1. Preferential tax policies for entrepreneurship and employment
(1) Small and micro enterprises
1. For qualified small and low-profit enterprises, a reduced tax rate of 20% Collect corporate income tax. (Article 28 of the "Enterprise Income Tax Law of the People's Republic of China")
2. Qualified small and low-profit enterprises refer to those engaged in national non-restricted and prohibited industries and meet the following conditions Enterprises: (Article 92 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China")
(1) Industrial enterprises, the annual taxable income does not exceed 300,000 yuan, and the number of employees does not exceed 300,000 yuan. More than 100 people, the total assets do not exceed 30 million yuan;
(2) 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 exceed 10 million yuan .
3. From October 1, 2015 to December 31, 2017, for small and micro-profits with an annual taxable income between 200,000 yuan and 300,000 yuan (including 300,000 yuan) For enterprises, their income is included in taxable income at a reduced rate of 50%, and corporate income tax is paid at a tax rate of 20%. (Finance and Taxation [2015] No. 99)
4. Until December 31, 2017, small-scale value-added tax taxpayers with monthly sales of less than 30,000 yuan (including 30,000 yuan) will be exempted from the value-added tax Business tax taxpayers with a monthly turnover of less than 30,000 yuan (including 30,000 yuan) are exempt from business tax.
(2) Venture Capital Enterprises
1. If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years, it can invest 70% of its investment amount. % can be deducted from the taxable income of the venture capital enterprise in the year when the equity is held for two years; if the amount is insufficient for deduction in the current year, it can be carried forward for deduction in subsequent tax years. (Article 97 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China")
2. Limited partnership venture capital enterprises adopt equity investment methods to invest in unlisted small and medium-sized high-tech enterprises. 2 years (24 months, the same below), its legal partner can deduct 70% of the investment amount in unlisted small and medium-sized high-tech enterprises against the taxable income of the legal partner from the limited partnership venture capital enterprise If the amount is insufficient for deduction in the current year, it can be carried forward for deduction in subsequent tax years. (State Administration of Taxation Announcement No. 81 of 2015)
(3) Placement of employment of disabled people
1. For enterprises that place disabled people, the actual number of disabled people placed shall be limited, that is, The method of refunding value-added tax immediately upon collection. The specific limit of the annual refundable value-added tax for each disabled person actually placed shall be determined by the tax authorities at or above the county level based on 6 times the minimum wage standard approved by the provincial people's government applicable in the district and county (including county-level city) where the unit is located. , but the maximum cannot exceed 35,000 yuan per person per year. (Finance and Taxation [2007] No. 92)
2. If an enterprise places disabled personnel, on the basis of deducting the actual wages paid to disabled employees, 100% of the wages paid to disabled employees shall be paid to the enterprise. Super deduction before income tax. (Finance and Taxation [2009] No. 70)
(4) Entrepreneurship and employment for key groups
From January 1, 2017 to December 31, 2019, for business enterprises and service-oriented Enterprises, processing enterprises among labor and employment service enterprises, and small business entities with processing nature in street communities. Among the newly added positions, those newly recruited in the current year have been registered as unemployed for more than half a year at the public employment service agency of the human resources and social security department. If a person holding an "Employment and Entrepreneurship Certificate" (marked with "Enterprise Tax Absorption Policy") signs a labor contract with a term of more than 1 year and pays social insurance premiums in accordance with the law, a fixed amount of value-added tax will be deducted based on the actual number of employees within 3 years. , urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax concessions. The quota standard in our province is 5,200 yuan per person per year. (Finance and Taxation [2017] No. 47)
(5) Placement of retired soldiers
From January 1, 2017 to December 31, 2019, for commercial enterprises and service-oriented enterprises , processing enterprises among labor and employment service enterprises and small business entities with processing nature in street communities. Among the newly added positions, newly recruited retired soldiers who are self-employed that year must sign a labor contract with a term of more than one year and pay social insurance in accordance with the law. For those who pay, a fixed amount of value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax discount will be deducted based on the actual number of employees within 3 years. The quota standard in our province is 6,000 yuan per person per year. (Finance and Taxation [2017] No. 46)
II. Preferential tax policies for technological innovation
(1) High-tech enterprises
1. For qualified high-tech enterprises Enterprises are levied a corporate income tax at a reduced rate of 15%. (Guokefahuo [2008] No. 172)
2. The management measures for the recognition of high-tech enterprises shall be implemented in accordance with the "Notice of the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation on the Revision and Issuance of the Measures for the Management of the Recognition of High-tech Enterprises".
