See for yourself. The following is the scope of tax exemption.
I turnover tax
Specifically, it includes seven tax preferential policies, including value-added tax, consumption tax, business tax, customs duty, agricultural tax, agricultural specialty tax and animal husbandry tax.
1. Computer software is tax-free. If the copyright and ownership of computer software products registered by the National Copyright Administration are transferred at the time of sale, business tax shall be levied, and value-added tax shall not be levied. (Caishui [1999] No.273)
2. Technical transformation of self-use equipment is tax-free. Self-use equipment imported for technical transformation projects approved by the state shall be exempted from customs duties and import value-added tax. (Guo Fa [1997] No.37)
3. Imported self-use equipment for the production of high-tech products is duty-free. Self-use equipment imported by enterprises for the production of products listed in the national high-tech product catalogue, as well as technologies, accessories and spare parts imported with the equipment according to the contract, are exempt from customs duties and import value-added tax, except for goods listed in the catalogue of imported goods that are not tax-free for domestic investment projects. (Caishuizi [1999] No.273)
4. Software fees are tax-free. When an enterprise introduces advanced technology listed in the national high-tech product catalogue, the software fees paid overseas according to the contract shall be exempted from customs duties and import value-added tax. (Caishuizi [1999] No.273)
5. Maintenance spare parts are tax-free. Maintenance spare parts imported to provide after-sales service for the introduction of advanced technology can be exempted from tax import procedures and deposited in bonded warehouses.
6. Equipment of software production and integrated circuit design enterprises is tax-free. Confirmed software manufacturers and integrated circuit design enterprises do not need to issue a confirmation letter for importing their own equipment and technologies (including software) and accessories and spare parts imported with the equipment according to the contract. Does not account for the total investment, except for imported goods that are not exempted from duty according to the state regulations, customs duties and import value-added tax will be exempted from July 2000 1. (Caishui [2000] No.25)
7. Imported equipment of integrated circuit manufacturing enterprises is tax-free. As of July 1 day, 2000, the recognized integrated circuit manufacturers imported integrated circuit technology and complete sets of production equipment, and imported special integrated circuit equipment and instruments separately, except for imported goods that are not duty-free as stipulated by the state. (Caishuizi [2000] No.25)
8. Imported materials and parts of integrated circuit manufacturing enterprises are exempt from tax. From July 1 2000, the production raw materials and consumables imported by integrated circuit manufacturing enterprises established in China with an investment of more than 8 billion yuan or an integrated circuit line width of less than 0.25μm will be exempted from customs duties and import value-added tax. (Caishui [2000] No.25 and Caishui [2002] 136)
9. Tax reduction for biological products. General taxpayers selling biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues can be taxed at the rate of 6% and allowed to issue special invoices for value-added tax. ([94] Caishuizi No.4)
10. computer software tax reduction. For small-scale taxpayers who are production enterprises and produce and sell computer software, the tax rate is 6%; Small-scale taxpayers who belong to commercial enterprises and sell computer software have a tax rate of 4%; The tax authorities may issue special invoices for value-added tax according to different collection rates. (Caishuizi [1999] No.273)
1 1. Software product tax refund. From June 24th to 20th, 2000, they sold software products developed and produced by themselves, or exported imported software after localization; After the tax is levied at the statutory tax rate of 17%, if the actual tax burden exceeds 3%, the value-added tax will be refunded immediately. (Caishui [2000] No.25)
12. Tax refund for integrated circuit products. From June 24th to 20th, 200010, the sales of integrated circuit products (including monocrystalline silicon wafers) produced by it were taxed at the statutory tax rate of 17%. If the actual tax burden exceeds 3%, the VAT will be refunded immediately. (Caishui [2000] No.25 and Caishui [2002] No.70)
13. Computer software deduction. Production enterprises and commercial enterprises belonging to small-scale taxpayers can issue invoices at different tax rates when selling computer software. (Caishuizi [1999] No.273)
14. technology transfer income is tax-free. Income from technology transfer obtained by scientific research units shall be exempted from business tax. ([94] caishuizi No. 10)
15. technology transfer income is tax-free. The income of units and individuals engaged in technology transfer, technology development business and related technical consultation and technical service business shall be exempted from business tax with the approval of the provincial tax authorities. (Caishuizi [1999] No.273)
16. the income from technology transfer of foreign enterprises and foreign individuals is tax-free. With the approval of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), the income obtained by foreign enterprises and foreign individuals from transferring the ownership or use right of patented technology and non-patented technology to others with compensation from abroad and providing relevant technical consultation and technical services shall be exempted from business tax. (Caishuizi [1999] No.273, Guoshuifa [2000] No.66, Caishuizi [200 1] No.36)
