在此前的两篇推文中，ITPO Beijing为大家介绍了华南区域协同中心及其所在城市厦门的基本概况，以及新冠疫情下厦门为推动投资促进4.0的新举措。下面将对厦门市的经济概貌与最新的促进外资政策进行展示。
改革开放40年来，厦门GDP年均递增 15.4%。
◎ 2018年人均GDP 118015 元；
◎ 人均可支配收入 50948 元；
◎ 公共财政预算总收入 1283 亿元；
◎ 新高技术企业 1626 家，占福建省比重 44%；
◎ 外贸进出口总额 6005 亿元，外贸依存度 125%。
至2018年末，厦门累计引进外商投资项目14818个；合同利用外资660亿美元，实际利用外资379亿美元；62个境外《财富》全球500强公司在厦投资112个外资项目。2018年，合同利用外资466亿元，占全省总量的45%；实际利用外资107亿元，占全省总量的35%。
境外主要投资来源地有香港／台湾／澳门地区，新加坡／美国／日本／瑞士／马拉西亚／菲律宾／德国／英国。
目前厦门地区已入驻众多国际知名企业。
厦门鼓励外资企业投资重点发展产业，对年实际利用外资金额达1000万美元及以上符合条件的企业给予奖励。
新设外资企业到资奖励
◎ 按年实际利用外资金额的2％给予一次性奖励，单个企业最高奖励不超过2000万元人民币。
◎ 年实际利用外资金额达到1000万美元后，从企业缴纳首笔增值税的当年度起，缴纳的企业所得税和增值税地方留成部分，前两年给予100％奖励，后三年给予50％奖励。
现有外资企业到资奖励
◎ 按企业年实际利用外资金额的2％给予奖励，单个企业每年最高奖励2000 万元人民币。
外资并购到资奖励
◎ 按年实际利用外资金额的2％对并购后设立的外商投资企业给予奖励，单个企业每年最高奖励不超过2000万元人民币。
人才激励政策
◎ 年个人所得税达8万元以上的员工可享受个税地方留成部分—定比例的补贴。年纳税额8万元的部分，补贴比例为50% ；年纳税额超过8万元至25万元（含）的部分，补贴比例为75% ；年纳税额超过25万元的部分，补贴比例为100% 。年缴纳个人所得税达5万元及以上的非厦门户籍员工，可以参照本市户籍人员条件在厦购买商品房住宅。
◎ 员工在企业服务满三年并缴交社会养老保险，继续与企业签订劳动合同的，可以落户。
In the previous articles, we have introduced the basic overview of the South China Regional Coordination Center (Xiamen) and Xiamen's efforts to promote investment promotion 4.0 amid the novel coronavirus pandemic. In this article we will introduce the local economic strength and investment promotion policies in detail.
During the past four decades of reform and opening up, the average annual growth rate of the GDP in Xiamen stands at 15.4%.
◎ Per capita GDP in RMB 118,015;
◎ Per capita disposable income in RMB 50,948;
◎ Public financial budget revenue in RMB 128.3 billion;
◎ 1626 hi-tech enterprises, accounting for 44% of the hi-tech enterprises in Fujian Province;
◎ Total foreign trade import and export amount of RMB 600.5 billion, with the degree of dependence on foreign trade 125%.
Up to the end of 2018, 14,818 foreign investment projects have been introduced. Contractual foreign investment of USD 66 billion, actually utilized foreign investment of USD 37.9 billion. 62 overseas Fortune Global 500 companies have invested 122 projects in Xiamen
In 2018, the contractual foreign investment was RMB 46.6 billion, accounting for 45% of total amount in Fujian Province. Actually utilized foreign investment was RMB 10.7 billion, accounting for 35% of total amount in Fujian Province.
The major sources of overseas investment includes: Hong Kong, Taiwan, Macao, Singapore, U.S., Japan, Switzerland, Malaysia, the Philippines, Germany, U.K....
At present, many well-known international enterprises have settled in Xiamen.
Foreign Investment Promotion Policy
Foreign enterprise is encouraged to invest in key development industries in Xiamen city and enterprise with the yearly actual paid-in foreign capital reaching USD 10 million and above and meeting the requirements is rewarded.
New Foreign Enterprises Paid-in Capital Reward
◎A lump-sum reward is provided equivalent to 2% of the total yearly actual paid-in foreign capital, and the maximum reward is RMB 20 million for an enterprise. After the yearly actual paid-in foreign capital amount reaches USD 10 million, from the first year when the value added tax is paid, the enterprise shall receive a reward equivalent to 100% of its contribution to the locally retained part of paid enterprise income tax and value added tax for first two years, and 50% in the following three years.
Existing Foreign Enterprise Paid-in Capital Reward
◎ A reward is provided equivalent to 2% of the yearly actual paid-in foreign capital amount, and the maximum reward is RMB 20 million for an enterprise annually.
Foreign Capital A&M Paid-in Capital Reward
◎ A reward equivalent to 2% of the yearly actual paid-in foreign capital amount is provided for the foreign invested enterprise established after A&M, and the maximum reward is RMB 20 million for an enterprise annually.
◎ Employees with yearly individual income tax more than RMB 80,000 can be refunded out of the locally retained part of individual income tax.
(a) 50% refunded for paid income tax at RMB 80,000.
(b) 75% refunded for the portion between RMB 80,000 and RMB 250,000.
(c) 100% refunded for the portion exceeding RMB 250,000.
◎ Non-Xiamen residents with the yearly individual income tax more than RMB 50,000 are eligible to purchase commercial housing as Xiamen residents.
◎ Non-Xiamen residents can obtain local household registry if they continue the contract after serving in enterprise for 3 years and have paid social endowment insurance.
