(1) Preferential corporate income tax rate. According to the newly implemented enterprise income tax law, high-tech enterprises that need state support are subject to enterprise income tax at a reduced rate of 15%.
(2) Preferential tax relief in specific areas. Notice of the State Council on Implementing Transitional Tax Preferences for Newly Established High-tech Enterprises in Special Economic Zones and Pudong New Area (Guo Fa [2007] No.40) stipulates that,
1+0 countries that have completed registration after 2008, special economic zones that need special support and high-tech enterprises in Pudong New Area of Shanghai,
Income obtained in special economic zones and Pudong New Area of Shanghai shall be exempted from enterprise income tax from the first year of obtaining income from production and operation.
From the third year to the fifth year, the enterprise income tax will be levied by half according to the statutory tax rate of 25%.
(3) Preferential policies for the transitional period. Notice of the State Council on Implementing Transitional Preferential Policies for Enterprise Income Tax (Guo Fa [2007] No.39) stipulates that as of June 2008, 65438+ 10/,
Enterprises that used to enjoy regular tax reduction and exemption benefits such as "two exemptions and three reductions" and "five exemptions and five reductions" of enterprise income tax will continue to enjoy it after the implementation of the new tax law in accordance with the preferential measures and years stipulated in the original tax laws, administrative regulations and relevant documents until the expiration.
However, if the tax preference has not been enjoyed because of no profit, the preferential period will be calculated from 2008.
(4) High-tech enterprises applying for accreditation can enjoy preferential income tax policies for high-tech enterprises, such as total R&D expenses, total revenue, total sales revenue, and income of high-tech products (services) related to all production and business activities at home and abroad.
That is to say, the income from overseas can be paid enterprise income tax at the preferential tax rate of 15%, and the total domestic and overseas tax payable can be calculated at the preferential tax rate of 15% when calculating the overseas credit line.
Extended data:
Article 6? The state plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs.
Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.
Article 7? The tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.
Article 8? Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities.
Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law.
Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.
Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.
Article 9? Tax authorities should strengthen team building and improve the political and professional quality of tax personnel.
Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law.
Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.
Article 10? The tax authorities at all levels should establish and improve the internal control, supervision and management system.
The higher tax authorities shall supervise the law enforcement activities of the lower tax authorities according to law.
Tax authorities at all levels shall supervise and inspect the implementation of laws, administrative regulations and standards of honesty and self-discipline by their staff.
Article 11? The duties of the tax authorities responsible for collection, management, inspection and administrative reconsideration shall be clear, separated and restricted.
Article 12? Tax officials who have an interest in collecting taxes and investigating cases of tax violations shall withdraw.
Thirteenth any unit or individual has the right to report violations of tax laws and administrative regulations. The organ that receives the report and the organ responsible for investigation and handling shall keep confidential the informant. The tax authorities shall reward informants in accordance with the provisions.
Article 14 the tax authorities mentioned in this law refer to tax bureaus at all levels, tax sub-bureaus, tax offices and merged institutions established in accordance with the provisions of the State Council? tax registration
Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents.
The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
This article? The scope and methods for taxpayers other than those specified in the first paragraph to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.
Article 16 A taxpayer engaged in production or business operations who changes the contents of tax registration shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.
Article 17? Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities.
Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.
When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.
Reference: People's Republic of China (PRC) Tax Collection and Management Law-China Government Network
People's Republic of China (PRC) Tax Collection and Management Law _ China People's Congress Network?