17. Software usage fees are tax-free. Foreign enterprises sell software to enterprises in China alone, or transfer the software related to the use of these goods together with the sales of goods such as posts and telecommunications, communication equipment and computers. Domestic transferee enterprises import the above software, regardless of whether they have paid customs duties and import value-added tax, and will no longer withhold and remit business tax of foreign enterprises. (Guo Shui Fa [2000] 179)
18. Software fees are not taxed. Foreign enterprises rent goods such as posts and telecommunications, communication equipment and computers to enterprises in China, and charge related fees such as software separately, which is regarded as the rental income of the above goods, and no business tax is levied. (Guo Shui Fa [2000] 179)
19. Non-profit scientific research institutions are exempt from tax. Non-profit scientific research institutions engaged in technology development, technology transfer and related technical consultation and technical services are exempt from business tax. (Guo Ban Fa [2000] No.78)
20. Tax reduction for comprehensive utilization of products. From 200 111October1,the value-added tax will be levied at a reduced rate of 50% on the electricity produced by coal mines, coal slime, oil shale and wind power generation and some new wall materials listed by the state. (Cai Shui [200 1]No. 198)
2 1. The export tax rebate rate for aerospace vehicles and CNC machine tools is 17%. Since June 65438+1 October1day, 2004, the export tax rebate rate of listed goods such as aerospace aircraft and CNC machine tools has been maintained at 17%. (Caishui [2003] No.222)
22. Export tax rebate rate for high-tech products. From June 65438+1 October1day, 2004, the products exported in the Export Catalogue of High-tech Products (2003 Edition) shall be subject to the tax rebate rate stipulated in the document Caishui [2003] No.222 (Caishui [2003] No.238).
23. The export of computer software is duty-free. From June 5438+1 October1day, 2004, the export of computer software (customs export commodity code 9803) is duty-free, and its input tax will not be deducted or refunded. (Caishui [2003] No.238)
24. Comprehensive utilization products will be returned immediately. Before the end of 2005, the comprehensive utilization products (except export comprehensive utilization products) produced and processed by enterprises with "three leftovers" and secondary firewood as raw materials will be subject to the method of VAT refund upon collection. Enterprises that produce the above-mentioned comprehensive utilization products shall separately account for product sales, VAT output tax and input tax. If there is no separate accounting or accurate accounting, the immediate withdrawal policy is not applicable. (Caishui [20065438+0] No.72)
25. Comprehensive utilization products will be returned immediately. From 200 1, 1 and 1, the following goods are subject to the policy of VAT collection before return. (Caishui [2000]No. 198)
(1) Shale oil and other products produced and processed by oil shale.
(2) Recycled asphalt concrete produced by mixing not less than 30% of waste asphalt concrete into production raw materials.
(3) Municipal solid waste power generation.
(4) Cement produced by mixing not less than 30% of coal gangue, stone coal, fly ash, bottom slag of coal-fired boiler (excluding blast furnace slag) and other waste residues into production raw materials.
26. The comprehensive utilization of resources will be refunded immediately. For cement clinker whose raw materials contain more than 30% waste residue such as fly ash, the value-added tax will be refunded immediately. (Guoshuihan [2003] 1 164)
27. The income from technology transfer of foreign enterprises and foreign individuals shall be exempted from tax. The income obtained by foreign enterprises and individuals from transferring intangible assets from abroad to China belongs to the contract signed before the end of 1993. No matter when income is obtained, business tax is not levied. After 1994 65438+ 10/0 1, the income obtained after 1 999 65438+/0/01shall be exempted if the application is submitted to the local provincial science and technology department for examination and approval. Business tax is levied on the income obtained from the transfer of intangible assets other than technology. (Caishui [20065438+0] No.36)
28. The income of transformed scientific research institutions is tax-free. The State Council approved 242 scientific research institutions under the former State Economic and Trade Commission and 1134 scientific research institutions under the1departments such as the Ministry of Construction, as well as social public welfare scientific research institutions under the the State Council departments (units) approved by the Ministry of Science and Technology, the Ministry of Finance and the Central Organizing Committee, to be transformed into enterprise scientific research institutions and enter enterprise scientific research institutions to engage in technology transfer, technology development business and related technical consultation and technology. (Caishui [2003]No. 137)
Two. business income tax
Specifically, it includes tax incentives for enterprise income tax, income tax for foreign-invested enterprises and foreign enterprises, and personal income tax.
