1. Tax incentives in the start-up period\x0d\In the start-up period, in addition to inclusive tax incentives, small and micro enterprises in key industries purchase fixed assets, special groups start businesses or absorb employment for special groups (college graduates) Students, unemployed people, retired soldiers, transferred military cadres, family members accompanying the military, disabled people, overseas students who have returned to serve in China, experts who have settled in China for a long time, etc.) can also enjoy special tax benefits. At the same time, the state also provides tax incentives to technology business incubators, national university science and technology parks and other innovation and entrepreneurship platforms that support business growth, as well as venture capital companies, financial institutions, enterprises and individuals that invest in non-monetary assets, to help companies gather funds. Specifically include:\x0d\ (1) Tax incentives for small and micro enterprises\x0d\1. Value-added tax threshold policy for individual industrial and commercial households and individuals;\x0d\2. Value-added tax exemption for enterprises or non-enterprise units that do not exceed the sales limit tax; \x0d\3. Small-scale VAT taxpayers are exempt from VAT if their sales do not exceed the limit; \x0d\4. Small low-profit enterprises are exempted from corporate income tax; \x0d\5. Small low-profit enterprises in key industries accelerate depreciation of fixed assets; \x0d\6. Enterprises are exempt from government funds; \x0d\ (2) Tax incentives for entrepreneurship and employment of key groups \x0d\7. Tax deductions for entrepreneurship for key groups; \x0d\8. Tax deductions for employment of key groups;\x0d\ x0d\9. Tax deduction for retired soldiers to start a business;\x0d\10. Tax deduction for enterprises that employ retired soldiers;\x0d\11. Family members of the military who start a business are exempt from value-added tax;\x0d\12. Family members of the military who start a business are exempt from personal income tax ;\x0d\13. Enterprises that provide employment to military family members are exempt from value-added tax;\x0d\14. Demobilized military cadres who start their own businesses are exempt from value-added tax;\x0d\15. Demobilized military cadres who choose their own careers are exempt from personal income tax;\x0d\ 16. Enterprises that employ demobilized military cadres are exempt from value-added tax;\x0d\17. Disabled people starting their own businesses are exempt from value-added tax;\x0d\18. Units and self-employed individuals who employ disabled people are exempt from value-added tax;\x0d\ 19. The value-added tax of enterprises run by special education schools that place disabled people in employment will be refunded upon collection;\x0d\20. Personal income tax is reduced for the employment of disabled people;\x0d\21. The enterprises that place disabled people in employment will receive additional deductions from the wages of disabled people; \x0d\22. Units that place people with disabilities in employment are exempted from urban land use tax; \x0d\23. Experts who have settled in China for a long time import cars for their own use and are exempt from vehicle purchase tax; \x0d\24. Overseas students who return to serve in China purchase for their own use Domestic cars are exempt from vehicle purchase tax;\x0d\ (3) Tax incentives for entrepreneurship and employment platforms\x0d\25. Technology business incubators (including makerspaces) are exempt from value-added tax;\x0d\26. Those that meet the conditions of non-profit organizations The income of incubators is exempt from corporate income tax;\x0d\27. Technology business incubators are exempt from property tax;\x0d\28. Technology business incubators are exempt from urban land use tax;\x0d\29. National University Science and Technology Parks are exempt from value-added tax; \x0d\30. The income of university science and technology parks that meet the conditions of non-profit organizations is exempt from corporate income tax; \x0d\31. National university science and technology parks are exempt from property tax; \x0d\32. National university science and technology parks are exempt from urban land use tax ;\x0d\ (4) Provide tax incentives to venture capital companies and financial institutions that provide capital and non-monetary asset investment assistance\x0d\33. Venture capital companies will deduct taxable income according to a certain proportion of the investment amount;\ x0d\34. Legal partners of limited partnership venture capital enterprises shall deduct taxable income according to a certain proportion of the investment amount; \x0d\35. Income from the transfer of non-monetary assets recognized as non-monetary assets for external investment shall pay corporate income tax in installments ;\x0d\36. Income from the transfer of non-monetary assets recognized as non-monetary assets for external investment shall be subject to personal income tax in installments.
