1. Software and integrated circuit enterprises do not meet the preferential tax conditions in the profit-making year, but they do in the following year. How should they enjoy the preferential tax policies?
A: According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Development and Reform Commission and Ministry of Industry and Information Technology on Relevant Issues Concerning Preferential Policies for Enterprise Income Tax in Software and Integrated Circuit Industry (Cai Shui [2016] No.49), software and integrated circuit enterprises should calculate the preferential period of regular tax reduction and exemption from the profit-making year. If the profit-making year does not meet the preferential conditions, from the year that meets the conditions of software and integrated circuit enterprises for the first time, the corresponding tax reduction and exemption concessions will be enjoyed for the remaining years of the preferential period.
2. Can accelerated depreciation of fixed assets and deduction of R&D expenses be enjoyed simultaneously?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Pre-tax Plus Deduction Policy of R&D Expenses of Enterprises (State Taxation Administration of The People's Republic of China Announcement No.97, 20 15), if the instruments and equipment used by enterprises for R&D activities comply with the provisions of the tax law and choose the preferential policy of accelerated depreciation, the depreciation and expense plus deduction that have been calculated by accounting while enjoying the pre-tax plus deduction of R&D expenses shall not exceed the amount calculated according to the provisions of the tax law.
3. How should small and low-profit enterprises that have been approved to collect and pay enterprise income tax enjoy preferential treatment when paying enterprise income tax in advance?
A: The Announcement of State Taxation Administration of The People's Republic of China on Further Expanding the Scope of Reducing the Corporate Income Tax by Half for Small-sized and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.615) stipulates: "III. Enterprises can enjoy preferential income tax policies for small-scale and low-profit enterprises in advance, according to the following provisions: (2) Quota collection enterprises. If the last tax year meets the requirements of small and meager profit enterprises and the accumulated taxable income at the time of advance payment does not exceed 300,000 yuan, you can enjoy the tax reduction policy of half. (3) enterprises that implement quota collection. If it is necessary to reduce the quota in accordance with the provisions of preferential policies, the competent tax authorities shall make adjustments in accordance with the procedures and collect them according to the original methods. "
4. Can the company pay enterprise income tax in installments when investing in equipment abroad?
Answer: According to Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Income Tax Policies for Enterprises to Invest in Non-monetary Assets (Caishui [2014]16), the income from the transfer of non-monetary assets recognized by resident enterprises (hereinafter referred to as enterprises) with their foreign investment in non-monetary assets can be included in the corresponding installments within a period of no more than five years. However, enterprises should also do a good job in tax treatment according to the specific requirements of such normative documents as the Notice of the Ministry of Finance of People's Republic of China (PRC) on State Taxation Administration of The People's Republic of China's Income Tax Policy for Non-monetary Assets Investment Enterprises, the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Collection and Management of Income Tax for Non-monetary Assets Investment Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.33, 20 15).
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