(Guokefahuo [2016] No. 32)
(2) Software enterprises (Finance and Taxation [2012] No. 27)
1. General taxpayers of value-added tax sell their self-developed and produced software For software products, after the value-added tax is levied at the rate of 17%, the actual tax burden exceeding 3% will be subject to an immediate refund policy.
2. For general VAT taxpayers who sell self-developed and produced embedded software together with computer networks, computer hardware and machinery and equipment, if the embedded software and computer hardware and machinery and equipment can be accounted for separately Sales volume of software products can enjoy preferential VAT policies.
3. Qualified software companies, after being identified, will have a preferential period starting from the profit-making year before December 31, 2017. The first to second years will be exempted from corporate income tax, and the third year will be exempted from corporate income tax. In the fifth year, the corporate income tax will be halved at the legal rate of 25%, and this will be enjoyed until the expiration of the period.
4. The employee training expenses of qualified software companies should be calculated separately and deducted according to the actual amount incurred when calculating taxable income.
5. The immediately refundable value-added tax obtained by qualified software enterprises in accordance with regulations shall be used exclusively by the enterprise for the research and development and expansion of reproduction of software products and shall be separately accounted for. It may be treated as non-taxable income. Deducted from total income when calculating taxable income.
6. Key software companies within the national planning layout that do not enjoy tax exemptions in the current year can be levied corporate income tax at a reduced rate of 10%.
(3) Integrated circuit enterprises (Finance and Taxation [2012] No. 27)
1. The depreciation period of the production equipment of integrated circuit manufacturing enterprises can be shortened appropriately, and the minimum can be 3 years. (inclusive).
2. Integrated circuit manufacturing enterprises whose integrated circuit line width is less than 0.25 microns or whose investment exceeds 8 billion yuan will be levied a corporate income tax at a reduced rate of 15% after certification, and the operating period is more than 15 years. , the preferential period will be calculated from the profit-making year before December 31, 2017, and the corporate income tax will be exempted from the first to the fifth year, and the corporate income tax will be levied at a half statutory rate of 25% from the sixth to the tenth year, and Enjoy until expiry.
3. For integrated circuit manufacturers whose integrated circuit line width is less than 0.8 microns (inclusive), after certification, the preferential period will be calculated from the profit-making year before December 31, 2017, from the first year to the third year. The enterprise income tax will be exempted for two years, and the enterprise income tax will be halved at the legal rate of 25% from the third to the fifth year until the expiration of the period.
4. For newly established integrated circuit design enterprises, after being recognized, the preferential period will be calculated from the profit-making year before December 31, 2017, and the enterprise income tax will be exempted from the first to the second year. From the third to the fifth year, the corporate income tax will be halved at the legal rate of 25% and will be enjoyed until the expiration of the period.
5. The employee training expenses of integrated circuit design enterprises should be calculated separately and deducted according to the actual amount incurred when calculating taxable income.
6. If integrated circuit design enterprises within the national planning layout do not enjoy tax exemptions that year, they can be levied a corporate income tax at a reduced rate of 10%.
(4) Animation Enterprises
1. For animation enterprises that are general taxpayers of value-added tax and sell animation software independently developed and produced by them, after the value-added tax is levied at a tax rate of 17%, For the portion of the actual VAT tax burden exceeding 3%, a refund policy will be implemented immediately upon collection. Export of animation software is exempt from value-added tax. (Finance and Taxation [2013] No. 98)
2. Recognized animation companies that independently develop and produce animation products can apply to enjoy the country’s current preferential income tax policies that encourage the development of the software industry. (Finance and Taxation [2009] No. 65)
(5) Technologically Advanced Service Enterprises
For recognized technologically advanced service enterprises, a reduced corporate income tax rate of 15% is levied. The proportion of employee education expenses incurred by the enterprise that does not exceed 8% of the total salary shall be deducted before corporate income tax. The excess shall be allowed to be carried forward and deducted in subsequent tax years. (Finance and Taxation [2009] No. 63)
(6) Technology transfer
1. Taxpayers in the business tax-to-VAT pilot program provide technology transfer, technology development and related technical consultation and technology Serve. (Finance and Taxation [2013] No. 106)
2. Enterprises are exempt from corporate income tax on the portion of qualifying technology transfer income not exceeding 5 million yuan in a tax year; the portion exceeding 5 million yuan is exempted from corporate income tax; Semi-levy of corporate income tax. (Guo Shui Han [2009] No. 212, State Administration of Taxation Announcement 2013 No. 62)
3. Starting from October 1, 2015, resident enterprises nationwide will transfer non-exclusive licenses of more than 5 years. Income from technology transfer obtained from use rights shall be included in the scope of technology transfer income that enjoys preferential corporate income tax. The portion of annual technology transfer income of resident enterprises that does not exceed 5 million yuan is exempt from corporate income tax; the portion exceeding 5 million yuan is levied with half the corporate income tax.