\x0d\37. Loan loss reserves accrued by financial enterprises on a proportional basis for loans to agriculture-related and small and medium-sized enterprises are deducted before corporate income tax;\x0d\38. Financial institutions sign loan contracts with small and micro enterprises and are exempt from stamp duty;\x0d \2. Tax incentives during the growth period of enterprises\x0d\ In order to create a good tax environment for technological innovation and promote the rapid and healthy growth of enterprises, the state has introduced a series of tax preferential policies to help enterprises continuously enhance the motivation for transformation and upgrading. Implement an income tax super deduction policy for R&D expenses. Accelerated depreciation is implemented for enterprise fixed assets, especially for enterprises in six industries, including biopharmaceutical manufacturing, software and information technology service industries, and four key industries, where the instruments and equipment used for research and development activities do not exceed 1 million yuan, which can be depreciated in one go Pre-tax deduction. Enterprises purchasing equipment used for scientific research, technological development and teaching enjoy tax benefits such as import value-added tax, consumption tax exemption and domestic value-added tax refund. Help enterprises and scientific research institutions retain innovative talents and encourage innovative talents to provide enterprises with sufficient intellectual guarantee and support. Specifically include: \x0d\ (1) Super deduction policy for R&D expenses\x0d\39. Super deduction for R&D expenses;\x0d\ (2) Accelerated depreciation policy for fixed assets\x0d\40. Accelerated depreciation or one-time deduction for fixed assets ; \x0d\41. Accelerated depreciation of fixed assets in key industries; \x0d\ (3) Tax incentives for purchasing qualifying equipment \x0d\42. Imports of major technical equipment are exempt from value-added tax; \x0d\43. Domestic R&D institutions and foreign-funded R&D Value-added tax refund for the center’s purchase of domestic equipment;\x0d\44. Scientific research institutions, technology development institutions, schools and other units that import qualified goods are exempt from import-link value-added tax and consumption tax;\x0d\ (4) Tax incentives for the transformation of scientific and technological achievements \x0d\45. Technology transfer, technology development and related technical consulting and technical services are exempt from value-added tax; \x0d\46. Income from technology transfer is exempted from corporate income tax; \x0d\ (5) Tax incentives for innovative talents in scientific research institutions\ x0d\47. Deferred payment of personal income tax on equity awards from scientific research institutions and colleges and universities;\x0d\48. Individual income tax paid in installments on equity awards for technical personnel of high-tech enterprises;\x0d\49. Individual shareholders of small and medium-sized high-tech enterprises pay personal income tax in installments;\x0d\49. x0d\50. Deferred personal income tax if you obtain stock options, equity options, restricted stocks and equity awards from unlisted companies;\x0d\51. Appropriately extend the tax period if you obtain stock options, restricted stocks and equity awards from listed companies;\x0d \52. Enterprises and individuals defer personal income tax by investing in technological achievements; \x0d\53. Science and technology bonuses awarded to scientific and technological personnel by national, provincial, ministerial and international organizations are exempt from personal income tax. \x0d\ 3. Preferential tax policies during the maturity period of enterprises\x0d\ The development and growth of enterprises with growth potential also have the advantages of tax policies. The state fully supplies "nutrition" to help enterprises flourish and grow into forests. At present, preferential tax policies cover all aspects of scientific and technological innovation activities, helping innovative enterprises that seize the commanding heights of science and technology to speed up the pace of catching up. High-tech enterprises are levied a corporate income tax at a reduced rate of 15%, and the scope of identification of high-tech enterprises is continuously expanded. For technologically advanced service enterprises located in service outsourcing demonstration cities and national pilot cities for the innovative development of service trade, corporate income tax will be levied at a reduced rate of 15%. Software and integrated circuit companies can enjoy corporate income tax benefits such as "two exemptions and three half reductions". Especially key companies within the national planning layout can enjoy a corporate income tax reduction of 10%. Enterprises that develop and produce self-developed computer software products and major integrated circuit projects will also be given preferential tax refunds for the end-of-period retained value-added tax credits.
Specifically include:\x0d\ (1) Tax incentives for high-tech enterprises\x0d\54. High-tech enterprises are levied corporate income tax at a reduced rate of 15%;\x0d\55. High-tech enterprise employee education funds are deducted before tax;\x0d\56 .Technologically advanced service companies enjoy low corporate income tax rates;\x0d\57. Technologically advanced service companies’ employee education funds are deducted before tax;\x0d\ (2) Tax preferences for software companies\x0d\58. The value-added tax in the software industry exceeds the tax rate The tax will be refunded immediately upon collection;\x0d\59. New software companies are exempted from corporate income tax on a regular basis;\x0d\60. Key software companies within the national planning layout are levied a corporate income tax at a reduced rate of 10%;\x0d\61. Software companies receive immediate tax exemptions; Corporate income tax preferential treatment for instant refund of value-added tax for software product research and development and expansion of reproduction;\x0d\62. Deduction of employee training expenses for software companies from taxable income;\x0d\63. Shortened depreciation or amortization of software purchased by enterprises Number of years;\x0d\(3) Tax preferential treatment for animation companies\x0d\64. Value-added tax for animation companies will be refunded if it exceeds the tax burden;\x0d\(4) Tax preferential treatment for integrated circuit companies\x0d\65. Value added for major integrated circuit projects Tax refunds for tax credits;\x0d\66. Integrated circuit manufacturing companies with integrated circuit line widths less than 0.8 microns (inclusive) are regularly exempted from corporate income tax;\x0d\67. Integrated circuit manufacturing companies with line widths less than 0.25 microns are subject to a reduced tax rate of 15% Collection of corporate income tax;\x0d\68. Integrated circuit manufacturing enterprises with an investment of more than 8 billion yuan are levied a corporate income tax at a reduced rate of 15%;\x0d\69. Integrated circuit manufacturing enterprises with a line width less than 0.25 microns are regularly exempted from corporate income tax;\x0d \70. Integrated circuit manufacturing enterprises with an investment of more than 8 billion yuan are exempted from corporate income tax on a regular basis; \x0d\71. Newly established integrated circuit design enterprises are exempted from corporate income tax on a regular basis; \x0d\72. Integrated circuit design enterprises within the national planning layout are exempted from corporate income tax on a regular basis; Corporate income tax is levied at a rate of 10;\x0d\73. Integrated circuit design enterprises deduct employee training expenses when calculating taxable income;\x0d\74. Integrated circuit manufacturing enterprises shorten the depreciation life of production equipment;\x0d\75. Integrated circuit Packaging and testing companies are exempted from corporate income tax on a regular basis;\x0d\76. Enterprises producing key special materials for integrated circuits and special equipment manufacturing companies for integrated circuits are exempted and exempted from corporate income tax on a regular basis;\x0d\ (5) Development and production and sales of large passenger aircraft and large passenger aircraft engines New regional aircraft enterprise\x0d\\x0d\77. Development of large passenger aircraft, large passenger aircraft engine projects and production and sales of new regional aircraft VAT refund at the end of the period