take a look for yourself. the following is the tax-free scope.
1. Turnover tax
Specifically, it includes seven tax preferences, including value-added tax, consumption tax, business tax, customs duty, agricultural tax, agricultural specialty tax and animal husbandry tax.
1. computer software is tax-free. If the copyright and ownership of computer software products registered by the National Copyright Administration are transferred at the time of sale, business tax will be levied, and value-added tax will not be levied. (Cai Shui [1999] No.273)
2. Equipment for self-use after technical renovation is tax-free. Self-use equipment imported for technical transformation projects approved by the state shall be exempted from customs duties and import value-added tax. (Guo Fa [1997] No.37)
3. The equipment imported for self-use in the production of high-tech products is duty-free. The self-use equipment imported by enterprises for the production of products listed in the National Catalogue of High-tech Products, as well as the technology, accessories and spare parts imported with the equipment according to the contract, are exempt from customs duties and import value-added tax, except for the goods listed in the Catalogue of Imported Commodities that are not exempted from tax for domestic investment projects. (caishuizi [1999] No.273)
4. Software fees are tax-free. Enterprises that introduce advanced technologies listed in the National Catalogue of High-tech Products shall be exempted from customs duties and import value-added tax for software fees paid overseas according to the provisions of the contract. (caishuizi [1999] No.273)
5. Maintenance spare parts are tax-free. Maintenance spare parts imported to provide after-sales service for the introduction of advanced technology can be exempted from tax import procedures and deposited in bonded warehouses.
6. Equipment of software production and integrated circuit design enterprises is tax-free. Confirmed software manufacturers and integrated circuit design enterprises do not need to issue a confirmation letter for importing their own equipment, as well as the technology (including software) and supporting parts and spare parts imported with the equipment according to the contract. From July 1, 2, it will be exempted from customs duties and import value-added tax, except for imported goods that are not exempted from tax according to state regulations. (caishui [2] No.25)
7. Imported equipment of integrated circuit manufacturing enterprises is exempt from tax. For the recognized integrated circuit manufacturing enterprises, the integrated circuit technology and complete sets of production equipment are introduced, and the special integrated circuit equipment and instruments imported individually are exempted from customs duties and import value-added tax from July 1, 2, except for the imported goods that are not exempted from tax as stipulated by the state. (caishuizi [2] No.25)
8. Imported materials and parts of integrated circuit manufacturing enterprises are exempt from tax. From July 1, 2, the import of productive raw materials and consumables for self-use by integrated circuit manufacturing enterprises established in China with an investment of more than 8 billion yuan or an integrated circuit line width of less than .25μm will be exempted from customs duties and import value-added tax. (caishui [2] No.25 and caishui [22] No.136)
9. Tax reduction for biological products. General taxpayers selling biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues can be taxed at the rate of 6%, and are allowed to issue special invoices for value-added tax. ([94] Caishuizi No.4)
1. Tax reduction for computer software. Small-scale taxpayers who are production enterprises, produce and sell computer software, and pay taxes at the rate of 6%; Small-scale taxpayers who are commercial enterprises and sell computer software are taxed at the rate of 4%; And the tax authorities can issue special invoices for value-added tax according to different collection rates. (caishuizi [1999] No.273)
11. Tax refund for software products. From June 24, 2 to the end of 21, selling the software products developed and produced by itself, or localizing the imported software and selling it to the outside world; After the tax is levied at the statutory rate of 17%, the value-added tax will be refunded immediately if the actual tax burden exceeds 3%. (caishui [2] No.25)
12. Tax refund for integrated circuit products. From June 24, 2 to the end of 21, the sales of its own integrated circuit products (including monocrystalline silicon wafers) will be taxed at the statutory rate of 17%, and the actual tax burden will be refunded immediately. (caishui [2] No.25 and caishui [22] No.7)
13. Computer software deduction. Production enterprises and commercial enterprises belonging to small-scale taxpayers who sell computer software can be invoiced by tax authorities at different rates. (caishuizi [1999] No.273)
14. Technology transfer income is tax-free. Income from technology transfer obtained by scientific research units shall be exempted from business tax. ([94] Caishuizi No.1)
15. Technology transfer income is tax-free. The income of units and individuals engaged in technology transfer, technology development business and related technical consultation and technical service business shall be exempted from business tax with the approval of provincial tax authorities. (Caishuizi [1999] No.273)