(1) Tax reduction or exemption
1. Relief for high-tech enterprises. For high-tech enterprises, corporate income tax is levied at a reduced rate of 15%; New high-tech enterprises in the region shall be exempted from income tax for 2 years from the profit-making year. (Caishui [2006] No.88)
2. Agricultural technical services and labor services are tax-free. Income from technical services or services provided by rural agricultural technology extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic products stations, seed stations, agricultural machinery stations, meteorological stations, farmers' professional technical associations and professional cooperatives, as well as income from other types of urban institutions to carry out the above-mentioned technical services or services, shall be temporarily exempted from income tax. ([94] caishuizi No. 1)
3. The income from technical services is tax-free. The income from technical services obtained by scientific research units and institutions of higher learning from the transfer of technical achievements, technical training, consulting, services and contracting for various industries shall be temporarily exempted from income tax. ([94] caishuizi No. 1)
4. New enterprises are tax-free. Newly established enterprises or business units in the transportation, post and telecommunications industries shall be exempted from income tax from the date of opening 1 year, and the income tax shall be halved in the second year. ([94] caishuizi No. 1)
5. New tertiary enterprises shall be exempted. For newly established enterprises or business units in the fields of public utilities, commerce, materials, foreign trade, tourism, warehousing, residents' service, catering, culture, education and health, the income tax will be reduced or exempted from 1 year from the date of opening. ([94] caishuizi No. 1)
6. Newly established enterprises are exempt from tax. Newly established enterprises or business units engaged in consulting, information and technical services shall be exempted from income tax 1 ~ 2 years from the date of opening. ([94] caishuizi No. 1)
7. Newly-established labor service enterprises are exempt from tax. Newly-established labor and employment service enterprises shall be exempted from income tax for 3 years if the number of unemployed people exceeds 60% of the total number of employees in the enterprise in that year; After the expiration of the tax exemption period, if the newly resettled unemployed account for more than 30% of the total number of employees in the enterprise, the income tax can be halved for 2 years. ([94] caishuizi No. 1)
8. New enterprises in specific fields shall be exempted or exempted. Enterprises newly established in the "old, young, marginal and poor" areas designated by the state can reduce or exempt their income tax within three years. ([94] caishuizi No. 1)
9. Newly established tertiary enterprises are exempt from tax. If a newly established tertiary enterprise operates in multiple industries, the reduction and exemption policy shall be determined according to its main business. ([94] caishuizi No. 1)
10. Newly-established enterprises for comprehensive utilization of resources are exempted or exempted. Newly established enterprises that deal with and utilize the waste resources of other enterprises are listed in the catalogue of comprehensive utilization of resources, and may be exempted from income tax 1 year. ([94] caishuizi No. 1)
1 1. Enterprises that use the three wastes are exempt from tax. The income of products produced by enterprises with waste water, waste gas, waste residue and other wastes generated in the production process of the enterprise as the main raw materials belongs to the resources in the Catalogue of Comprehensive Utilization of Resources, and shall be exempted from income tax for 5 years from the date of operation. ([94] caishuizi No. 1)
12. Comprehensive utilization of resources is tax-free. The income from the production of building materials products with bulk coal gangue, slag and fly ash outside the enterprise as the main raw materials shall be exempted from income tax for 5 years from the date of operation. ([94] caishuizi No. 1)
13. Technology transfer is tax-free. If the annual net income from technology transfer and related technical consultation and technical training of enterprises and institutions is less than 300,000 yuan, the income tax will be temporarily exempted. ([94] caishuizi No. 1)
14. New software production and integrated circuit design enterprises are exempted. Newly established domestic software production enterprises and integrated circuit design enterprises shall be exempted from income tax in the first 1 ~ 2 years and levied income tax by half in the third ~ 5 years from the profit-making year. (Caishui [2000] No.25)
15. Exemption of integrated circuit manufacturers. If the investment of integrated circuit manufacturing enterprises exceeds 8 billion yuan or the line width of integrated circuits is less than 0.25μm, the income tax will be exempted in the first 1 ~ 2 year and halved in the third ~ 5 years from the profit-making year. Among them, those located in underdeveloped remote areas may be reduced by 10% ~ 30% according to their taxable amount within the next10 year after the expiration of the tax reduction or exemption period. (Caishui [2000] No.25)
