Enterprise income tax relief refers to a flexible adjustment measure adopted by the state to encourage and support the development of enterprises or some special industries by using tax economic leverage. In principle, the Regulations on Enterprise Income Tax stipulates two preferential policies for tax reduction and exemption. First, with the approval of the provincial people's government, enterprises in ethnic autonomous areas that need care and encouragement can be granted regular tax reduction or exemption; Second, enterprises granted tax reduction or exemption by laws, administrative regulations and relevant provisions of the State Council shall comply with the provisions. The preferential income tax policies before the tax system reform have strong policies and great influence, which are conducive to economic development and maintaining social stability. With the consent of the State Council, they can continue to be implemented.
Mainly includes the following contents:
1, high-tech enterprises in high-tech industrial development zones approved by the State Council are subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for 2 years from the year of production.
2 rural industries that serve agricultural production before, during and after delivery, namely rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations and aquatic products stations. Living stations, weather stations, farmers' professional technical associations and professional cooperatives are temporarily exempt from income tax on the income obtained by providing technical services or services, as well as the income obtained by other urban institutions to carry out technical services or services; Technical achievements transfer, technical training and technical consultation for scientific research units and colleges and universities serving various industries. Income from technical services and technical contracting is temporarily exempted from income tax; Newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing and taxation). ), the information industry and technical service industry shall be exempted from income tax for 2 years from the date of opening; Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year and levied income tax by half in the second year; The newly established independent accountants are engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings. Enterprises or business units engaged in health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for two years from the date of opening.
3, enterprises in addition to the products specified in the original design, comprehensive utilization of the production process of the enterprise, with "comprehensive utilization of resources" as the main raw materials for the production of products, and enterprises using bulk coal gangue, slag, fly ash as the main raw materials for the production of building materials products, from the date of production and operation, shall be exempted from income tax for 5 years; Enterprises established to treat and utilize the abandoned resources of other enterprises listed in the Catalogue of Comprehensive Utilization of Resources may, with the approval of the competent tax authorities, reduce or exempt income tax 1 year.
4. Newly-established enterprises in "old, little, border and poor" areas designated by the state may be exempted or exempted from income tax for 3 years with the approval of the competent tax authorities.
5. Income from technology transfer, technical consultation, technical service and technical training related to technology transfer in enterprises and institutions, with an annual net income of less than 300,000 yuan, shall be temporarily exempted from income tax.
6. In case of serious natural disasters such as wind, fire, water and earthquake, with the approval of the competent tax authorities, the enterprise may reduce or exempt its income tax 1 year.
7. Newly established urban employment service enterprises, where the number of urban unemployed exceeds 60% of the total number of employees of the enterprise in that year, may be exempted from income tax for 3 years upon examination and approval by the competent tax authorities; After the expiration of the tax exemption period for labor employment service enterprises, if the newly placed unemployed persons account for more than 30% of the total number of original employees of the enterprise in that year, the income tax may be halved for 2 years upon examination and approval by the competent tax authorities.
8. Income from the production and operation of factories and farms run by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax. Income from various advanced courses and training courses organized by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax. School-run enterprises that enjoy preferential tax treatment in institutions of higher learning and primary and secondary schools must be funded by the school itself, managed and operated by the school, and the operating income belongs to the school. The following enterprises shall not enjoy preferential tax treatment for school-run enterprises: (1) Turn the original tax-paying enterprises into school-run enterprises; (2) on the basis of the original school-run enterprise, the school absorbs the joint venture invested by other units; (3) Joint ventures invested by the school to other units; (four) enterprises jointly organized by schools and other enterprises, units and individuals; (five) the school will sublet the school-run enterprises to enterprises operated by other units; (6) The school contracts the school-run enterprises to individual enterprises. The scope of institutions of higher learning and primary and secondary schools that enjoy preferential tax policies is limited to general education schools organized by the education department, excluding RTVU, Polytechnic University, enterprise-run staff schools, private schools and other adult schools.
9. For welfare factories and streets organized by the civil affairs departments, social welfare production units with "four disabled" personnel accounting for more than 35% of the total number of production personnel who do not change production halfway 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.
10. Township enterprises can reduce the tax payable 10% to subsidize social expenses.
tax preference
The tax preferential methods stipulated in the tax law include tax exemption, tax reduction, additional deduction, accelerated depreciation, reduction of income, tax credit and so on.
First, direct relief:
exempt from taxation
Scope of application:
1. Planting vegetables, grains, oilseeds, beans and fruits;
Cultivation of new crop varieties;
3. Chinese herbal medicine planting;
4. Afforestation;
5. Livestock and poultry breeding;
6. Forest product collection;
Have irrigation, agricultural products processing, agricultural machinery operation and maintenance;
⒏ offshore fishing;
Pet-name ruby company _ farmer management.
Semi-tax
Scope of application:
1. Planting flowers, tea, beverage crops and spice crops;
2. Marine aquaculture and inland aquaculture.
Second, regular relief.
Two exemptions and three reductions (from the tax year when the first income from production and operation is obtained)
Scope of application:
1. High-tech enterprises supported by Shanghai Special Economic Zone and Pudong New Area;
3. Newly established software enterprises in China (profit);
3.0.8 micron integrated circuit enterprises.