16. Foreign enterprises and foreign individuals are exempt from taxes on technology transfer income. The income obtained by foreign enterprises and foreign individuals from transferring the ownership or use right of patented and non-patented technologies owned by them from abroad to China and transferring them to others with compensation, and providing related technical consultation and technical services shall be exempted from business tax with the approval of State Taxation Administration of The People's Republic of China. (Cai Shui Zi [1999] No.273, Guo Shui Fa [2] No.166, Cai Shui [21] No.36)
17. Software use fees are tax-free. Foreign enterprises sell software to enterprises in China alone, or transfer software related to the use of these goods together with the sales of goods such as posts and telecommunications, communication equipment and computers. Domestic transferee enterprises import the above-mentioned software, regardless of whether they have paid customs duties and import value-added tax, the business tax of foreign enterprises will no longer be withheld. (Guo shui fa [2] No.179)
18. Software charges are not taxed. Foreign enterprises rent goods such as posts and telecommunications, communication equipment and computers to enterprises in China, and the related software, such as software, is charged separately, which shall be regarded as the rental income of the above goods, and no business tax shall be levied. (Guo shui fa [2] No.179)
19. Non-profit scientific research institutions are exempt from tax. Non-profit scientific research institutions, engaged in technology development, technology transfer business and related technical consulting and technical services, shall be exempted from business tax. (Guo Ban Fa [2] No.78)
2. Tax reduction for comprehensive utilization products. From January 1, 21, the value-added tax will be levied by half on electricity produced by coal mine stone, slime, oil shale and wind power and some new wall materials listed by the state. (Caishui [21] No.198)
21. The export tax rebate rate for aerospace vehicles and CNC machine tools is 17%. Since January 1, 24, the export tax rebate rate for listed goods such as aerospace vehicles and CNC machine tools has remained at 17%. (Caishui [23] No.222)
22. Export tax rebate rate for high-tech products. From January 1, 24, the products exported from the Export Catalogue of High-tech Products (23 edition) shall be subject to the tax rebate rate stipulated in the document Caishui [23] No.222. (Caishui [23] No.238)
23. Export of computer software is tax-free. From January 1, 24, the export of computer software (customs export commodity code 983) is tax-free, and its input tax will not be deducted or refunded. (caishui [23] No.238)
24. Comprehensive utilization of products will be refunded upon demand. Before the end of 25, the comprehensive utilization products (except exported comprehensive utilization products) produced and processed by enterprises with "three leftovers" and sub-firewood as raw materials will be subject to the method of immediate collection and immediate refund of value-added tax. Enterprises that produce the above-mentioned comprehensive utilization products should separately account for the sales amount of products, the output tax of value-added tax and the input tax. If they are not separately accounted for or cannot be accurately accounted for, the policy of immediate withdrawal is not applicable. (caishui [21] No.72)
25. Comprehensive utilization of products will be refunded immediately after collection. From January 1, 21, the following goods will be subject to the VAT refund policy. (Caishui [2] No.198)
(1) Shale oil and other products produced and processed from oil shale.
(2) Recycled asphalt concrete produced by mixing not less than 3% of waste asphalt concrete in production raw materials.
(3) Electricity produced by municipal solid waste.
(4) Cement produced by mixing not less than 3% of coal gangue, stone coal, fly ash, bottom slag of coal-fired boiler (excluding blast furnace slag) and other waste residues in the production raw materials.
26. The comprehensive utilization of resources will be refunded immediately. For cement clinker with more than 3% of fly ash and other waste residue in raw materials, the value-added tax shall be refunded immediately. (Guo shui Han [23] No.1164)
27. Foreign enterprises and foreign individuals are exempt from taxes on technology transfer income. Income from the transfer of intangible assets from abroad to China by foreign enterprises and individuals belongs to contracts signed before the end of 1993. No matter when the income is obtained, business tax will not be levied. Belonging to the technology transfer contract signed after January 1, 1994, the income obtained after October 1, 1999, upon application, shall be reported to the local provincial science and technology department for examination and approval, and shall be exempted from business tax. Business tax is levied on the income from the transfer of intangible assets other than technology. (Cai Shui [21] No.36)
28. The income of the transformed scientific research institutions is tax-free. For 242 scientific research institutions affiliated to the former State Economic and Trade Commission and 134 scientific research institutions affiliated to 11 departments such as the Ministry of Construction approved by the State Council, as well as social welfare scientific research institutions affiliated to the State Council departments (units) approved by the Ministry of Science and Technology, the Ministry of Finance and the Central Committee Office, scientific research institutions that have been transformed into enterprises and scientific research institutions that have entered enterprises are exempt from business tax. (Caishui [23] No.137)
II. Corporate income tax
Specifically, it includes tax incentives for corporate income tax, income tax for foreign-invested enterprises and foreign enterprises, and personal income tax.
