jin Zong Shi Fa [2021] No. 63
To all working bodies of the Management Committee, district-affiliated public institutions, state-owned enterprises, and dispatched agencies:
To implement the State Council’s “Several Opinions on Promoting High-Level Opening-Up and High-Quality Development of Comprehensive Bonded Zones” (Guo Fa [2019] No. 3) and the Provincial Party Committee and Provincial Government’s “Implementation Opinions on Building Shanxi into a New High Ground for Opening-Up in Inland Regions,” to promote the outward-oriented economic development of the Shanxi Comprehensive Reform Demonstration Zone—particularly the Wuxu Comprehensive Bonded Zone (hereinafter referred to as the “Comprehensive Bonded Zone”)—to encourage import-export enterprises to grow in scale and strength, and to drive the development of import-export operations, this Implementation Plan is hereby formulated.
I. Eligible Entities
Enterprises registered and paying taxes within the Demonstration Zone, with a registered address in the Comprehensive Bonded Zone, that align with the industrial development and functional positioning of the Comprehensive Bonded Zone and are engaged in import and export operations.
II. Support Measures
(1) As agreed upon in the agreement, enterprises whose cumulative import and export volume reaches the following thresholds in any calendar year shall be granted a special contribution reward:
1. For cumulative annual import and export volumes of US$1 million or more but less than US$5 million, a reward of 0.03 yuan (RMB) will be granted for every US$1 of import and export volume;
2. For cumulative annual import and export volumes of US$5 million or more but less than US$10 million, a reward of 0.04 RMB will be granted for every US$1 of import and export;
3. For cumulative annual import and export volumes of 10 million USD or more, a reward of 0.05 RMB will be granted for every 1 USD of import and export volume.
(2) The maximum annual reward for a single enterprise shall not exceed 20 million RMB.
(3) The enterprise’s annual import and export volume data shall be based on customs statistics. The Comprehensive Bonded Zone Service Center shall calculate the reward base in the month following the end of each quarter, based on the enterprise’s quarterly import and export volume data provided by customs.
(4) The term “or more” in this provision includes the specified amount, while “or less” excludes the specified amount.
III. Support Mechanism
(1) Enterprises may sign an annual incentive agreement if their cumulative quarterly import and export volume reaches or exceeds US$1 million within a calendar year.
(2) Rewards are settled in the month following the end of each quarter.
(3) If the import and export volume in the following quarter meets a higher reward standard, the previously paid portion shall be supplemented in accordance with the corresponding reward standard.
(4) Principles for Allocating Incentive Amounts: The allocation proportion for senior management shall not be less than 30% of the total incentive amount; the specific allocation ratio shall be determined in the incentive agreement based on the enterprise’s import and export volume.
IV. Redemption Process
(1) Eligibility Criteria
Eligible entities must fall within the scope of support under this plan, have annual import and export volumes that meet the corresponding standards, and have signed a reward agreement with the Comprehensive Bonded Zone Service Center.
(2) Application Method
Submit applications online via the “One-Stop Online Service” policy implementation platform of the Demonstration Zone.
(3) Required Documents
1. A copy of the business license for enterprises registered in the Comprehensive Bonded Zone;
2. The “Wuxu Comprehensive Bonded Zone Special Contribution Incentive Agreement for Import-Export Enterprises”;
3. Application for Import-Export Special Contribution Reward.
(IV) Approval Process
1. The Comprehensive Bonded Zone Service Center will sign reward agreements with eligible enterprises based on the import and export volume details provided by Wuxu Customs.
2. Enterprises submit their applications online via the "One-Stop Online Service" policy fulfillment platform of the Demonstration Zone.
3. The portion of the reward intended for the enterprise, as specified in the reward agreement, shall be disbursed directly to the enterprise by the Demonstration Zone Finance Department; the portion intended for individual senior executives shall be disbursed to the executives after the Comprehensive Bonded Zone Service Center fulfills its obligation to withhold and remit individual income tax.
V. Supervision and Management
(1) Enterprise incentive funds shall, in principle, be used for expenditures including the purchase of raw materials, payment of salaries, tax payments, and R&D investments; they shall not be used for any illegal or non-compliant activities.
(2) The import and export data provided by enterprises to customs must be objective and accurate, and the import and export operations must be lawful and compliant. Enterprises that violate relevant laws and regulations, or that are penalized by customs due to inaccurate data, shall be prohibited from applying for or receiving financial support and incentive funds from the Demonstration Zone for three years. Such enterprises shall be ordered to return any support and incentive funds already received and shall bear corresponding legal liabilities in accordance with the law.
(3) This Implementation Plan shall not be applied concurrently with the “Measures for Supporting the Clustered Development of Export-Oriented Industries in the Shanxi Comprehensive Reform Demonstration Zone (Trial)” (Jin Zong Shi Fa [2020] No. 54). Enterprises that have already benefited from demonstration zone agreement-based or cultivation-based policies not covered by this Implementation Plan shall no longer be eligible for the benefits under this Plan.
(4) The supervision and management of this Implementation Plan shall be carried out in accordance with the “Administrative Measures for Fiscal Support Funds of the Shanxi Comprehensive Reform Demonstration Zone for Transformation” and the “Administrative Measures for the Supervision and Implementation of Enterprise Support Policies in the Shanxi Comprehensive Reform Demonstration Zone for Transformation.”
VI. Other Provisions
(1) The Wuxu Comprehensive Bonded Zone Public Service Center shall be responsible for the organization and implementation of this Implementation Plan.
(2) This Implementation Plan shall take effect on July 1, 2021, with a trial period of two years.
Shanxi Comprehensive Reform Demonstration Zone Management Committee
June 7, 2021
(This document is publicly released)
