1. What is the definition of the headquarters enterprise in our city?
The "Implementation Opinions of Shenzhen Municipality on Promoting the High-quality Development of Headquarters Economy" (Shenfa Gaigui [2023] No.12, hereinafter referred to as the "Implementation Opinions") refers to a general institution that conforms to the strategic positioning of Shenzhen’s industrial development, contributes greatly to economic development, has strong strategic decision-making ability, and has a wide range of resource mobilization. It is necessary to meet the following basic conditions at the same time for holding enterprises or branches in a certain area to exercise headquarters functions:
1. Industrial and commercial registration, tax registration and statistical relations are all in this city (including Shenzhen-Shantou Special Cooperation Zone);
2. Not included in the list of serious untrustworthy subjects;
3. Independent legal person enterprises or qualified partnerships, bank branches and franchisees, and branches of telecom operators.
2. In what ways can it be recognized as a headquarters enterprise in our city?
Enterprises can choose one of the following four ways to identify: according to the list, according to the market value or valuation, according to the economic contribution of the industry, and by signing an agreement on a case-by-case basis. Among them, the enterprises that apply for recognition by signing an agreement in a case-by-case manner shall be accepted by the municipal industry department in conjunction with the district where the enterprises are located (New District and Shenzhen-Shantou Special Cooperation Zone) and a cooperation agreement shall be drawn up, which shall be reported to the municipal government for approval after review by the Municipal Development and Reform Commission. Other enterprises applying for accreditation shall be accepted by the Municipal Development and Reform Commission or the competent department of industry and the district where the enterprise is located (new district, Shenzhen-Shantou Special Cooperation Zone), and the Municipal Development and Reform Commission shall organize relevant departments to be approved.
Three, according to the list identified as our headquarters enterprises need to meet what conditions?
The "Implementation Opinions" involves 12 categories of lists. The type of each list, the publishing agency of the list and the local financial requirements of the previous year are shown in the following table. If the applicant is selected into one of the lists (subject to the latest published list) and meets the relevant conditions, it can apply for recognition as a headquarters enterprise in our city.
Four, according to the market value or valuation of our headquarters enterprises need to meet what conditions?
The "Implementation Opinions" stipulates that those who meet one of the following conditions may apply for recognition as headquarters enterprises in our city:
1. The declared enterprises are listed at home and abroad, with an average market value of not less than 20 billion yuan in the previous year, forming local financial resources of not less than 40 million yuan. The average market value of the previous year is the arithmetic average of the market value of each trading day in the previous natural year (from January 1 to December 31 of Gregorian calendar, the same below), and those listed for less than one year are calculated according to the actual number of trading days;
2. The applicant was selected into the latest Hurun Global Unicorn List or the Great Wall Strategic Consulting China Unicorn Enterprise List, and the local financial resources formed in the previous year were not less than 20 million yuan.
Five, according to the economic contribution of the industry, what conditions do you need to meet for the headquarters enterprises in our city?
In the Implementation Opinions, it is divided into 6 categories and 17 sub-categories. The operating income requirements of each sub-category in the previous year (the assessment index of municipal branches of banks is the average balance of local foreign currency deposits and loans at the end of the month) and local financial requirements are shown in the following table. Meet the conditions of one of the industry types, you can apply for recognition as a headquarters enterprise in our city.
6. What conditions should be met for being recognized as a headquarters enterprise in our city by one-on-one discussion?
The "Implementation Opinions" stipulates that enterprises that meet the basic conditions, conform to the city’s industrial development strategy and industrial policies, and have a major industrial supporting role or a leading role in science and technology shall be recognized after signing the headquarters economic development cooperation agreement with the approval of the municipal government. The headquarters economic development cooperation agreement shall be jointly drafted by the municipal industry department in conjunction with the local district (new district, Shenzhen-Shantou Special Cooperation Zone), and submitted to the municipal government for examination and approval after review by the Municipal Development and Reform Commission.
7. What conditions do headquarters enterprises need to meet to enjoy the settlement reward?
The "Implementation Opinions" stipulates that enterprises newly registered and moved in after the implementation of this policy, which are recognized as headquarters enterprises within five years after the establishment, can apply for 2 million yuan in the year of recognition, and can apply for 3 million yuan in the next year if they meet the review conditions of headquarters enterprises. Headquarters enterprises identified by signing an agreement in the form of one thing and one discussion shall be rewarded according to the agreement.
Before the implementation of this policy, the headquarters enterprises that have been identified by signing an agreement will continue to be implemented in accordance with the original policy.
