2, enterprises use waste water, waste gas, waste residue and other wastes as the main raw materials for production, income tax can be reduced or exempted within five years.
The preferential tax policies for manufacturing industry are as follows:
1. The expenses incurred by an enterprise in developing new products, technologies and processes can be directly deducted from the tax payable;
2, enterprises use waste water, waste gas, waste residue and other wastes as the main raw materials for production, income tax can be reduced or exempted within five years;
3, technical transformation of domestic equipment investment credit enterprise income tax;
4. If the value-added tax is reduced or exempted due to the development of new products, the corresponding education surcharge will also be reduced or exempted, which will be used to develop new products together with the reduction or exemption of value-added tax.
How to calculate the tax rate?
The personal income tax exemption amount is 5000 yuan, and the specific calculation formula for paying individual tax is: monthly taxable income = pre-tax income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law; Tax amount = monthly taxable income * tax rate-quick deduction.
Special deductions include basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund. ; Special additional deductions include children's education, continuing education, housing loan interest or housing rent, support for the elderly and serious medical expenses. Other deductions determined according to law include donations. Other deductions determined according to law include donations, etc.
Among them, the monthly deduction standard of housing loan interest is 1000 yuan, and the longest deduction time is 240 months, which can be deducted by one or both spouses in proportion; The deduction standard of housing rent is from 800 yuan to 1500 yuan per month. Different cities have different deduction standards, which are generally divided according to the population of the city.
The collection scope of personal income tax includes wages, salaries, royalties, business income, labor remuneration, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 25 of the Enterprise Income Tax Law of People's Republic of China (PRC), the state gives preferential treatment to enterprises and projects that support and encourage development.