The industries and projects supported and encouraged mainly refer to the industries and projects listed in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.): Preferential policies to encourage the development of software industry and integrated circuit industry? (1) The tax refunded by a software manufacturing enterprise after the implementation of the policy of immediate refund of value-added tax shall be used by the enterprise for the research, development and expanded reproduction of software products, and shall not be regarded as taxable income of enterprise income tax, and enterprise income tax shall not be levied. ? (2) The newly established software manufacturing enterprises in China shall be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax shall be halved in the third to fifth years. ? (3) If the key software production enterprises within the national planning layout did not enjoy tax exemption in that year, the enterprise income tax will be levied at the reduced rate of 10%. ? (4) The employee training fees of software production enterprises can be deducted according to the facts when calculating the taxable income. ? (5) Software purchased by enterprises and institutions that meet the confirmation conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets. With the approval of the competent tax authorities, the depreciation or amortization period may be appropriately shortened, with a minimum of 2 years. ? (6) Integrated circuit design enterprises are regarded as software enterprises and enjoy the relevant enterprise income tax policies of the above-mentioned software enterprises. ? (7) With the approval of the competent tax authorities, the depreciation period of production equipment of integrated circuit manufacturing enterprises may be appropriately shortened to a minimum of 3 years. ? (8) Enterprise income tax can be paid at the reduced rate of 15% for integrated circuit manufacturers with an investment of more than 8 billion yuan or integrated circuits with a line width less than 0.25um. Among them, if the operating period exceeds 15, the enterprise income tax will be exempted from the first year to the fifth year, and the enterprise income tax will be halved from the sixth year to the tenth year. ? (9) Enterprises that produce integrated circuit products with a width less than 0.8 micron (inclusive) shall be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax shall be halved in the third to fifth years. ? Enterprises that have enjoyed the "two exemptions and three reductions" policy of enterprise income tax since the profit-making year will not repeat the provisions of this article. ? (1 0) From June 65438+ 10/0 to June 20 10, 2008, investors of integrated circuit manufacturing enterprises and packaging enterprises will directly invest the profits after paying enterprise income tax in their own enterprises to increase their registered capital, or start other integrated circuit manufacturing enterprises and packaging enterprises as capital investment. If the reinvestment is less than 5 years and the investment is withdrawn, the refunded enterprise income tax shall be recovered. From June 65438+1 October1day to June 20 10, 2008, domestic and foreign economic organizations, as investors, used their profits after paying enterprise income tax as capital investment to set up integrated circuit manufacturing enterprises, packaging enterprises or software product manufacturing enterprises in the western region. If the operating period is not less than 5 years, the paid enterprise income tax will be refunded at the rate of 80%. If the reinvestment is less than 5 years and the investment is withdrawn, the refunded enterprise income tax shall be recovered. Two. Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC), the following income of an enterprise is tax-free income:
(1) Debt interest income;
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;
(4) Income of qualified non-profit organizations.
The debt interest income mentioned in Item (1) of Article 26 of the Enterprise Income Tax Law refers to the interest income obtained by enterprises that hold government bonds issued by the financial department of the State Council. Dividends, bonuses and other equity investment income between eligible resident enterprises mentioned in Item (2) of Article 26 of the Enterprise Income Tax Law refer to the investment income obtained by resident enterprises directly investing in other resident enterprises. Dividends, bonuses and other equity investment income mentioned in Item (2) and Item (3) of Article 26 of the Enterprise Income Tax Law do not include the investment income obtained by resident enterprises who have continuously held shares that are publicly issued and circulated for less than 12 months.
