（Ⅰ）Incentives for Capital Pay-in by Foreign-Invested Enterprises
Policy incentives are offered to foreign-invested enterprises whose annual utilized foreign capital amounts to USD 10 million or more (excluding real estate, financial, and equity investment projects).
High-end manufacturing investment projects are eligible for a reward equal to 3% of their annual utilized foreign capital for investment, whereas other investment projects are entitled to a 2% reward.
1.Newly established or acquired foreign-invested enterprises, including those involving equity and asset acquisitions, are eligible for a one-time reward based on their annual utilized foreign capital for investment, with a maximum reward of RMB 20 million for each individual enterprise. Furthermore, starting from the calendar year in which the enterprise meets the reward criteria, an annual reward will be granted based on the annual total profit. The reward amount will be determined by considering the enterprise’s cumulative capital pay-in rate, with a maximum reward of 8% for the first two years and a maximum reward of 4% for the subsequent three years.
2. Current foreign-invested enterprises are eligible for a reward based on their annual utilized foreign capital for investment, with a maximum reward of RMB 20 million per year for each individual enterprise.
(II) Incentives for Talent Recruitment by Enterprises
Policy incentives are offered to foreign-invested enterprises whose annual utilized foreign capital amounts to USD 10 million or more (excluding real estate, financial, and equity investment projects).
1. Enterprises employees with an annual pre-tax salary of RMB 500,000 or more are eligible for rewards based on their salary income (excluding social security and housing provident fund contributions). The rewards are categorized into different levels, with a maximum subsidy of 10%, not exceeding 80% of the employee’s contribution to the local economy. Qualified employees for eligible for the rewards for a maximum of 5 years.
2.Employees who hold non-local household registration and pay an annual individual income tax of RMB 50,000 or more are entitled to purchase commercial housing in Xiamen under the same conditions as local residents. Enterprises that lease public rental housing at the municipal or district level for employees with non-local household registration are eligible for certain rental discounts. Furthermore, enterprises are encouraged to construct affordable rental housing in the form of dormitories by utilizing industrial land dual-control indicators. Enterprises are also supported in guiding eligible employees to apply for affordable housing through the “50% rent discount for college graduates” program.
3. Employees who have completed three years of service with the enterprise and have contributed to social pension insurance are eligible for local household registration if they choose to renew their service contracts with the enterprise.
4. Children of qualified key employees can register for enrollment at Xiamen Gaoxin School in accordance with the relevant admission regulations.
5. Efforts are made to advance the pilot projects for the recognition of international vocational qualifications. International professionals are encouraged to engage in innovation and entrepreneurship in Xiamen. When processing work permit applications from these individuals, requirements regarding age, education, degree, and work experience can be appropriately relaxed in accordance with the regulations.
(III) Additional Policies
Policies are implemented to provide support to foreign-invested enterprises that are seeking to increase their investments in R&D, as well as those that have financial or land usage needs. Additionally, stronger efforts are made to facilitate the utilization of foreign capital.
