Ice and Snow Industry


Support infrastructure 

Focus on supporting the construction of infrastructure and public service platforms related to ice and snow tourism, sports and cultural industry clusters, and then enjoy the provincial Modern Services Industry Cluster Policy after being identified.


Guarantee key land use 

Incorporate the land of ice and snow industry into urban and rural planning, overall land-use planning and annual land-use planning, and prioritize land-use needs. Ice and snow tourism projects use barren mountains, wasteland and desolate beach, prioritize the planning indicators of new construction land. Minimum sale price of land shall be determined according to the principle of no less than the sum of land acquisition cost, land pre-development cost and relevant fees to be charged according to the planning. Support enterprises and units to use the construction land and stock of real estate acquired by the original allocation way, set up ice and snow site facilities with the premise of meeting the planning requirements, and continue to use the land by allocation for non-profit ice and snow site projects that meet the catalogue of allocated land.


Reduce tax rate 

For the high-tech enterprises engaged in the ice and snow industry that are identified as qualified, the Enterprise Income Tax shall be levied at a reduced rate of 15%. Social organizations which provide sports, tourism and cultural services identified as non-profit, shall enjoy relevant preferential policies in accordance with the law. Advertising expenditure of sports, tourism and cultural enterprises that meet the requirements can be pre-tax deducted in accordance with the law; creative and design expenditures that meet the requirements can be pre-tax deducted in accordance with the law. Newly established service enterprises in the provincial Modern Services Industry Cluster Area shall be exempted from the Real Estate Tax and the Urban Land Use Tax within 3 years.