Qualified non-profit organizations mentioned in Item (4) of Article 26 of the Enterprise Income Tax Law refer to organizations that meet the following conditions:
(a) to fulfill the registration procedures of non-profit organizations according to law;
(2) engaging in public welfare or non-profit activities;
(three) the income obtained, except for the reasonable expenses related to the organization, shall be used for public welfare or non-profit undertakings approved by registration or stipulated in the articles of association;
(four) the property and its fruits are not used for distribution;
(five) according to the provisions of the registration approval or articles of association, the remaining property of the organization after cancellation is used for public welfare or non-profit purposes, or donated by the registration administration organ to organizations with the same nature and purpose, and announced to the public;
(six) investors do not retain or enjoy any property rights to the property invested in this institution;
(seven) personnel wages and welfare expenses are controlled within the prescribed proportion, and institutional property is not distributed in disguise.
The measures for the identification and management of non-profit organizations as mentioned in the preceding paragraph shall be formulated by the competent departments of finance and taxation of the State Council in conjunction with the relevant departments of the State Council.
The income of qualified non-profit organizations mentioned in Item (4) of Article 26 of the Enterprise Income Tax Law does not include the income obtained by non-profit organizations engaged in profit-making activities, except as otherwise provided by the competent departments of finance and taxation of the State Council.
Three. Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC) can exempt or reduce the following income of an enterprise:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.
The income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects as stipulated in Item (1) of Article 27 of the Enterprise Income Tax Law may be exempted or reduced, which means:
(a) the income of enterprises engaged in the following projects shall be exempted from enterprise income tax:
1. Planting of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts;
2. Cultivate new crop varieties;
3. Chinese herbal medicine planting;
4. Cultivation and planting of trees;
5. Raising livestock and poultry;
6. Collecting forest products;
7. Agricultural, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization and operation and maintenance of agricultural machinery;
8. Marine fishing.
(two) the income of enterprises engaged in the following projects shall be subject to enterprise income tax by half:
1. Planting flowers, tea and other beverage crops and spice crops;
2. Marine aquaculture and inland aquaculture.
Enterprises engaged in development projects restricted or prohibited by the state shall not enjoy the preferential enterprise income tax stipulated in this article.
The state-supported public infrastructure projects mentioned in Item (2) of Article 27 of the Enterprise Income Tax Law refer to the ports, airports, railways, highways, urban public transportation, electric power and water conservancy projects specified in the Catalogue of Preferential Enterprise Income Tax for Public Infrastructure Projects. The electricity here refers to nuclear power, wind power, hydropower, ocean energy, solar energy and geothermal energy, excluding thermal power.
The income from investment and operation of public infrastructure projects supported by the state as mentioned in the preceding paragraph shall be exempted from enterprise income tax from the first year to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year.
Enterprises engaged in contracted operation, contracted construction and self-built self-use projects in this article shall not enjoy the preferential enterprise income tax stipulated in this article.
The qualified environmental protection, energy saving and water saving projects mentioned in Item (3) of Article 27 of the Enterprise Income Tax Law include public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, technological transformation of energy saving and emission reduction, seawater desalination, etc. The specific conditions and scope of the project shall be formulated by the competent departments of finance and taxation of the State Council in consultation with the relevant departments of the State Council, and shall be promulgated and implemented after being approved by the State Council.
The income of enterprises engaged in qualified environmental protection, energy saving and water saving projects specified in the preceding paragraph shall be exempted from enterprise income tax from the first year to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year.
Exemption or reduction of enterprise income tax on qualified technology transfer income mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law means that the part of technology transfer income of resident enterprises within a tax year does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Four. Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * Eligible small-scale low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
The qualified small and low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
The high-tech enterprises that the state needs to support mentioned in the second paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises that have core independent intellectual property rights and meet the following conditions:
(a) products (services) belong to the high-tech field supported by the state;
(two) the proportion of research and development expenses in sales revenue is not less than the prescribed proportion;
(three) the proportion of high-tech products (services) income in the total income of the enterprise is not less than the prescribed proportion;
(four) the proportion of scientific and technological personnel in the total number of employees of the enterprise is not less than the prescribed proportion;
(5) Other conditions stipulated in the Administrative Measures for the Identification of High-tech Enterprises.
