1, high-tech enterprises in high-tech industrial development zones approved by the State Council are subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for 2 years from the year of production;
2 rural industries that serve agricultural production before, during and after delivery, namely rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations and aquatic products stations. Living stations, weather stations, farmers' professional technical associations and professional cooperatives are temporarily exempt from income tax on the income obtained by providing technical services or services, as well as the income obtained by other urban institutions to carry out technical services or services; Technical achievements transfer, technical training and technical consultation for scientific research units and colleges and universities serving various industries. Income from technical services and technical contracting is temporarily exempted from income tax; Newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing and taxation). ), the information industry and technical service industry shall be exempted from income tax for 2 years from the date of opening; Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year and levied income tax by half in the second year; The newly established independent accountants are engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings. Enterprises or business units engaged in health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for two years from the date of opening;
3, enterprises in addition to the products specified in the original design, comprehensive utilization of the production process of the enterprise, with "comprehensive utilization of resources" as the main raw materials for the production of products, and enterprises using bulk coal gangue, slag, fly ash as the main raw materials for the production of building materials products, from the date of production and operation, shall be exempted from income tax for 5 years; An enterprise established to treat and utilize the resources abandoned by other enterprises in the Catalogue of Comprehensive Utilization of Resources may, with the approval of the competent tax authorities, reduce or exempt its income tax 1 year;
4. Newly-established enterprises in "old, little, border and poor" areas determined by the state may be exempted from income tax for 3 years with the approval of the competent tax authorities;
5, enterprises and institutions of technology transfer, as well as in the process of technology transfer and related technical advice, technical services, technical training income, annual net income of less than 300 thousand yuan, temporarily exempt from income tax;
6. In case of serious natural disasters such as wind, fire, water and earthquake, with the approval of the competent tax authorities, the enterprise may reduce or exempt its income tax 1 year;
7. Newly established urban employment service enterprises, where the number of urban unemployed exceeds 60% of the total number of employees of the enterprise in that year, may be exempted from income tax for 3 years upon examination and approval by the competent tax authorities; After the expiration of the tax exemption period for labor employment service enterprises, if the newly placed unemployed persons account for more than 30% of the total number of original employees of the enterprise in that year, the income tax may be halved for 2 years upon examination and approval by the competent tax authorities;
8. Income from the production and operation of factories and farms run by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax. Income from various advanced courses and training courses organized by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax. School-run enterprises that enjoy preferential tax treatment in institutions of higher learning and primary and secondary schools must be funded by the school itself, managed and operated by the school, and the operating income belongs to the school. The following enterprises shall not enjoy preferential tax treatment for school-run enterprises:
(1) transform the original tax-paying enterprise into a school-run enterprise;
(2) on the basis of the original school-run enterprise, the school absorbs the joint venture invested by other units;
(3) Joint ventures invested by the school to other units;
(four) enterprises jointly organized by schools and other enterprises, units and individuals;
(five) the school will sublet the school-run enterprises to enterprises operated by other units;
(6) The school contracts the school-run enterprises to individual enterprises. The scope of institutions of higher learning and primary and secondary schools that enjoy preferential tax policies is limited to general education schools organized by the education department, excluding RTVU, Polytechnic University, enterprise-run staff schools, private schools and other adult schools.
9. For welfare factories and streets organized by the civil affairs departments, social welfare production units with "four disabled" personnel accounting for more than 35% of the total number of production personnel who do not change production halfway are temporarily exempted from income tax; Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel and does not reach 35%, the income tax will be levied by half;
10. Township enterprises can reduce the tax payable 10% to subsidize social expenses.
The development stages of the enterprise are as follows:
1. Newborn period: The most important task of a newly established enterprise is to survive and develop, and it needs to enter the growth period as soon as possible. The main characteristics of this stage are difficult operation, limited resources, high market uncertainty, and the business model has not yet taken shape;
2. Growth period: Through efforts in the new period, the enterprise has gradually grown, expanded its business scale and started to make profits. The main characteristics of this stage are the initial establishment of corporate culture, a certain market share, improved management ability, and the need to strengthen the attraction of funds and talents;
3. Stable period: the business of the enterprise is gradually stable and maintains steady growth, the market position is increasingly consolidated, and technological upgrading and industrial upgrading are continuously carried out. The main characteristics of this stage are: shifting from a short-sighted corner to a long-term perspective, shifting the focus to maintaining the smooth development and continuation of existing successful businesses, and actively investing in research and development and innovation;
4. Decline period: Due to external or internal reasons, enterprises are entering a recession period, their business performance is gradually declining, and the market competition pressure is increasing. The main feature of this stage is the need to take effective measures to stop losses, including enterprise transformation, continuous organizational adjustment and management innovation, and try to avoid recession and death.
To sum up, each tax exemption policy has its own applicable conditions and time limit. When enjoying the tax exemption policy, enterprises need to carefully study various policies and regulations, declare them according to regulations, and apply after being approved by the tax authorities.
Legal basis:
Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC)
The following income is tax-free income:
(1) Debt interest income;
(2) Income from dividends, bonuses and other equity investments among eligible resident enterprises.