(State Administration of Taxation Announcement No. 82, 2015)
(7) Super deduction of research and development expenses
1. Research on the development of new technologies, new products, and new processes by enterprises If the development expenses do not form intangible assets and are included in the current profit and loss, they will be deducted according to the actual deduction in accordance with the tax law, and an additional deduction of 50% of the research and development expenses will be made; if they form intangible assets, they will be amortized at 150% of the cost of the intangible assets. (Guo Shui Fa [2008] No. 116)
2. The specific scope of R&D expenses (Finance and Taxation [2015] No. 119)
Personnel expenses. Salaries, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds for personnel directly engaged in R&D activities, as well as labor costs for external R&D personnel.
Invest the cost directly. (1) Material, fuel and power costs directly consumed by R&D activities. (2) Development and manufacturing fees for molds and process equipment used for intermediate testing and product trial production, purchase fees for samples, prototypes and general testing methods that do not constitute fixed assets, and inspection fees for trial production products. (3) Operation, maintenance, adjustment, inspection, repair and other expenses for instruments and equipment used for R&D activities, as well as the rental fees for instruments and equipment rented for R&D activities through operating leases.
Depreciation expense. Depreciation expenses for instruments and equipment used in R&D activities.
Amortization of intangible assets. Amortization expenses for software, patents, and non-patented technologies (including licenses, proprietary technologies, design and calculation methods, etc.) used in research and development activities.
New product design fees, new process procedure formulation fees, clinical trial fees for new drug development, and field test fees for exploration and development technology.
Other related expenses. Other expenses directly related to R&D activities, such as technical book materials fees, data translation fees, expert consulting fees, high-tech R&D insurance fees, retrieval, analysis, review, demonstration, identification, review, evaluation, and acceptance fees for R&D results, knowledge Property rights application fees, registration fees, agency fees, travel expenses, conference fees, etc. The total amount of this expense shall not exceed 10% of the total amount of R&D expenses that can be super-deducted.
Other fees specified by the Ministry of Finance and the State Administration of Taxation.
3. Industries to which the pre-tax super deduction policy is not applicable: tobacco manufacturing, accommodation and catering industry, wholesale and retail industry, real estate industry, leasing and business services industry, entertainment industry, Ministry of Finance and State Other industries specified by the State Administration of Taxation. (Finance and Taxation [2015] No. 119)
(8) Accelerated depreciation of fixed assets
1. For biopharmaceutical manufacturing, special equipment manufacturing, railways, ships, aerospace and other Fixed assets newly purchased by enterprises in six industries including transportation equipment manufacturing, computer, communications and other electronic equipment manufacturing, instrumentation manufacturing, information transmission, software and information technology services after January 1, 2014 can be shortened. Depreciation period or accelerated depreciation method.
For instruments and equipment newly purchased for R&D and production and operation by small and low-profit enterprises in the above six industries after January 1, 2014, if the unit value does not exceed 1 million yuan, a one-time purchase is allowed. The cost and expense of the current period shall be included in the current period and deducted when calculating taxable income, and depreciation will no longer be calculated on an annual basis; if the unit value exceeds 1 million yuan, the depreciation period may be shortened or the method of accelerated depreciation may be adopted.
For all newly purchased instruments and equipment specially used for research and development after January 1, 2014, the unit value does not exceed 1 million yuan, and they are allowed to be included in the current cost and expenses in one lump sum when calculating the application. The depreciation will be deducted from the taxable income and depreciation will not be calculated annually; if the unit value exceeds 1 million yuan, the depreciation period can be shortened or the depreciation method can be accelerated.