8. What conditions do headquarters enterprises need to meet to enjoy the contribution award?
The "Implementation Opinions" stipulates that headquarters enterprises that have met the accreditation conditions of headquarters enterprises for two consecutive years and have made comprehensive economic contributions in this city for two consecutive years can apply for this award. The headquarters enterprises involved in the strategic emerging industries and future industries in this Municipality will be rewarded according to the 5‰ increase in the comprehensive economic contribution of this Municipality in the previous year; Other enterprises shall be rewarded in accordance with the 2‰ increase in the comprehensive economic contribution of this Municipality in the previous year. The maximum reward amount is 20 million yuan.
For example, if an enterprise submits an application for headquarters accreditation in 2022 and passes it successfully, and the comprehensive economic contribution of the enterprise in 2022 is greater than that in 2021 and both are positive, then the enterprise can apply for the contribution award of the headquarters enterprise in 2023.
9. What conditions do headquarters enterprises need to meet to enjoy rental subsidies?
The "Implementation Opinions" stipulates that for headquarters enterprises that do not have their own production and business premises in this city, they will rent their own production and business premises (excluding innovative industrial premises) in this city, and they will be given a maximum subsidy of 1.5 million yuan per year according to 50% of the actual rent of the previous year, with a cumulative period of no more than 5 years.
Among them, the production and business premises refer to the properties that are used for office, factory building, commerce, warehouse, R&D and comprehensive building as inquired by the Municipal Real Estate Registration Center. Innovative industrial housing refers to the property that conforms to the provisions of the Notice of Shenzhen Municipality on the Management Measures for Innovative Industrial Housing (Revised Edition) (Shenfu Office Regulation [2021] No.1) and is filed on the Shenzhen Industrial Land Housing Supply and Demand Service Platform.
X. What conditions do headquarters enterprises need to meet to enjoy the housing subsidy?
The "Implementation Opinions" stipulates that headquarters enterprises that do not have their own R&D office space and premises in this city will be subsidized for the first time to purchase their own R&D office space at market prices in this city. The purchase of housing is located in the headquarters economic agglomeration area planned by the municipal government, and the maximum subsidy is 25 million yuan according to 10% of the purchase amount; Located in other areas of the city, a subsidy of up to 5 million yuan will be given according to 10% of the purchase amount. The subsidized purchase behavior must occur after the qualification of the headquarters enterprise is recognized, and the property shall not be sold within 10 years; If it is sold in advance, it will be refunded in full.
Among them, the R&D office land refers to the land with the nature of new industrial land (M0) or commercial office land (C), and the R&D office space refers to the property whose house use inquired by the Municipal Real Estate Registration Center is R&D and office. The headquarters enterprises applying for housing subsidies need to provide the asset appraisal report and self-use commitment letter of the market value of the purchased R&D office buildings in the year of purchase issued by the third-party asset appraisal agency, and promise to purchase the office buildings for their own use, with relevant supporting materials such as photos for their own use. In the purchase contract, the buyer must be the headquarters enterprise, and the purchase behavior of subordinate subsidiaries and branches is not included in the subsidy scope. The scope of the headquarters economic agglomeration area shall be subject to the Layout Plan of Shenzhen Headquarters Economic Agglomeration Area, and if there are other supplementary provisions of the municipal government, those provisions shall prevail.
XI. What supporting policies can headquarters enterprises enjoy?
The "Implementation Opinions" stipulates that qualified headquarters enterprises can independently or jointly apply for headquarters land to build their own headquarters buildings, and enjoy preferential land prices according to relevant regulations. The specific policies and measures shall be formulated separately by the municipal planning and natural resources department. Managers of headquarters enterprises and other personnel who have made outstanding contributions in enterprise development and technological innovation can enjoy the talent award in this Municipality according to relevant regulations, and specific policies and measures shall be formulated separately by the municipal human resources security department.
12. What service guarantee policies can headquarters enterprises enjoy?
The "Implementation Opinions" stipulates that for qualified headquarters enterprises, it is proposed to establish a service mechanism for enterprises, set up a green channel for government services, increase support for entry and exit convenience, strengthen supporting public services, support headquarters enterprises to explore markets, and build headquarters economic clusters at a high level. Six service guarantee measures.
13. What is the accounting scope of the operating income, local financial resources and comprehensive economic contribution of the headquarters enterprise? Does it include branches and subsidiaries?
The "Implementation Opinions" stipulates that the operating income, local financial resources and comprehensive economic contribution of the headquarters enterprises shall be taken as the statistical accounting caliber by the reporting enterprises (including branches) and the enterprises in this city (including branches) that can be incorporated into the financial statements and actually controlled. Subsidiaries with headquarters enterprises holding more than or equal to 50% of shares can be directly included in the scope of statistical accounting; A subsidiary with less than 50% of the shares held by the headquarters enterprise shall provide the audit report of the headquarters enterprise to prove that the subsidiary can be merged into the financial statements of the headquarters enterprise or included in the statistical accounting scope.