Three exemptions and three reductions (from the tax year when the first income from production and operation is obtained)
Scope of application:
Public infrastructure projects supported by the state;
Qualified environmental protection, energy saving and water saving projects;
3. Energy-saving service companies implement contract energy management projects.
Third, low tax rate.
Scope of application:
Small and low-profit enterprises: 1, 3 130 (that is, assets do not exceed 3,000; Do not exceed100; Income does not exceed 30)2. 1830
Scope of application:
1. High-tech enterprises supported by the state;
2. Circuit enterprises with an investment of 8 billion yuan and 0.25μm;
3. Encourage industrial enterprises to participate in the western development.
Scope of application:
1. Preferential treatment for non-resident enterprises;
2 key software enterprises in the national layout.
Four, plus points.
50% will be deducted after the actual deduction.
Scope of application:
1. R&D expenses;
Intangible assets are amortized at cost 150%.
Deduct 100% after actual deduction.
Scope of application:
Wages paid by enterprises for the placement of disabled people
Verb (abbreviation of verb) investment tax preference
Deduct 70% of the investment from the income.
Venture capital enterprises that have invested in small and medium-sized high-tech enterprises for more than 2 years (holding shares for 2 years)
10% of the investment is tax deductible.
Special equipment such as environmental protection, energy saving and water saving, and safe production purchased and actually used.
Incoming deduction of intransitive verbs
Scope of application:
1. Deduct 90% of the income;
Interest income of farmers' small loans;
3. Premium income from providing insurance business for planting and aquaculture;
Scope of application:
Product income from comprehensive utilization of enterprise resources;
4. The income is taxed at a reduced rate of 50%;
3. Small profit-making enterprises with taxable income less than 30,000 yuan;
Seven. accelerated depreciation
Shorten the depreciation period (not less than 60% of the specified depreciation period)
Scope of application:
1. Fixed assets with rapid product upgrading due to technological progress;
4. Fixed assets are in a state of strong vibration and high corrosion all the year round.
Eight, there is exemption.
The income from the transfer of technology ownership by resident enterprises is 5 million yuan.
Scope of application:
If the income does not exceed 5 million yuan, it is tax-free;
2. Income tax will be levied at half the amount exceeding 5 million yuan.
Nine, encourage the software and integrated circuit industry
Preferential policies for enterprise income tax in software and integrated circuit industries
According to Caishui [2012] No.27 "Notice on Further Encouraging the Development of Enterprise Income Tax Policy in Software Industry and Integrated Circuit Industry"
3. Newly established integrated circuit design enterprises and qualified software enterprises in China shall, after being recognized, calculate the preferential period from the profit-making year before 20 17 12 3 1, exempt from enterprise income tax from the first year to the second year, and collect enterprise income tax at a reduced rate of 50% from the third year to the fifth year, and enjoy it until the expiration.
Four, the national planning and layout of key software enterprises and integrated circuit design enterprises, such as the year did not enjoy tax exemption, can be reduced by 10% corporate income tax.
5. Value-added tax obtained by qualified software enterprises on demand according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Value-added Tax Policy for Software Products (Cai Shui [201]100) can be regarded as non-taxable income and deducted from the total income when calculating taxable income.
Six, integrated circuit design enterprises and qualified software enterprises staff training costs, should be accounted for separately and deducted in the calculation of taxable income according to the actual amount.
Seven, enterprise outsourcing software, who meet the confirmation conditions of fixed assets or intangible assets, can be accounted for according to fixed assets or intangible assets, the depreciation or amortization period can be appropriately shortened, the shortest can be 2 years (inclusive).
X. Preferential treatment for the development of securities investment funds
XI。 Preferential policies in the transitional period
XII. Preferential tax policies for the development of the western region
Scope of application:
1. Equipment imported for self-use by encouraged and advantageous industrial projects shall be exempted from customs duties;
For encouraged enterprises whose main business income accounts for more than 70% of the total income, the tax rate shall be reduced by l5 %；;
Enterprises newly established before 3.20 10+02+3 1 in the fields of transportation, electric power, water conservancy, postal services, radio and television, etc., will enjoy two exemptions and three reductions in income tax from the date of production and operation.
Transition method of original preferential tax rate
1. Since June 65438+ 10/in 2008, enterprises that used to enjoy preferential policies of low tax rate have gradually transitioned to the statutory tax rate within five years after the implementation of the new tax law. Among them, enterprises enjoying the corporate income tax rate of 15% will implement the tax rate of 18% in 2008, 20% in 2009, 22% in 20 10 and 24% in 20 10. Enterprises that originally implemented the tax rate of 24% will implement the tax rate of 25% from 2008.
2. Enterprises that used to enjoy regular tax reduction and exemption benefits such as "two exemptions and three reductions" and "five exemptions and five reductions" will continue to enjoy the preferential measures and years stipulated in the original tax laws, administrative regulations and relevant documents until the expiration of the new tax law. However, if they do not enjoy tax incentives because they are not profitable, the preferential period will be calculated from 2008.
3. Enterprises enjoying the above transitional preferential policies refer to enterprises registered in the industrial and commercial registration authority before March 16, 2007.