Preferential income tax policies for venture capital enterprises

1. Tax preference-industry category: (1) Agriculture, forestry, animal husbandry and fishery are exempted. Cultivation of new varieties of cultivated crops such as vegetables, cereals, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts; Chinese herbal medicine cultivation; Cultivation and planting of trees; Raising livestock and poultry; Collecting forest products; Irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery and other agricultural, forestry, animal husbandry and injection projects; Marine fishing. (2) halve agriculture, forestry, animal husbandry and fishery, and plant beverage crops and spice crops such as flowers and tea; Marine aquaculture and inland aquaculture II. Preferential tax policies for small and low-profit enterprises: 1. The portion of the annual taxable income of small-scale low-profit enterprises that does not exceed1000,000 yuan shall be included in the taxable income at the reduced rate of 12.5%, and the enterprise income tax shall be paid at the rate of 20%. 2. For the part of small-scale low-profit enterprises whose annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, the tax rate is reduced by 25% and the enterprise income tax is paid at a reduced rate of 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan. 3.R&D and innovation and tax incentives 1. Enterprise income tax of high-tech enterprises 15%. For high-tech enterprises that need special support from the state, enterprise income tax shall be levied at a reduced rate of 15%. 2. An integrated circuit manufacturer or project is exempted from the integrated circuit manufacturer whose line width is less than 28 nm (inclusive) encouraged by the state for ten years, and its operating period exceeds 15. The state encourages enterprises or projects whose production lines are less than 65nm (inclusive) and whose operating period exceeds 15 years to be exempted from enterprise income tax from the first year to the fifth year, and the enterprise income tax will be halved at the statutory tax rate of 25% from the sixth year to the tenth year. Integrated circuit manufacturers or projects whose line width is less than 130 nm and whose operating period exceeds 10 years are encouraged by the state shall be exempted from enterprise income tax from the first year to the second year, and the enterprise income tax shall be levied at the statutory tax rate of 25% from the third year to the fifth year. Losses incurred by integrated circuit manufacturers whose line width is less than 130 nm (inclusive) encouraged by the state in the tax year are allowed to be carried forward to the following years, and the longest period of summary carry-forward shall not exceed 10 year. 3. Enterprises engaged in integrated circuit design and software shall be exempted from enterprise income tax from the first year to the second year, and the enterprise income tax shall be halved at the statutory tax rate of 25% from the third year to the fifth year. 4. Key integrated circuit design and software enterprises are exempted from taking over the key integrated circuit design and software enterprises encouraged by the state 10%. From the profit-making year, the enterprise income tax is exempted from the first year to the fifth year, and the enterprise income tax is levied at a reduced rate of 10% in subsequent years. 5. The depreciation period of integrated circuit production equipment is at least 3 years. The depreciation period of production equipment of integrated circuit manufacturing enterprises can be appropriately shortened to 3 years (inclusive). 6. Eligible technology transfer income exceeds 5 million yuan, and eligible technology transfer income is exempted or reduced, that is, the technology transfer income of resident enterprises in a tax year does not exceed 5 million yuan. Corporate income tax will be levied at half the amount exceeding 5 million yuan. 7. In addition to the actual R&D expenses incurred by the enterprise in R&D activities, the R&D expenses will be deducted by 75%. If intangible assets are not formed and included in the current profits and losses, on the basis of actual deduction according to regulations, it will be 20 18 1 to 2020 12. If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period. The execution period is extended to12,2023,31. 8. When the R&D expenses of manufacturing enterprises are withheld by 100%, they can enjoy the R&D expenses actually incurred in R&D activities of manufacturing enterprises. If intangible assets are not formed and included in the current profits and losses, they will be deducted according to the regulations, and will be added at 100% of the actual amount before tax from 2021. Where intangible assets are formed, they shall be amortized before tax from 202 1 1 according to 200% of the cost of intangible assets. A manufacturing enterprise refers to an enterprise whose main business is manufacturing and whose main business income accounts for more than 50% of the total income in the current year. Enterprises can choose to enjoy the preferential policy of R&D expenses plus deduction in the first half of that year when they are in declare in advance in the third quarter of that year (paying enterprise income tax quarterly) or in September (paying enterprise income tax monthly). 9. The expenses incurred in entrusting 80% and 2/3 of overseas R&D activities shall be included in the overseas R&D expenses entrusted by the entrusting party according to 80% of the actual expenses incurred. The part of R&D expenses incurred by entrusting overseas, which does not exceed two-thirds of the domestic qualified R&D expenses, can be deducted before enterprise income tax according to regulations. 10. Two years for venture capital enterprises. If 70% of venture capital enterprises and angel investors have invested in start-up technology enterprises for more than two years (24 months) by means of equity investment, 70% of their investment amount can be deducted from the taxable income of venture capital enterprises in the year when the equity has been held for two years; If the deduction is insufficient in the current year, it can be carried forward in future tax years. 1 1. If the R&D expenses actually incurred in the R&D activities of small and medium-sized science and technology enterprises do not form intangible assets and are included in the current profits and losses, 1 00% of the actual amount will be deducted from1before tax in 2022; Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2022. 4. Tax preferential treatment for special groups 1, plus deduction of wages for the disabled 100% plus deduction of wages paid by enterprises to resettle the disabled refers to 100% deduction of wages paid to disabled employees on the basis of actual deduction. 2. The family income of providing for the aged and caring for children is reduced by 90% and included in the total income. 