Conditions for consulting companies to reduce or exempt enterprise income tax

1. According to the current regulations, newly established independent accounting enterprises or business units engaged in consulting (including science and technology, law, accounting, auditing, taxation and other industries) and information industry and technical service industry (that is, not only independent legal person enterprises, newly established branches, business departments and offices, but independent accounting is required) are exempted from enterprise income tax from the first year to the second year.

2, enterprises and institutions of technology transfer, as well as in the process of technology transfer and technology transfer related to technical advice, technical services, technical training income, annual net income of less than 300 thousand yuan, temporarily exempt from enterprise income tax, the excess tax according to law. However, if it belongs to scientific research institutions or institutions of higher learning, the income from technical services obtained from the transfer of technical achievements, technical training, technical consultation, technical services and technical contracting shall be temporarily exempted from taxation.

The above is a nationwide discount. There are also special concessions for some special areas such as the western region and special zones, as well as some special industries such as scientific research institutions. Specifically, QQ3 15359408 communication.

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