What are the provisions on preferential tax policies for trading companies? "Notice on Promoting Preferential Income Tax Policies for Technology-Advanced Service Enterprises in Pilot Areas for the Innovation and Development of Service Trade" Document No. 122 of Caishui [2016] stipulates tax preferential policies for trading companies. stipulated.
Many national ministries and commissions jointly issued the "Notice on Promoting Preferential Income Tax Policies for Technology-Advanced Service Enterprises in Pilot Areas for the Innovation and Development of Service Trade", clarifying that 8 types of service trade enterprises in 4 major categories can enjoy corporate income tax preferential policies.
Technologically advanced service business scope (service trade)
(1) Computer and information services
1. Information system integration services system integration consulting services ; System integration engineering services; providing on-site assembly of hardware equipment, software installation and debugging, and related operation and maintenance support services; system operation and maintenance services, including system operation detection and monitoring, fault location and elimination, performance management, optimization and upgrades, etc.
2. Data services: Data storage management services, providing data planning, evaluation, auditing, consulting, cleaning, sorting, application services, data value-added services, and other unclassified data processing services.
(2) Research, development and technical services
3. Research and experimental development services physics, chemistry, biology, genetics, engineering, medicine, agricultural science, environmental science , research and experimental development services in the fields of human geography, economics and humanities.
4. Industrial design services include the design and selection of product materials, structures, mechanisms, shapes, colors and surface treatments; comprehensive design services for products, that is, the design of product appearance, mechanical structure and circuits Design and other services.
5. Cross-border licensing and transfer of intellectual property rights Technology trade based on patents, copyrights, trademarks, etc. Cross-border intellectual property licensing refers to authorizing overseas institutions to use patents, copyrights, trademarks, etc. for a fee; intellectual property cross-border transfer refers to the sale of intellectual property rights such as patents, copyrights, and trademarks to overseas institutions.
(3) Cultural technology services
6. Digital production of cultural products
And related services use digital technology to produce stage plays, music, fine arts, cultural relics, non- Cultural content such as material cultural heritage, documentary resources, and various publications are digitally transformed and developed to provide content for various display terminals, as well as use digital technology to disseminate and operate cultural products and other related services.
7. External translation, dubbing and production services of cultural products: translating or dubbing domestic cultural products into other national languages, translating or dubbing cultural products of other countries into national languages ??and Production services related thereto.
(4) Traditional Chinese Medicine Medical Services
8. Traditional Chinese Medicine Healthcare and
Related Services Remote healthcare, education and training, and culture related to Traditional Chinese Medicine Communication and other services.