"State-supported high-tech fields" and the administrative measures for the identification of high-tech enterprises shall be formulated by the competent departments of science and technology, finance and taxation of the State Council in consultation with the relevant departments of the State Council, and shall be promulgated and implemented after being approved by the State Council.
Verb (abbreviation of verb) Enterprise Income Tax Law of People's Republic of China (PRC) Article 30 The following expenses of an enterprise may be added and deducted when calculating taxable income:
(a) research and development expenses incurred in the development of new technologies, new products and new processes;
(two) the wages paid by the disabled and other employed persons encouraged by the state.
The term "research and development expenses plus deduction" mentioned in Item (1) of Article 30 of the Enterprise Income Tax Law refers to the research and development expenses of intangible assets that are not included in the current profits and losses for the development of new technologies, new products and new processes, plus deduction of 50%. Intangible assets shall be amortized at 150% of the cost of intangible assets.
The additional deduction of wages paid by enterprises to resettle the disabled mentioned in Item (2) of Article 30 of the Enterprise Income Tax Law refers to the deduction of 100% of wages paid to disabled employees on the basis of actual deduction. The relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons shall apply to the scope of disabled persons.
The intransitive verb "Enterprise Income Tax Law of People's Republic of China (PRC)" Article 31 Venture capital enterprises engaged in venture capital that the state needs to support and encourage can be deducted from the taxable income according to a certain proportion of the investment amount.
Deduction of taxable income mentioned in Article 31 of the Enterprise Income Tax Law means that if a venture capital enterprise has invested in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than two years, it can deduct the taxable income of the venture capital enterprise in the year when its equity has been held for two years. If the deduction is insufficient in the current year, it can be carried forward in future tax years.
Seven. Article 32 of the Enterprise Income Tax Law of People's Republic of China (PRC), if the fixed assets of an enterprise really need accelerated depreciation due to technological progress and other reasons, the depreciation period may be shortened or accelerated depreciation may be adopted.
Fixed assets that can shorten the depreciation period or accelerate the depreciation mentioned in Article 32 of the Enterprise Income Tax Law include:
(1) Fixed assets with rapid product upgrading due to technological progress;
(2) Fixed assets are in a state of strong vibration and high corrosion all the year round.
If the depreciation period is shortened, the minimum depreciation period shall not be less than 60% of the depreciation period stipulated in Article 60 of these regulations; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.
Eight. People's Republic of China (PRC) Enterprise Income Tax Law Article 33 The income earned by an enterprise from the comprehensive utilization of resources and the production of products conforming to the provisions of the national industrial policy may be deducted when calculating the taxable income.
The income from reduced income mentioned in Article 33 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the production of products that meet the relevant national and industrial standards and are not restricted or prohibited by the state with the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials, and is included in the total income at a reduced tax rate of 90%.
The proportion of raw materials mentioned in the preceding paragraph in the production of products and materials shall not be lower than the standard stipulated in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources.
Nine. Article 34 of the Enterprise Income Tax Law of People's Republic of China (PRC), the investment amount of special equipment purchased by enterprises for the purposes of environmental protection, energy saving and water saving, and safe production. Tax credits may be granted according to a certain percentage.
The tax credit mentioned in Article 34 of the Enterprise Income Tax Law refers to the purchase and actual use of special equipment for environmental protection, special equipment for energy saving and water saving, special equipment for safety production and other special equipment specified in the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Environmental Protection, the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Energy Saving and Water Saving and the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Safety Production. 65,438+00% of the investment in special equipment can be deducted from the taxable amount of the enterprise in the current year. If the credit is insufficient in the current year, it can be carried forward in the next five tax years.
Enterprises that enjoy the preferential enterprise income tax stipulated in the preceding paragraph shall actually purchase and put into use the special equipment stipulated in the preceding paragraph; If the enterprise transfers or rents the above-mentioned special equipment within five years, it will stop enjoying the preferential enterprise income tax and pay back the deducted enterprise income tax.