16. Tax reduction for software production and integrated circuit design enterprises. For key software production and integrated circuit design enterprises within the national planning and layout, if they did not enjoy tax exemption in that year, the enterprise income tax will be levied at the reduced rate of 10%. (Caishui [2000] No.25)
17. the technical income of scientific research institutions is tax-free. The income of non-profit scientific research institutions engaged in technology development and technology transfer business and related technical consultation and technical services shall be exempted from enterprise income tax. (Guo Ban Fa [2000] No.78)
18. Tax reduction and exemption for small linewidth integrated circuit products. For integrated circuit product manufacturers whose production line width is less than 0.8 micron (inclusive), the policy of "two exemptions and three reductions" will be implemented from 2002, that is, from the profit-making year, the enterprise income tax will be exempted in the first and second years, and the enterprise income tax will be halved in the third to fifth years. (Caishui [2002] No.70)
19. Tax reduction and exemption for new software enterprises and high-tech enterprises. From June 65438+10/October 65438 +0, 2003, newly established software production enterprises recognized after July 65438 +0, 2000, and newly established high-tech enterprises in high-tech industrial development zones approved by the State Council, can enjoy preferential tax reduction or exemption for newly established software production enterprises. During the tax reduction period, the enterprise income tax will be halved, and the tax rate will be15%; After the expiration of tax reduction or exemption, the enterprise income tax shall be calculated at the rate of 15%. (Guo Shui Fa [2003] No.82)
20 transformed scientific research institutions are tax-free. The 242 scientific research institutions of the former State Economic and Trade Commission and the 1134 scientific research institutions of the Ministry of Construction approved by the State Council have been transformed into enterprises and entered the scientific research institutions of enterprises. Since the date of registration, they will be exempted from enterprise income tax for five years. (Caishui [2003]No. 137)
(2) Tax relief
1. Software enterprises and integrated circuit enterprises have refunded VAT deduction. Taxes obtained by software production enterprises, integrated circuit design enterprises and production enterprises according to the policy of immediate refund of value-added tax are not included in taxable income, and are allowed to be deducted when paying enterprise income tax. (Caishui [2000] No.25)
(3) Investment credit
1. Domestic equipment investment credit. 40% of the investment in domestic equipment required for technological transformation projects that conform to the national industrial policy can be credited from the increase in enterprise income in the year of purchasing technological transformation projects. If the credit is insufficient in that year, it can be extended with the new income of the following year, but the longest period shall not exceed 5 years. (Caishuizi [1999] No.290)
2. Annual equipment investment credit. The investment in equipment purchased by the same technical transformation project is calculated according to the total investment of equipment in each year; On the basis of the tax payable realized before the tax credit one year before the purchase of equipment, the deductible enterprise income tax in each tax year is calculated and credited within the prescribed time limit. (Caishuizi [1999] No.290.
(4) reinvestment tax rebate
Tax rebate for reinvestment in integrated circuit production. From June 5438+1 October1day, 2002 to April 38+00, 2065, investors of integrated circuit manufacturing enterprises and packaging enterprises directly invested their registered capital or started other integrated circuit manufacturing enterprises and packaging enterprises as capital investment after paying enterprise income tax. If the operating period is not less than 5 years, the enterprise income tax paid for the reinvested part will be refunded at the rate of 40%. At the same time, domestic and foreign economic organizations, as investors, set up integrated circuit manufacturing enterprises, packaging enterprises or software product manufacturing enterprises in the western region for a period of not less than 5 years, and after paying enterprise income tax, 80% of their reinvested profits will be refunded. (Caishui [2002] No.70)
(5) accelerated depreciation
1. Equipment depreciation of integrated circuit manufacturing enterprises. With the approval of the competent tax authorities, the depreciation period of productive equipment of integrated circuit manufacturing enterprises may be appropriately shortened to a minimum of 3 years. (Caishui [2000] No.25)
2. Accelerated depreciation of some fixed assets. For the following fixed assets, accelerated depreciation can be implemented by using the declining balance method or the sum of years method. (Guo Shui Fa [2003] 1 13)
The minimum depreciation period of production equipment of integrated circuit manufacturing enterprises is 3 years.
