1, tax reduction for low-profit enterprises. For enterprises with an annual taxable income of 30,000 yuan or less, the income tax is temporarily reduced at the rate of 18%; Enterprises with an annual taxable income of 654.38+10,000 yuan to 30,000 yuan are temporarily exempted from income tax at the rate of 27%. ([94] Caishuizi No.9)
2, high-tech enterprises relief. High-tech enterprises in high-tech industrial development zones approved by the State Council shall be subject to enterprise income tax at a reduced rate of 15%; New high-tech enterprises in the region shall be exempted from income tax for 2 years from the year of production. ([94] caishuizi No. 1)
3, agricultural technical services, labor tax exemption. 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)
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)
5. Relief for new enterprises. 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)
6, the new tertiary enterprises relief. 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)
7. 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)
8, the new service enterprise relief. 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. Enterprise relief for comprehensive utilization of new resources. 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)
9. 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)
10, 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)
1 1. 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)
12, exempt from agricultural tax. Income from farm production and operation is temporarily exempted from income tax. ([94] caishuizi No. 1)
13, welfare enterprise relief. Social welfare production units run by welfare factories organized by civil affairs departments and neighborhood offices, where blind, deaf, dumb and physically disabled "four disabled" personnel account for more than 35% of the total number of production personnel, are temporarily exempted from income tax. Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, and does not reach 35%, the income tax will be levied by half. ([94] caishuizi No. 1)
14, disaster relief. In case of serious natural disasters such as wind, fire, water and earthquake, the enterprise may reduce or exempt its income tax 1 year. ([94] caishuizi No. 1)
15, the income of non-operating units is tax-free. The following income items of institutions, social organizations and private non-enterprise units shall be exempted from income tax: (Caishuizi [1997] No.75)
(1) financial allocation;
(2) government funds, funds and additional income included in financial management;
(3) Administrative fees included in financial management;
(4) Extrabudgetary funds that have not been turned over to the financial special account upon approval;
(5) special subsidy income obtained from the competent department and the superior unit;
(6) After-tax profit income of independent accounting units;
(7) government subsidies at all levels obtained by social organizations;
(eight) membership fees charged by social organizations according to regulations;
(nine) income from donations from all walks of life;
(10) Other projects approved by the State Council.
16, income from primary agricultural processing is tax-free. Income from state-owned agricultural enterprises and institutions engaged in planting, aquaculture, primary processing of agricultural and forestry products and fisheries shall be temporarily exempted from income tax. (Caishuizi [1997] No.49)
17, a new software production and integrated circuit design enterprise. 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)
18, reduction or exemption for 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)
19, 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)
20, the new placement of dependents of enterprises tax exemption. From June 5438+1 October1day, 2000, enterprises newly established for the resettlement of dependents, whose dependents account for more than 60% of the total number of enterprises, shall be exempted from enterprise income tax within three years from the date of tax registration. (Caishui [2000] No.84)
2 1, 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. (the State Council [2000] No.78)
22. Pension services are tax-free. From June 5438+1 October1day, 2000, the income of welfare and non-profit service institutions for the elderly, including social welfare homes, nursing homes, service centers for the elderly, apartments for the elderly, nursing homes for the elderly, rehabilitation centers for the elderly and nurseries for the elderly, invested by government departments, enterprises, institutions, social organizations and individuals, will be temporarily exempted from enterprise income tax. (Caishui [2000] No.97)
23, grain storage finance subsidy income tax exemption. Before the end of 2003, the financial subsidy income of China National Grain Storage Corporation and its directly affiliated grain depots shall be exempted from enterprise income tax. (Caishui [200 1]No. 13)
24, radio and television institutions do not tax income. The following incomes of broadcasting institutions are not subject to enterprise income tax: (Guo Shui Fa [20065438+0] No.65438+05)
(1) financial allocation;
(2) the special subsidy income obtained by the institution from the competent department and the superior unit for career development;
(3) Donation income from all walks of life;
(four) other projects explicitly approved by the State Council.
25. Forestry income is tax-free. From 200 1, 1 and 1, the income obtained by various enterprises and institutions from planting trees, tree seeds and seedling crops and engaging in primary processing of forest products will be temporarily exempted from enterprise income tax. (Caishui [200 1]No. 17 1)
26, key enterprises of agricultural industrialization tax exemption. Since 200 1, 1, 1, the key leading enterprises in agricultural industrialization determined by the state engaged in planting, breeding and primary processing of agricultural and forestry products, and accounted for separately from other businesses, may be temporarily exempted from enterprise income tax upon examination and approval by the competent tax authorities. (Guo Shui Fa [200 1]No. 124)
27, agency service center resettlement personnel tax-free. The agency service center is a newly established enterprise for triage personnel, and if the triage personnel are placed over 60% of the total number of employees in the enterprise, the enterprise income tax shall be exempted for 3 years with the approval of the competent tax authorities. (Guo Shui Fa [2002] No.32)
28, the agency service center resettlement personnel tax reduction. After the expiration of the tax exemption period for newly-established enterprises with resettlement agencies as the mainstay, if the newly-resettled personnel account for more than 30% of the original employees of the enterprise in that year, the enterprise income tax will be halved for 2 years with the approval of the competent tax authorities. (Guo Shui Fa [2002] No.32)
29, small line width integrated circuit products tax relief. 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)
30. Income from social security funds is tax-free. Interest income from bank deposits of social security funds managed by the Council of Social Security Funds and the investment managers of social security funds, as well as income obtained by social security funds from the securities market, including the difference income from buying and selling securities investment funds, stocks and securities, dividend income from securities investment funds, dividend income from stocks, interest income from bonds and other income, are temporarily exempted from enterprise income tax. (Caishui [2002] No.75)
3 1. Tax relief for newly-established 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)
32. The transformation of scientific research institutions is 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)
33, laid-off workers re-employment related tax policies.