3. Tax credit for self-employment of retired soldiers 1.44 million yuan/year. Retired soldiers who are engaged in self-employment shall be deducted from the actual value-added tax payable in the current year within 3 years (36 months, the same below) according to the limit of 12000 yuan per household per year. The limit standard can be up to 20%. 4. The tax credit for recruiting retired soldiers is 9000 yuan/year. If an enterprise recruits self-employed retired soldiers and signs a labor contract with them for more than 1 year and pays social insurance premiums according to law, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions will be deducted in turn according to the actual number of recruits within three years from the month of signing the labor contract and paying social insurance. The quota standard is 6000 yuan per person per year, with a maximum increase of 50%. 5. Green environmental protection with tax incentives is 1. Income from qualified environmental protection, energy saving and water saving projects shall be exempted and levied by half. Income from qualified environmental protection, energy saving and water saving projects shall be exempted from enterprise income tax from the first year to the third year, and shall be levied by half from the fourth to the sixth year. 2. The income from comprehensive utilization of resources is reduced by 90%, which means that the income obtained by an enterprise from producing products that are not restricted or prohibited by the state and meet the relevant national and industrial standards with the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials is included in the total income at a reduced rate of 90%. 3. Enterprises can purchase and actually use special equipment for environmental protection, energy saving and water saving and safety production according to a certain proportion, and 10% of the investment in special equipment can be deducted from the tax payable of the enterprise in the current year; If the credit is insufficient in the current year, it can be carried forward in the next five tax years. Enterprises that enjoy the preferential enterprise income tax stipulated in the preceding paragraph shall actually purchase and put into use the special equipment stipulated in the preceding paragraph; If the enterprise transfers or rents the above-mentioned special equipment within five years, it will stop enjoying the preferential enterprise income tax and pay back the deducted enterprise income tax. 4. Pollution prevention 15% Third-party prevention and control enterprises shall collect enterprise income tax at a reduced rate of 15%. 6. The tax rate of 60% in preferential tax regions 1 and western regions 15% will be from 202 1 to 1 in 2030. The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and whose main business income accounts for more than 60% of the total income of the enterprise. 2. According to the western region, Xiangxi Tujia and Miao Autonomous Prefecture in Hunan Province, Enshi Tujia and Miao Autonomous Prefecture in Hubei Province, Yanbian Korean Autonomous Prefecture in Jilin Province and Ganzhou City in Jiangxi Province can implement the enterprise income tax policy in the western region according to the western region. 3. Khorgos and Kashgar are exempt from 2065438+65438 from 00+ 1 in1in October to 3 1 in February 2020. Newly established enterprises in Kashgar and Khorgos Special Economic Zones in Xinjiang belong to the Catalogue of Preferential Income Tax for Industrial Enterprises in Difficult Areas in Xinjiang (hereinafter referred to as the Catalogue). 4. 65,438+05% in Hengqin West Zone, from 2065,438+04 to10,65,438+0 to 365,438+0 in February 2020. For encouraged industrial enterprises located in Hengqin New Zone, the tax rate can be reduced by 65,438+05% upon application. 5. Three types of Hainan Free Trade Port (reduction, exemption and deduction) were implemented from June 65438+1 October 1 to June 65438+February 31(June1) in 2024. (2) Income from newly-increased overseas direct investment by enterprises in tourism, modern service industry and high-tech industries established in Hainan Free Trade Port shall be exempted from enterprise income tax. (3) For enterprises established in Hainan Free Trade Port, newly purchased (including self-built and self-developed) fixed assets or intangible assets with a unit value of not more than 5 million yuan (inclusive) are allowed to be included in the current cost at one time, and deducted when calculating taxable income, and depreciation and amortization are no longer calculated on an annual basis; Newly purchased (including self-built and self-developed) fixed assets or intangible assets with a unit value of more than 5 million yuan can shorten the depreciation and amortization period or adopt the accelerated depreciation and amortization method. Seven, tax preferential basic industries 1, public infrastructure projects supported by the state, investment and business income three exemptions and three reductions, public infrastructure projects supported by the state, refers to the "public infrastructure projects, airports, railways, highways, urban public transportation, electricity, water conservancy and other projects" as stipulated in the Catalogue of Preferential Enterprise Income Tax. The income from investment and operation of public infrastructure projects supported by the state as mentioned in the preceding paragraph shall be exempted from enterprise income tax from the first year to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year. Enterprises engaged in contracted operation, contracted construction and self-built self-use projects in this article shall not enjoy the preferential enterprise income tax stipulated in this article. 2. Accelerated depreciation The fixed assets specified in CaishuiNo. [20 14]75 and CaishuiNo. [20 15] 106 will be depreciated at an accelerated rate from June 201October 65438. The newly purchased equipment and appliances of small and medium-sized enterprises from June 65438+1 October1to February 3, 2022, with a unit value of more than 5 million yuan, will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value. Among them, 100% of the unit value of equipment and appliances with a minimum depreciation period of 3 years stipulated in the implementation regulations of the enterprise income tax law can be deducted before tax in the current year; If the minimum depreciation period is 4 years, 5 years, 10 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted before tax in other years according to regulations. If an enterprise chooses to apply the above policies to offset the losses of the current year, it can carry them forward in the next five tax years, and enterprises that enjoy other policies to extend the period of loss carry-forward can implement them according to the existing regulations.