Two. Investment and operating income of public infrastructure projects supported by the state. Income from investment and operation of public infrastructure projects supported by the state shall be exempted from enterprise income tax from/kloc-0 to the third year, and shall be levied by half from the fourth to the sixth year.
Public infrastructure projects supported by the state as determined by the enterprise income tax law refer to ports, airports, railways, highways, electric power and water conservancy projects as stipulated in the Catalogue of Preferential Enterprise Income Tax for Public Infrastructure Projects.
It should be emphasized that enterprises engaged in contracted management, contracted construction and self-built projects do not enjoy preferential corporate income tax.
Three. Income from qualified environmental protection, energy saving and water saving projects. According to the tax law, the income from environmental protection, energy saving and water saving projects shall be exempted from enterprise income tax from/kloc-0 to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year.
Eligible environmental protection, energy saving and water saving projects include public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, technological transformation of energy saving and emission reduction, seawater desalination, etc.
4. Income from qualified technology transfer. Eligible technology transfer income shall be exempted or reduced from enterprise income tax. In a tax year, if the income from the transfer of technology ownership by a resident enterprise does not exceed 5 million yuan, it shall be exempted from enterprise income tax. For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
According to the provisions of the tax law, technology transfer includes the transfer of patented technology, computer software copyright, integrated circuit layout design right, new varieties of plants, new varieties of biomedicine, non-exclusive license rights for more than 5 years (including 5 years), and other technologies stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The formula for calculating eligible technology transfer income is as follows: technology transfer income = technology transfer income-technology transfer cost related taxes, or technology transfer income = technology transfer income-intangible assets amortization expenses-related taxes-amortization period expenses.
In short, enterprises engaged in projects that can enjoy 50% corporate income tax mainly include the cultivation of beverage crops and spice crops such as flowers and tea, as well as the income from marine aquaculture and inland aquaculture projects; Investment and operating income of public infrastructure projects supported by the state; Income from environmental protection, energy-saving and water-saving projects and technology transfer.