(1) In the newly-added posts, newly-recruited personnel with re-employment concession cards will sign labor contracts with them for more than 1 year, and pay social insurance premiums according to law. For commercial enterprises, service enterprises (except advertising, housing agency, pawn, sauna, massage and oxygen bar), processing enterprises in labor employment service enterprises and small business entities with processing nature in street communities, the quota standard is per person per year. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall, according to the actual situation in the region, determine specific quota standards within this scope and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
The tax deduction calculated according to the above standards shall deduct the business tax, urban maintenance and construction tax, education surcharge and enterprise income tax actually payable by the enterprise in that year. If the deduction is insufficient in the current year, it shall not be carried forward to the next year.
Before the end of 2005, enterprises approved to enjoy the tax reduction and exemption policy for re-employment will continue to enjoy the tax reduction and exemption policy in the original preferential way until the remaining period expires.
(2) For those who hold the re-employment concession card and engage in self-employment (excluding construction, entertainment, real estate sales, land use right transfer, advertising, housing agency, sauna, massage, Internet cafes and oxygen bars), the business tax, urban maintenance and construction tax, education surcharge and personal income tax that should be paid in the current year shall be deducted in turn according to the limit of 8,000 yuan per household per year. If the taxpayer's annual tax payable is lower than the above deduction limit, it shall be limited to the actual tax paid; If it is greater than the above deduction limit, it shall be limited to the above deduction limit.
For self-employed people who were approved to enjoy reemployment tax relief before the end of 2005, the above policies and regulations will be implemented from June 65438+ 10/in 2006, and the original preferential policies and regulations will be stopped.
(III) For large and medium-sized state-owned enterprises, economic entities set up by surplus employees through separation of main and auxiliary industries and restructuring of auxiliary industries (except those engaged in finance and insurance, post and telecommunications, entertainment, selling real estate and transferring land use rights, advertising in service-oriented enterprises, sauna, massage, oxygen bar, general contracting of construction industry, etc.), which meet the following conditions, they shall be exempted from enterprise income tax within three years upon confirmation by relevant departments and examination by tax authorities.
A use the original enterprise to close the non-main business assets, idle assets or effective assets of the bankrupt enterprise;
B. Independent accounting, clear property rights, and gradual diversification of property rights subjects;
C. Absorb the surplus staff of the original enterprise to reach more than 30% (including 30%) of the total number of employees of the enterprise, and the construction enterprise engaged in general contracting of the project to absorb the surplus staff of the original enterprise to reach more than 70% (including 70%) of the total number of employees of the enterprise;
D change or sign a new labor contract with the placed employee.
(4) The laid-off workers mentioned in this Notice refer to: a. laid-off workers from state-owned enterprises; B. Personnel to be resettled when the state-owned enterprise closes down and goes bankrupt; C laid-off workers from state-owned enterprises (large collective enterprises run by factories); D registered unemployed persons in other towns who enjoy the minimum living guarantee and have been unemployed for more than 1 year.
(5) The term "collective enterprises run by state-owned enterprises" as mentioned in this Notice (that is, large-scale collective enterprises run by factories) refers to enterprises approved or funded by state-owned enterprises in the 1970s and 1980s, which mainly provide supporting products or services for the host state-owned enterprises, and are registered as collective enterprises in the industrial and commercial administrative authorities for the purpose of resettling educated youth and children of employees of state-owned enterprises.
Laid-off workers from large-scale collective enterprises run by factories include those from collective enterprises working in mixed positions in state-owned enterprises. For large-scale collective enterprises with special difficulties that need to be resettled due to bankruptcy, areas with conditions can also be included in the scope of "re-employment concessions", and the specific measures shall be formulated by the provincial people's government.
The service enterprises mentioned in this Notice refer to enterprises engaged in the business activities stipulated in the current business tax "service industry".
(6) The approval period of the above preferential policies is from June 65438+ 10/day, 2006 to February 3 1 day, 2008. Preferential tax policies that have not expired before the end of 2008 can continue to be enjoyed until the expiration of three years. If the previous provisions are inconsistent with this notice, this notice shall prevail. Where an enterprise applies the preferential policies stipulated in this notice and other preferential policies to support employment at the same time, it may choose to apply the most preferential policy, but it cannot be implemented cumulatively. [Notice of the Ministry of Finance on State Taxation Administration of The People's Republic of China's Tax Policies Concerning the Re-employment of Laid-off Workers (Caishui [2005] 186)]