(1) Enterprises in the high-tech industrial development zones approved by the State Council shall be subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for two years from the year of production. (2) In order to support and encourage the development of tertiary industry enterprises (including tertiary industry enterprises established by industrial enterprises owned by the whole people under the transformation management mechanism), income tax may be reduced or exempted within a certain period according to industrial policies. The specific provisions are as follows: 1. Rural industries that serve agricultural production before, during and after delivery. That is, the income from providing technical services or services by agricultural extension stations, plant protection stations, meteorological stations and rural professional technical associations and professional cooperatives in towns and villages, as well as the income from carrying out the above-mentioned technical services or services by other various urban institutions, shall be temporarily exempted from income tax. 2. Income from technical services obtained by scientific research institutions and institutions of higher learning in the transfer of technical achievements, technical training, technical consultation, technical services and technical contracting shall be temporarily exempted from income tax. 3 newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing, taxation, etc.). ), the information industry and technical service industry shall be exempted from income tax from the first year to the second year as of the date of opening. 4. 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. 5. Newly established independent accounting enterprises or business units engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, educational and cultural undertakings and health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for one year. 6, the newly established tertiary enterprises engaged in catering industry, according to its main business (calculated according to its actual number of operations) to determine the tax reduction and exemption policy. (3) Enterprises that use waste water, waste gas, waste residue and other wastes as their main raw materials may have their income tax reduced or exempted within five years. (4) Enterprises newly established in "old, less developed, border and poor" areas designated by the state may have their income tax reduced or exempted within three years. (five) the annual net income of enterprises and institutions from technology transfer, technical consultation, technical services and technical training related to technology transfer in the process of technology transfer is less than 300 thousand yuan; Temporarily exempt from income tax. (6) In case of serious natural disasters such as wind, fire, water and earthquake, the enterprise may reduce or exempt its income tax within a certain period of time. (seven) newly established employment service enterprises, when the number of unemployed people in cities and towns reached the prescribed proportion, can reduce or exempt income tax within three years. (8) Enterprises established by institutions of higher learning and primary and secondary schools may be exempted from income tax. (nine) the welfare production enterprises organized by the civil affairs departments can reduce or exempt income tax. (10) Township enterprises may subsidize social expenses at the tax payable minus 10%.
Legal objectivity:
According to Article 17 of the Regulations on Household Registration in People's Republic of China (PRC), if the contents of household registration need to be changed or corrected, the head of household or himself shall report to the household registration authority; If it is verified through examination, the household registration authority shall change or correct it. When the household registration authority deems it necessary, it may require the applicant to issue a certificate of change or correction. Information required for updating the household registration book: 1. To change marriage information, I need to hold a marriage certificate or divorce certificate and a household registration book. 2. If you want to change the academic information, you need to hold a diploma and a household registration book. 3. If you want to change your belief information, you need to hold a certificate from the religious administration department and a household registration book. 4. If you want to change the military service information, you need to hold materials such as a discharge certificate and a household registration book. 5. If you want to change the blood type information, you need to hold the certificate and household registration book issued by the hospital. 6. If I change my height information, I will go directly to the household registration room to measure my height and bring my household registration book. 7. If the household registration book is printed earlier and is inconsistent with the current household registration information, the household head or family member will print the household registration book directly in the household registration room of the police station in the jurisdiction with his ID card and the household head ID card.