Whether Qianhai enterprises can collect enterprise income tax at a reduced rate of 15% must first meet the following two points:
1. The company's industry conforms to the Preferential Catalogue of Enterprise Income Tax in Qianhai;
2 enterprises should take the industrial projects specified in the preferential catalogue as their main business, and the main business income accounts for more than 70% of the total income of enterprises.
What are the specific contents of the Preferential Catalogue of Enterprise Income Tax for Qianhai Shenzhen-Hong Kong Modern Service Cooperation? The following details are introduced:
First, the modern logistics industry
1, supply chain management services such as supply chain solution design, order management and execution, virtual production, information management, fund management and consulting services.
2. Onshore and offshore logistics outsourcing services
3. Development and operation of modern logistics technology and logistics service system.
4. Settlement and management of third-party logistics
Second, the information service industry
1, development of telecom value-added service application system
2, electronic authentication, e-commerce, e-government technology research and development
3, information security technology research and development services
4. Data mining, data analysis, data service and digital resource development.
5. The next generation mobile communication network, the research and development of the next generation Internet technology based on IPv6.
6, satellite communication technology research and development
7.R&D and general software, industrial application software and embedded software services.
8, cloud computing, Internet of Things, highly trusted computing, intelligent network, big data and other technology research and development and services.
Third, the technology service industry.
1, new energy, new materials, biomedicine, low-carbon environmental protection and other professional scientific and technological services.
2, gene sequencing, stem cells, functional proteins, life and health and other emerging technology research and development and services.
3, new energy batteries, three-dimensional display and printing technology research and development and services.
4, information technology outsourcing, business process outsourcing, knowledge process outsourcing and other technologically advanced services
Fourth, cultural and creative industries.
1, graphic design, packaging design, advertising design, interior design, landscape design, industrial design, fashion design and other creative design services.
2. Development of cultural information resources
3, network audio-visual program technology research and development and service
4. R&D and creation of animation and online games.
5.R&D and New Media Technology Services