1, exempted 1 year:
(1) Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications.
(2) An enterprise established to handle and utilize the resources abandoned by other enterprises and listed in the comprehensive utilization catalogue of resources.
(3) The enterprise encounters serious natural disasters such as wind, fire, water and earthquake.
2. Exemption for 2 years:
(1) Newly established high-tech enterprises are counted from the year of production.
(2) Newly established independent accounting enterprises or business units engaged in consulting industry (including science and technology, law, accounting, auditing, taxation and other consulting industries), information industry and technical service industry.
(3) Newly established independent accounting enterprises or business units for transportation, posts and telecommunications (halved in the second year)
(4) 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. Health enterprises or institutions
(5) After the expiration of the tax exemption period for labor employment service enterprises, the newly resettled unemployed persons accounted for more than 30% of the total number of employees in the enterprise in that year (halved).
3.3-year exemption period:
(1) in the country to determine the "old. Emerging enterprises in underdeveloped, borderless and poverty-stricken areas.
(2) Newly established urban employment service enterprises, when the number of unemployed people in cities and towns exceeded 60% of the total number of employees.
4. Exemption for 5 years:
(1) In the production process of the enterprise, the income of products produced by the enterprise with the resources in the Catalogue of Comprehensive Utilization of Resources as the main raw materials, and the income of building materials products produced by the enterprise with a large number of coal gangue, slag and fly ash outside the enterprise as the main raw materials, from the date of production and operation,
5. Temporary tax exemption (reduction):
(1) The tax rate for high-tech enterprises in high-tech industrial development zones approved by the State Council is 15%.
(two) the income from rural industries providing pre-natal, mid-natal and post-natal services for agricultural production, and the income from other urban institutions providing technical services or labor services.
(3) Scientific research institutions and universities serve the transfer of technological achievements, technical training and technical consultation in various industries. Technical service income obtained from technical services and technical contracting.
(4) The annual net income of technology transfer, technical consultation, technical service and technical training related to technology transfer of enterprises and institutions is less than 300,000 yuan.
(5) Universities and schools run factories.
(6) welfare factories, streets and other social welfare production units organized by the civil affairs department, in which the placement of "four disabled" personnel accounts for more than 35% of the total number of production personnel.
(7) Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel and does not reach 35% (halved).
(8) Township enterprises (decrease 10%)
Extended data
In addition to the exemption from income tax, according to the provisions of Article 8 of the new enterprise income tax law on pre-tax deduction: "The reasonable expenses actually incurred by the enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.
Its provisions and accounting principles are as follows:
1. Priority principle of tax law: When calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and regulations, it shall be calculated in accordance with the provisions of tax laws and regulations.
2. The principle of harmonization of tax laws: If the expenses actually recognized by an enterprise in the financial accounting treatment according to the provisions of the financial accounting system do not exceed the pre-tax deduction scope and standards stipulated in the enterprise income tax law and relevant tax laws and regulations, the expenses recognized in the actual accounting treatment of the enterprise shall be deducted before the enterprise income tax, and its taxable income shall be calculated. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 15 (20 12)
3. Blank principle of tax law: The specific deduction items that are not clearly stipulated by tax laws and regulations and the State Council financial and tax authorities shall be calculated in accordance with the national financial and accounting regulations without violating the basic principles of pre-tax deduction.
References:
People's Republic of China (PRC) Enterprise Income Tax Law-State Taxation Bureau