The list of subsidiaries and branches included in the statistical accounting of headquarters enterprises shall not be changed at will, and subsidiaries and branches shall not be added in principle except for newly established, newly moved in and newly controlled subsidiaries and branches in the previous year; In principle, subsidiaries and branches shall not be deleted except for new cancellation, new emigration and new withdrawal from holding in the previous year. Except that the subordinate company applies independently for the identification of the headquarters enterprise.
14. What is the local financial resources formed by the headquarters enterprises?
According to Article 2, Part VI of the Implementation Opinions, the formation of local financial resources refers to the fact that enterprise income tax, value-added tax, urban maintenance and construction tax, stamp duty, local education surcharge, education surcharge, property tax, urban land use tax and cultural undertakings construction fee are included in the local share during the tax storage period of the city, and the tax refund is not deducted.
Regarding the calculation of local financial resources, under normal circumstances (not involving the settlement of branches), the enterprise income tax is retained at 40%, the value-added tax is retained at 50%, and other taxes and fees stipulated in the Implementation Opinions are retained at 100%. The calculation of local financial resources shall be based on the actual warehousing tax in the natural year.
Fifteen, how to calculate the comprehensive economic contribution of headquarters enterprises?
The comprehensive economic contribution is calculated by the sum of four indicators: depreciation of fixed assets, wages and salaries, profits of enterprises and R&D investment. The depreciation of fixed assets, wages and salaries, and corporate profits are obtained from the statistical annual reports of the "Four Up" enterprises and financial enterprises that have been put into storage (see Table 3 for the report numbers and names of various industries), and the R&D investment is obtained from the annual corporate income tax return A107012. When an enterprise applies for contribution award, it must submit the PDF file of the annual statistical report and the annual tax return of enterprise income tax.
1. The depreciation of fixed assets is the "depreciation of this year" in the statistical annual report;
2. Wages and salaries refer to the "employees’ salaries payable (the accumulated amount of credit in this period)" in the statistical annual report, in which the financial industry refers to the "total wages of employees";
3. The enterprise profit is the "operating profit" minus "investment income" in the statistical annual report;
4. R&D investment is "the total amount of R&D expenses plus deduction this year" divided by "the proportion of plus deduction".
Sixteen, how to determine whether it belongs to the headquarters enterprises involved in the strategic emerging industries and future industries in this city?
With regard to the determination of strategic emerging industries and future industries in this city, among the headquarters enterprises and subsidiaries included in the data range of the headquarters enterprises, those enterprises that were included in the statistics of strategic emerging industries and future industries in our city last year formed local financial resources, accounting for more than or equal to 50% of the overall local financial resources of the headquarters enterprises, belonging to headquarters enterprises involving strategic emerging industries and future industries in this city.
For example, headquarters enterprise A has four subsidiaries, A1, A2, A3 and A4, which are included in the data range of headquarters enterprises. The local financial data are as follows:
Among them, A, A1 and A2 are included in the statistics of strategic emerging industries and future industries in our city in 2022. The local financial resources are 2000+1000+500 = 35 million yuan, and the overall local financial resources of headquarters enterprises are 2000+1000+500+1000+1500 = 60 million yuan. The proportion of local financial resources of enterprises included in the statistics of strategic emerging industries and future industries in our city in 2022 to the overall local financial resources of headquarters enterprises is 3500/6000=58.6%>50%, so headquarters enterprise A is a headquarters enterprise involving strategic emerging industries and future industries in our city.
17. Do the qualifications of headquarters enterprises need to be reviewed annually?
The "Implementation Opinions" stipulates that the Municipal Development and Reform Commission is responsible for organizing and implementing the annual review and dynamic adjustment of headquarters enterprises, and reviewing unqualified enterprises for two consecutive years to adjust the list of headquarters enterprises. For the headquarters enterprises identified by signing the cooperation agreement, after the expiration of the agreement, the qualification shall be reviewed according to the corresponding list, market value or valuation, industry economic contribution and other identification standards. If the headquarters enterprise is affected by force majeure and other factors, which leads to the unqualified review for two consecutive years, the Municipal Development and Reform Commission shall, jointly with the competent department of industry, verify and form a review opinion and report it to the municipal government for examination and approval.
Eighteen, headquarters enterprises how to apply for rewards and subsidies?
The Municipal Development and Reform Commission will focus on organizing headquarters enterprises to declare awards and subsidies every year, and issue declaration notices and guidelines in official website. Headquarters enterprises can apply for settlement awards, contribution awards, rental subsidies and house purchase subsidies in accordance with the relevant provisions of the Implementation Opinions and reporting guidelines. In principle, the same type of awards and subsidies at the municipal level shall not be enjoyed repeatedly.