Personnel expenses

Item	Fee standard
Salary level	Ordinary staff : 450-1,500 yuan Executives: 1,000-5,000 yuan
Social insurance	Type of insurance	Ratio borne by employer	Ratio borne by individual	Total
	Pension insurance (%)	10	6	16
	Unemployment insurance (%)	1	1	2
	Industrial injury insurance (%)	0.5-1.5		0.5-1.5
	Medical insurance (%)	7	2	9
	Birth insurance (%)	0.5		0.5

Registration fee for enterprise

Items Fee standards Items Newly established enterprises Change of enterprises Branches Joint registration Code for organization & institution 53 yuan 53 yuan 53 yuan Making official seal 150 yuan/piece 150 yuan/piece 150 yuan/piece State taxation registration 35 yuan 15 yuan 35 yuan Local taxation registration 35 yuan 15 yuan 35 yuan Financial registration Blank Blank 50 yuan Statistics registration 35 yuan 15 yuan Blank Registration for commerce and industry Registry for opening business For those with a registered capital of 10 million yuan or below, at a rate of 0.8ˇë; for the portion exceeding 10 million yuan, at a rate of 0.4ˇë; for the portion exceeding 100 million yuan, no charge 300 yuan Announcement fee 400 yuan 300 yuan, and fee for change 100 yuan 400 yuan Production cost 40 yuan 50 yuan 70 yuan Contract verification fee 1ˇë of the total amount of contract (minimum 40 yuan, maximum 3,000 yuan)

Taxation 

Local income taxes of enterprise The preferential rate for foreign invested enterprises is 15% and it can be treated with two-year exemption and three-year half reduction. City construction tax Exempted Education surtax Exempted Real estate tax Original value of real estate (1-30%)ˇÁ1.2% (Exempted in the first three years.) Personal income tax Personal income tax: Personal above 1,400 yuan, per month for local employees above 4,000 yuan per month for overseas employees. The tax rate is 5-4.5%. Value-added tax 17% Commodity inspection fee Goods valueˇÁ0.25%ˇÁ70% Quarantine and inspection fee Bulk goods 0.5-1 yuan/ton Container 40 yuan/20 ft; 80 yuan/40 ft Charge for waste discharge Charge for conformity discharge 0.05 yuan/ton Charge for discharge exceeding criteria Pollutants/exceeding the criteria 0.18 yuan/ton Pollutants exceeding the criteria 0.05 yuan/ton+2600 yuan

Electricity fee

Type of electricity use		Preferential electrical fees in economic function zones	Electrical fees in common areas
Large-scale industries	(1) Basic electricity fee	9.00 yuan/KVA. Per month based on transformer capacity, or 13.50 yuan/KW. Per month based on maximum demand	9.00 yuan/KVA. Per month based on transformer capacity, or 13.50 yuan/KW. Per month based on maximum demand
	(2) Electrical fee	0.542 yuan for consumption of less than 1 KVA, 0.542 yuan for 35-100KVA, 0.542 yuan for over 220 KVA	0.568 yuan 0.558 yuan 0.548 yuan
Electrical fees for common industries and non-industries		0.730 yuan for consumption of less than 1 KVA, 0.720 yuan for 1-10KVA, 0.710 yuan for 35 KVA or above	0.730 yuan 0.720 yuan 0.710 yuan
Electrical fees for commercial use		0.92 yuan for consumption of less than 1 KVA, 0.910 yuan for 1-10KVA, 0.9 yuan for 35 KVA or above	0.92 yuan 0.91 yuan 0.90 yuan
Electrical fees for irrigation and drainage in crop fields		0.357 yuan	0.357 yuan

Water charge

Types of users		Calculating unit	Price (yuan)
Land for industrial use	High-tech Technology Development Zone	m3	1.18
	Zhuhai Free Trade Zone	m3	1.18
	Zhuhai Harbor Industrial Zone	m3	1.18
	Industrial water in other zones	m3	1.45
Water for commercial institutions and groups		m3	1.52
Water for construction industry		m3	2.02
Water for catering industry		m3	2.17
Water for special trades		m3	3.5
Water by residents		m3	1.02

Land sales and factory building construction

Items	Standards of charge
Land price	1. Land price policies of financial subsidies are implemented. The concrete prices are determined according to the real situation of projects, including six connections and one leveling, and the 1:1 construction application fee for the land use right; 2. Water, electrical and various accessory facilities are within 50 meters from the land to be used;
Land royalty	Exempted
Line-laying fee	358 yuan/point (including red lines for the land to be used and red lines for construction)
Line-verifying fee	1066 yuan/building
Filing fee for fire-prevention construction	3 yuan/m2; charged according to building area
Quality inspection fee for project	Charged at the rate of 3.5%(the State specified standard) (Both parties can reach a preferential rate of charge through negotiation)
Supervision fee of project	Total cost of project	Charge rate (charged according to the percentage of the total cost of project)
	Below 5 million yuan	2.5%
	5-10 million yuan	2-2.5%
	10-50 million yuan	1.4-2%
	50-100 million yuan	1.2-1.4%
	Over 100 million yuan	1%
	The above are the standard charges specified by the State, and both parties can reach a preferential rate of charge through negotiation
Guaranty money for files	1% (not exceeding the maximum amount of 50,000 yuan)
Charge for noise	800-1,500 yuan/month (calculated according to the total amount of investment and time of construction)
Measurement fee for buildings	160 yuan (for less than 100m2, and 48 yuan for every additional 100 square meters)
Registration fee for property right	70 yuan