(1) Tax reduction and exemption
1. Tax reduction and exemption for high-tech enterprises. High-tech enterprises are subject to enterprise income tax at a reduced rate of 15%; New high-tech enterprises in the region shall be exempted from income tax for 2 years from the profit-making year. (Cai Shui [26] No.88)
2. Agricultural technical services and labor services are tax-free. Income from technical services or services provided by rural agro-technical extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic products stations, seed stations, agricultural machinery stations, meteorological stations, farmers' professional technical associations and professional cooperatives, and income from other types of urban institutions to carry out the above-mentioned technical services or services are temporarily exempted from income tax. ([94] Caishuizi No.1)
3. Technical service income is tax-free. Income from technical services obtained by scientific research units and colleges and universities in the transfer of technical achievements, technical training, consulting, service and contracting for various industries shall be temporarily exempted from income tax. ([94] Caishuizi No.1)
4. New enterprises are exempted or exempted. The newly established enterprises or business units in the transportation, post and telecommunications industries shall be exempted from income tax in the first year and levied income tax by half in the second year from the date of opening. ([94] Caishuizi No.1)
5. The newly-established tertiary enterprises are exempted or exempted. Newly established enterprises or business units engaged in public utilities, commerce, materials, foreign trade, tourism, warehousing, residents' services, catering, culture, education and public health shall be exempted or reduced from income tax for one year from the date of opening. ([94] Caishuizi No.1)
6. Newly-established enterprises are exempt from tax. Newly established enterprises or business units engaged in consulting, information and technical services shall be exempted from income tax for 1-2 years from the date of opening. ([94] Caishuizi No.1)
7. The newly-established labor service enterprises are exempted. Newly-established labor and employment service enterprises shall be exempted from income tax for 3 years if the number of unemployed people in those years exceeds 6% of the total number of employees in the enterprise; After the expiration of the tax exemption period, if the newly placed unemployed persons account for more than 3% of the total number of employees in the enterprise, the income tax may be halved for 2 years. ([94] Caishuizi No.1)
8. New enterprises in specific areas are exempted or exempted. Newly established enterprises in the "old, young, border and poor" areas designated by the state may reduce or exempt their income tax within three years. ([94] Caishuizi No.1)
9. New tertiary enterprises are exempted. If a newly-established tertiary enterprise operates in multiple industries, its relief policy shall be determined according to its main business. ([94] Caishuizi No.1)
1. New enterprises for comprehensive utilization of resources are exempted or exempted. Enterprises newly established to deal with and utilize the resources abandoned by other enterprises and included in the Catalogue of Comprehensive Utilization of Resources may have their income tax reduced or exempted for one year. ([94] Caishuizi No.1)
11. Enterprises using the three wastes are exempt from tax. The income from products produced by enterprises using waste water, waste gas, waste residue and other wastes generated in the production process of the enterprise as the main raw materials and belonging to the resources in the Catalogue of Comprehensive Utilization of Resources shall be exempted from income tax for 5 years from the date of operation. ([94] Caishuizi No.1)
12. Comprehensive utilization of resources is tax-free. The income from the production of building materials products by enterprises using bulk coal gangue, slag and fly ash outside the enterprise as the main raw materials shall be exempted from income tax for 5 years from the date of operation. ([94] Caishuizi No.1)
13. Technology transfer is tax-free. Income from technology transfer and related technical consultation and technical training by enterprises and institutions, with an annual net income of less than 3, yuan, shall be temporarily exempted from income tax. ([94] Caishuizi No.1)
14. New software production and integrated circuit design enterprises are exempted or exempted. After the newly established software manufacturing enterprises and integrated circuit design enterprises in China are recognized, the income tax will be exempted in the first to second years from the profit-making year, and the income tax will be halved in the third to fifth years. (caishui [2] No.25)
15. reduction or exemption of integrated circuit manufacturing enterprises. If the investment of integrated circuit manufacturing enterprises exceeds 8 billion yuan or the line width of integrated circuits is less than .25μm, the income tax will be exempted in the first to second years and halved in the third to fifth years from the profit-making year. Among them, those located in underdeveloped remote areas may have their income tax reduced by 15% ~ 3% in the next 1 years after the expiration of the tax reduction or exemption period. (caishui [2] No.25)
16. Tax reduction for software production and integrated circuit design enterprises. For key software production and integrated circuit design enterprises within the national planning and layout, if they did not enjoy tax exemption in that year, the enterprise income tax will be levied at a reduced rate of 1%. (caishui [2] No.25)
17. The technical income of scientific research institutions is tax-free. The income of non-profit scientific research institutions engaged in technology development and technology transfer business and related technical consultation and technical services shall be exempted from enterprise income tax. (Guo Ban Fa [2] No.78)
18. Tax reduction or exemption for small linewidth integrated circuit products. For the production enterprises of integrated circuit products whose production line width is less than .8 micron (inclusive), the policy of "two exemptions and three reductions" will be implemented from 22 onwards, that is, from the profit-making year, the first year and the second year will be exempted.