福清市总部企业认定管理办法
<section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(63, 63, 63); letter-spacing: 2px; line-height: 2; visibility: visible; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; color: rgb(255, 255, 255); font-size: 20px; line-height: 1.8; letter-spacing: 3px; text-align: center; text-shadow: rgb(116, 185, 240) 0px 1.4px, rgb(116, 185, 240) 1px 1px, rgb(116, 185, 240) 1.4px 0px, rgb(116, 185, 240) 1px -1px, rgb(116, 185, 240) 0px -1.4px, rgb(116, 185, 240) -1px -1px, rgb(116, 185, 240) -1.4px 0px, rgb(116, 185, 240) -1px 1px; visibility: visible;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; visibility: visible; overflow-wrap: break-word !important;">福清市总部企业认定管理办法</p></section></section><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: left; visibility: visible;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; visibility: visible;"><span title="" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.title1" style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: block; border-radius: 0.8em 0.8em 0px 0px; background-color: rgb(116, 185, 240); font-size: 14px; color: rgb(255, 255, 255); visibility: visible;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; visibility: visible; overflow-wrap: break-word !important;">第一章 总则</p></span></section><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(116, 185, 240); border-radius: 0px 0px 0.8em 0.8em; visibility: visible;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; visibility: visible;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; overflow-wrap: break-word !important;">第一条 根据《关于进一步促进总部经济发展的指导意见》（闽财税〔2017〕6号）有关法律、法规，结合福清市总部经济发展实际，特制定本管理办法。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; overflow-wrap: break-word !important;">第二条 本管理办法所认定的总部企业分为综合型总部企业和职能型总部企业。</p></section></section></section><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: left; visibility: visible;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; visibility: visible;"><span title="" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.title1" style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: block; border-radius: 0.8em 0.8em 0px 0px; background-color: rgb(116, 185, 240); font-size: 14px; color: rgb(255, 255, 255); visibility: visible;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; visibility: visible; overflow-wrap: break-word !important;">第二章 认定条件</p></span></section><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(116, 185, 240); border-radius: 0px 0px 0.8em 0.8em; visibility: visible;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; visibility: visible;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; overflow-wrap: break-word !important;">第三条 申请综合型总部企业认定的企业，应具备以下基本条件：</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; overflow-wrap: break-word !important;">（一）在福清市工商登记注册和税务登记，具有独立法人资格，实行统一核算，并在福清市汇总缴纳企业所得税；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; overflow-wrap: break-word !important;">（二）符合福清市产业发展政策；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; overflow-wrap: break-word !important;">（三）投资或授权管理和服务的企业不少于3个，其中本市外不少于2个，且对其负有管理和服务职能；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（四）营业收入中来自下属分支机构的比例不低于20%。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">第四条 在符合第三条规定的基础上，属于以下三类的企业可直接认定为综合型总部企业：</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（一）世界500强（福布斯）、中国企业500强（中国企业家协会）、中国服务业企业500强（中国企业家协会）等企业在我市新设立具有独立法人资格的总部或区域总部；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（二）国家和中央部门确定的大企业（集团）在我市新设立具有独立法人资格的总部或其投资设立的区域总部；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（三）台湾经济主管部门认定的台湾百大企业在我市新设立具有独立法人资格的总部或其投资设立的区域总部。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">第五条 未符合第四条规定的企业，在符合第三条的基础上，可按以下分类申请综合型总部企业的认定：</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（一）制造业总部企业，上年度在我市纳税额1500万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（二）建筑业总部企业，总部或其下属企业资质等级1级以上且连续两年在我市纳税额1500万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（三）商贸服务业、物流业等总部企业，上年度在我市纳税额1000万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（四）科技、信息、中介服务业等总部企业，上年度在我市纳税额300万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（五）动漫、创意设计、文化产业等总部企业，上年度在我市纳税额300万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（六）旅游业总部企业，上年度在我市纳税额300万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（七）现代农业总部企业，上年度在我市纳税额200万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（八）其他总部企业，上年度在我市纳税额1500万元（含）以上。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">第六条 未符合第三条第（三）项，但符合第四条（一）至（三）项条件之一的，且上年度在我市纳税额1500万元（含）以上的企业，可直接认定为综合型总部企业。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">第七条 在福清市工商登记注册和税务登记，具有独立法人资格，实行统一核算，属于其母公司的全资或绝对控股（股权占比超50%）子公司，且符合以下条件的，可认定为相应的职能型总部：</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（一）同时具备以下条件的企业，可认定为销售中心职能总部：</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">1、年销售额（营业收入）在2亿元（含）以上,且按程序如实上报统计数据；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">2、实收资本2000万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">3、年纳税额500万元（含）以上。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（二）同时具备以下条件的企业，可认定为运营中心职能总部：</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">1、在福清市汇总缴纳企业所得税；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">2、上年度在我市营业额达到1亿元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">3、上年度其母公司的资产总额10亿元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">4、在中国境内的分支机构不少于2个，其中福州市外不少于1个，且对其负有管理和服务职能。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">（三）同时具备以下条件的企业，可认定为研发中心职能总部：</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">1、实收资本500万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">2、上年度在我市纳税额100万元（含）以上；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">3、具备完善的研究、开发、实验条件，且用于研究开发的仪器设备（含软件）原值不低于500万元（含）；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">4、具有稳定的研发经费来源，上年度研究开发经费支出总额不低于1000万元（含）；</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">5、具有稳定的研发队伍，常驻专职研发人员不少于20人（含）。</p></section></section></section><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: left;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block;"><span title="" opera-tn-ra-cell="_$.pages:0.layers:0.comps:3.title1" style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: block; border-radius: 0.8em 0.8em 0px 0px; background-color: rgb(116, 185, 240); font-size: 14px; color: rgb(255, 255, 255);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">第三章 复核制度</p></span></section><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(116, 185, 240); border-radius: 0px 0px 0.8em 0.8em;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">第八条 建立总部企业复核制度，原则上每两年复核一次。连续两年不符合总部企业认定条件的，或不再具备总部职能，或违反国家法律、法规且情节严重的，取消其总部企业资格。</p></section></section></section><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: left;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block;"><span title="" opera-tn-ra-cell="_$.pages:0.layers:0.comps:4.title1" style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: block; border-radius: 0.8em 0.8em 0px 0px; background-color: rgb(116, 185, 240); font-size: 14px; color: rgb(255, 255, 255);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">第四章 附则</p></span></section><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(116, 185, 240); border-radius: 0px 0px 0.8em 0.8em;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">第九条 本管理办法由市发改局负责解释。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">第十条 本管理办法自发布之日起实施，有效期至2025年12月31日，执行期间如遇相关政策调整，则按调整后政策执行。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">第十一条 新引进的金融服务业总部企业的认定和扶持政策按照我市出台的相关金融政策执行。</p></section></section></section></section><p><br/></p><section data-support="96编辑器" data-style-id="32551" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></p></section></section></section></section></section></section><p><br/></p><p><br/></p><link rel="stylesheet" href="//www.fqlook.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_JRZ" id="wcn_editor_css"/> 谢谢你的分享 可以申请综合型总部企业认定
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