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Investment Cost

The Investment Cost

Cost of Transfer of Land Use Right

Land Value Major Industrial District
=the Standard Land Price(223-236)×the gross area×the Revising Coefficient of Land Type×the Revising Coefficient of Floor-Area Ratio×the Coefficient of Launching Year

1、Cost of Water

Water Use Water Supply Charge(RMB/cubic meter) Sewage Disposal Charge(RMB/cubic meter)
Domestic Water 1.5 0.9
Industrial Water 1.8 1.05
Water of Commerce and Service Industry 2.0 1.2

2、Cost of Electricity

3、Cost of Gas

Liquefied Petroleum Gas
Gas Use Charge(RMB/ cubic meter)
Domestic Gas 18.60
Commercial Gas 19.60

Natural Gas
Gas Use Charge(RMB/ cubic meter)
Domestic Gas 3.50
Commercial Gas 4.80

4、Average Wage

Unit: RMB/person/month
High Median Low Average
Inner Shenzhen
Special<b Economic Zone
30737 2530 1110 2875
Outer Shenzhen SEZ 16287 1700 790 2057

5﹑Social Insurance

Items Paid by Enterprise Paid by Individuals Note
Basic Old-age Insurance 11% 8% Shenzhen Permanent Residents
10% 8% Shenzhen Temporary Residents
Comprehensive Medical Insurance 7% 2% Shenzhen PR
6.5% 2% Shenzhen TR
Hospitalization Insurance 1%
Industrial Injury Insurance 5-15‰ Three levels according to Industrial risks. Paid according to the actual wages declared by employees.
Unemployment Insurance 4‰ Paid according to the average monthly wage of Shenzhen’s urban workers in the previous year.
Housing Accumulation Fund 13%
Note: insurance with a"%"paid according to monthly wages.

6、Business Registration Fee

Registered Capital
Below 10 million RMB (inclusive 10 million RMB) 0.08%
Over 10 million RMB 0.04% of the excess
Over 100 million RMB No Charge to the excess

7、Land Use Tax

Tax: 2RMB/year/square meter

8、Land Transfer Deed Tax

Tax Rate: 3%

9、Educational Expenses

Rate: 3% [Educational Expenses=(Value Added Tax + Sales Tax + Excise)×3%]

10、Urban Maintenance and Construction Tax

Rate: 1% [urban maintenance and construction tax=(Value Added Tax + Sales Tax + Excise)×1%]