For fixed assets with a unit value of no more than 5,000 yuan held by enterprises in all industries, they are allowed to be included in the cost of the current period and deducted when calculating taxable income, and depreciation is no longer calculated on an annual basis. (Finance and Taxation [2014] No. 75, State Administration of Taxation Announcement 2014 No. 64)
2. For four key industries including light industry, textiles, machinery, and automobiles (hereinafter referred to as the four key industries) ) Fixed assets newly purchased by enterprises after January 1, 2015 (including self-built) are allowed to shorten the depreciation life or adopt accelerated depreciation methods.
For instruments and equipment newly purchased by small and low-profit enterprises in key industries in the four fields after January 1, 2015 for R&D and production and operation, the unit value does not exceed 1 million yuan (inclusive). , allowing a one-time full deduction when calculating taxable income; if the unit value exceeds 1 million yuan, the depreciation period is allowed to be shortened or the accelerated depreciation method is adopted. (State Administration of Taxation Announcement No. 68 of 2015)
(9) Energy conservation and environmental protection
1. Energy-saving service companies implement qualified contract energy management projects and transfer the value-added tax in the projects The transfer of taxable goods to energy-using enterprises is temporarily exempt from VAT.
(Finance and Taxation [2010] No. 110)
2. Qualified environmental protection for enterprises engaged in public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, energy-saving and emission reduction technological transformation, etc. For energy-saving and water-saving projects, starting from the tax year in which the project obtains its first production and operation income, the enterprise income tax will be exempted from the first to the third year, and the enterprise income tax will be halved from the fourth to the sixth year. (Finance and Taxation [2012] No. 10)
3. Residential enterprises engage in power grids (power transmission and transformation facilities) that meet the conditions and standards specified in the "Catalogue of Corporate Income Tax Preferences for Public Infrastructure Projects (2008 Edition)" New projects can enjoy the preferential corporate income tax policy of “three exemptions and three half reductions” in accordance with the law. (Announcement No. 26 of the State Administration of Taxation in 2013)
4. If a qualified energy-saving service company implements a contract energy management project and meets the relevant provisions of the corporate income tax law, it will obtain the first production and operating income from the project. Starting from the corresponding tax year, corporate income tax is exempted from the first to the third year, and corporate income tax is levied at a half statutory rate of 25% from the fourth to the sixth year. (Finance and Taxation [2010] No. 110)
5. For the HFC and PFC CDM projects implemented by enterprises, 65% of the transfer income of greenhouse gas emission reductions will be handed over to the state, and the greenhouse gas emission reductions will be transferred to the state. 30% of the transfer income is turned over to the country's N2O CDM projects. The income from the implementation of this type of CDM project is exempt from corporate income tax from the first to the third year starting from the tax year in which the project obtains the first emission reduction transfer income. , the corporate income tax will be halved from the fourth to the sixth year. (Finance and Taxation [2009] No. 30)
6. For enterprises that purchase and actually use the "Catalogue of Enterprise Income Tax Preferences for Special Equipment for Energy and Water Saving", "Catalogue of Enterprise Income Tax Preferences for Special Equipment for Environmental Protection" and "Special Equipment for Safety Production" If the equipment is equipped with special equipment for environmental protection, energy and water conservation, production safety, etc. stipulated in the Catalog of Preferential Enterprise Income Tax, 10% of the investment in the special equipment can be deducted from the enterprise's tax payable for the current year; if it is insufficient for the current year, it can be deducted. The credit can be carried forward for the next five tax years. (Finance and Taxation [2008] No. 48)
(10) Comprehensive utilization of resources
1. Taxpayers who sell self-produced comprehensive utilization products and provide comprehensive resource utilization services can enjoy added value Tax refund policy upon collection. The name of the specific comprehensive utilization of resources, the names of comprehensive utilization products and services, technical standards and related conditions, tax refund ratios, etc. shall be implemented in accordance with the relevant provisions of the "VAT Preferential Catalog for Comprehensive Utilization of Resources Products and Services". (Finance and Taxation [2015] No. 78)
2. Implement value-added measures for taxpayers who sell self-produced new wall materials that are included in the "Catalogue of New Wall Materials Enjoying the Immediate Refund Policy of Value-Added Tax" The policy of refunding 50% of the tax as soon as it is collected. (Finance and Taxation [2015] No. 73)
3. For enterprises that use the resources specified in the "Comprehensive Resource Utilization Enterprise Income Tax Preferential Catalog" as the main raw materials, the production is not restricted or prohibited by the state and complies with relevant national and industry standards. The income from products shall be included in the total corporate income tax at a reduced rate of 90%.
(Finance and Taxation [2008] No. 47)