(6) Tax relief
1. Deduct the technology development fee. Various technological development expenses incurred by enterprises in researching and developing new products, technologies and processes, including new product design fees, process flow formulation fees, equipment adjustment fees, raw materials and semi-finished products test fees, technical books and materials fees, intermediate test fees not included in the national plan, salaries of research institutions, depreciation of research equipment, other expenses related to new product trial production and technical research, and commissioned research trial production fees, can be deducted before tax according to the actual amount. If the increase rate of various expenses exceeds 10%, 50% of the actual amount is allowed to be deducted from the taxable income. (Guo Shui Fa [1999] No.49)
2. Deduction of wages and expenses of software enterprises. For software development enterprises recognized by science and technology authorities at or above the provincial level, the total wages actually paid can be deducted in full when calculating the taxable income. (Caishuizi [1999] No.273)
3. Deduction of R&D funds. All kinds of research and development funds funded by enterprises (excluding foreign-invested enterprises and foreign enterprises), institutions and social organizations, non-profit social organizations, state organs, scientific research institutions and institutions of higher learning in China are allowed to be deducted in full from the taxable income of the year after being audited by the competent tax authorities. But if the deduction is insufficient in that year, it shall not be carried forward for deduction. (Guo Shui Fa [2000] No.24)
4. Deduction of specific enterprise expenses. The wages, salaries and training expenses of recognized software production enterprises and integrated circuit design enterprises can be deducted before tax according to the actual amount. (Caishui [2000] No.25)
5. Deduction of other income of scientific research institutions. Non-profit scientific research institutions engaged in other services unrelated to their scientific research business, such as property transfer income, rental income, foreign investment income, etc., should pay various taxes according to regulations. The taxable income can be deducted from the investment part used to improve the research and development conditions of the above-mentioned non-main business income after examination and approval by the tax authorities. (Guo Ban Fa [2000] No.78)
6. Deduction of R&D funds. All kinds of enterprises, institutions, social organizations and other social forces may, in accordance with the provisions of the tax law, deduct the research and development funds of new products, technologies and new processes of non-profit scientific research institutions from the taxable income of the year. (Guo Ban Fa [2000] No.78)
7. Pre-tax deduction of advertising fees. Starting from 200 1, 1 and 1, enterprises in industries such as medicine, food (including health care products and beverages), daily chemicals, household appliances, communications, software development, integrated circuits, real estate development, sports culture, furniture and building materials malls can sell (operate) 8% of their income in each tax year. More than the proportion of advertising expenditure can be carried forward to future years indefinitely. (Guo Shui Fa [20065438+0] No.89)
8. Pre-tax deduction of advertising fees for high-tech enterprises. High-tech enterprises engaged in software development, integrated circuit manufacturing and other businesses, internet websites and venture capital enterprises engaged in high-tech venture capital can be deducted according to the facts within five tax years from the date of registration and establishment, after being audited by the competent tax authorities. (Guo Shui Fa [20065438+0] No.89)
9. Deduction of advertising fees for emerging industries. Enterprises engaged in high-tech, venture capital and new growth enterprises that need to be upgraded may, with the approval of State Taxation Administration of The People's Republic of China, deduct their advertising fees or appropriately increase the deduction ratio during the special period of expanding the market. (Guo Shui Fa [20065438+0] No.89)
10. Deduction of R&D funds. The research and development support of social forces for new products, new technologies and new processes of unrelated non-profit scientific research institutions can be fully deducted from the taxable income of the current year after examination and approval by the competent tax authorities. If the taxable income of the current year is insufficient for deduction, it shall not be carried forward for deduction. (Caishui [20065438+0] No.5)
Three. Property tax and behavior tax
Specifically, it includes tax incentives for property tax, land use tax, vehicle and vessel use tax, deed tax, stamp duty and other taxes.
1. Non-profit scientific research institutions are exempt from tax. Property and land used by non-profit scientific research institutions mainly engaged in applied basic research or providing public services are exempt from property tax and land use tax. (Guo Ban Fa [2000] No.78 and Cai Shui [20065438+0] No.5)
2. Land for scientific research and development is tax-free. After the transformation of scientific research institutions, from 1999 to 2003, with the approval of the competent tax authorities, the land for scientific research and development was exempted from land use tax. (Caishuizi [1999] No.273)
3. Non-profit scientific research institutions are exempt from tax. Land used by non-profit scientific research institutions mainly engaged in applied basic research or providing public services to the society shall be exempted from land use tax. (Guo Ban Fa [2000] No.78)
4. Scientific research land is tax-free. State organs, institutions, social organizations and military units that inherit land and houses for scientific research facilities are exempt from deed tax. (Article 6 of the Act)