税收优惠
1、对设在武鸣县境内的国家鼓励类企业，以及自治区确定的有色金属、电力、汽车、食品、医药和高新技术六大重点产业的企业，自治区支持用高新技术改造提升的机械、制糖、林产、建材、钢铁锰业、化工、日用品七个传统产业的企业和农产品加工企业，减按15%的税率征收企业所得税。
2、外商投资企业根据税法规定享受企业所得税“免二减三”期间，同时免、减征地方所得税。
3、对区外企业、单位和个人到武鸣独资或联营新办符合国家产业政策的企业，从生产经营之日起，对外来方的生产经营所得，五年内免征企业所得税。
4、对新办的高新技术企业，经自治区科技部门认定后，自生产经营之日起，五年免征三年减半征收企业所得税。
5、对新办的其它企业，除国家明令禁止和淘汰的企业外，从生产经营之日起，免征企业所得税三年。
6、符合条件的农业产业化重点龙头企业及其控股子公司，免征企业所得税。
Tax preference
1. A 15 percent preferential enterprise income tax
shall be levied on the income of enterprises encouraged by the state and
engaging in the six key industries of non-ferrous metal, electric power,
automobile，foodstuff, medicine and high and new technology and enterprises
supported by the autonomous region government to improve in traditional
industries of machinery, sugar, forestry, construction materials, iron and steel
and manganese, chemical engineering and commodity.
2. Foreign investment enterprises shall be granted an
exemption or reduction of local income tax at the same time when they are in the
period of "a two-year tax holiday commencing from the first profit-making year
is granted followed by a 50 percent reduction from the third to the fifth year"
as stipulated in the tax law.
3. For enterprises invested by enterprises, unit and
individuals outside this Region with sole proprietor or joint management new
enterprises meeting the state industrial policy, a five-year tax holiday for
profit derived from production operation of the external party commencing from
the first profit-making year is granted.
4. For new high and new technology enterprises with
acknowledgment of the science and technology department of the autonomous
region, a five-year tax holiday commencing from the date of commencement of
production and operation is granted followed by a three-year 50 percent
reduction.
5. For other new enterprises exclusive of those whose
prohibition or elimination the State has explicitly ordered, a three-year tax
holiday commencing from the date of commencement of production and operation is
granted.6. Eligible key leading enterprises of agriculture industrialization and
their proprietary subsidiaries shall be exempted from business income tax.
土地出让优惠
1、对到武鸣县投资兴办符合国家产业政策的工业企业，项目用地按成本价收取土地出让金。
2、对固定资产投资额达1亿元以上，且对地方经济发展贡献大的项目，投资方在支付全部地价款后，从投产之日起三年内纳税总额（地方所得部分）超过地价款总额的，由县人民政府给予投资商等同于所交地价款的奖励。
Land use preference
1. For industrial enterprises invested and initiated
in Wuming County according to the state industrial policy, the land used for
these projects shall be sold at cost.
2. For investors who has settled the payment of land
and whose project has a fixed investment of 100 million Yuan and makes a great
contribution to local economic development and whose total tax payment (pay for
the local government) of three years commencing from the the date of being put
into production exceeds of the amount of land price, a money award equivalent to
the payment of land paid by the investor shall be rewarded by the county
people's government.
财政扶持政策
1、对新办企业，自企业投产之日起五年内，根据企业年度上交税收（县本级财政所得部分）情况，按企业年度缴纳税额的30%-50%给予企业扶持金。扶持金每年兑现一次。
2、对收购、兼并国有或集体企业的，自企业收购、兼并之日起五年内，按年度新增上交税收中县本级财政所得部分的30%给予扶持金。扶持金每年兑现一次。
Financial support policy
1. For new enterprises, a five-year supporting money
equivalent to 30%-50% of the annual tax payment paid by the enterprises for the
county government commencing from the date of being put into production shall be
granted. The supporting money shall be cashed one time a year.
2. For enterprises that buy or merge state-owned or
collective enterprises, a five-year supporting money equivalent to 30% of the
annual new tax payment paid by the enterprises for the county government
commencing from the date of acquisition or merger shall be granted. The
supporting money shall be cashed one time a year.
行政事业性收费优惠
1、来武鸣县投资的各类企业，涉及到属国家、自治区级收费项目的各项行政事业性收费，有上下限收费标准的，按下限收取。
2、投资工业企业的，基本建设项目免收规划咨询费，小城镇建设配套费减半征收。
Preference on the collection of administrative fee
and operating fee1. Where there are upper and lower limits to the charging
standards of various administrative fees and operating fee collected from
enterprises invested in Wuming County by the state government or the autonomous
region government, the lower limit shall prevail.
2. For industrial enterprise investment, the fee of
capital construction project planning consultant shall be exempted and a 50%
reduction of auxiliary cost of construction of small towns should be
granted.
其它
1、投资者在交通、通讯、就医和子女入学、就业等方面，与本县城镇居民享受同等待遇。
Other
1.The fees charged for vehicular traffic,
communication, medicine, entrance and employment of family, etc. provided to
investors, shall be treated equally with residenters of this county.
