Preferential policies for enterprise income tax

1. Tax preference-industry category:

(1) Forestry, animal husbandry and fishery are exempted.

Planting of vegetables, grains, potatoes, oilseeds, beans, cotton weeds, hemp, sugar, fruits and nuts

Breeding of new crop varieties;

cultivation of Chinese herbal medicines;

cultivation and planting of trees;

livestock and poultry raising;

collection of forest products;

irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology extension, operation and maintenance of agricultural machinery, and other agricultural, forestry, animal husbandry and injection projects;

offshore fishing.

(2) halving forestry, animal husbandry and fishery

plus planting of flowers, tea and other beverage crops and spice crops;

mariculture and inland aquaculture

II. Preferential tax policies for small and low-profit enterprises

1. The part of the annual taxable income of small and low-profit enterprises that does not exceed 1 million yuan is included in the taxable income at a reduced rate of 12.5%, and the enterprise income tax is paid at a rate of 2%.

2. The portion of the annual taxable income of small and low-profit enterprises that exceeds 1 million yuan but does not exceed 3 million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the rate of 2%.

Small-scale low-profit enterprises refer to enterprises that are engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 3, and total assets not exceeding 5 million yuan.

3. R&D and innovation with tax incentives

1. The corporate income tax for high-tech enterprises is 15%

For high-tech enterprises that need key support from the state, the corporate income tax is levied at a reduced rate of 15%

2. Integrated circuit production enterprises or projects are exempted for a maximum of 1 years

Integrated circuit production that is encouraged by the state and has an operating period of more than 15 years.

enterprises or projects that are encouraged by the state to produce integrated circuits with a line width of less than 65nm (inclusive) and have been in operation for more than 15 years are exempted from enterprise income tax in the first to fifth years, and the enterprise income tax is halved at the statutory tax rate of 25% in the sixth to tenth years.

integrated circuit manufacturers or projects whose line width is less than 13 nm, encouraged by the state, and whose operating period is more than 1 years, are exempted from enterprise income tax from the first year to the second year, and the enterprise income tax will be halved at the statutory tax rate of 25% from the third year to the fifth year.

losses incurred by integrated circuit manufacturing enterprises whose line width is less than 13 nm (inclusive) encouraged by the state in the tax year are allowed to be carried forward to the following years, and the longest summary transfer period shall not exceed 1 years.

3. Enterprises engaged in integrated circuit design and software are exempted from two duties and halved by three duties

Enterprises engaged in integrated circuit design, equipment, materials, packaging and testing encouraged by the state are exempted from enterprise income tax from the first year to the second year since the profit-making year, and the enterprise income tax is halved according to the statutory tax rate of 25% from the third year to the fifth year.

4. Key integrated circuit design and software enterprises will be exempted from enterprise income tax from the first year to the fifth year, and the enterprise income tax will be levied at a reduced rate of 1% in subsequent years.

5. The minimum depreciation period of integrated circuit production equipment is 3 years

The depreciation period of production equipment of integrated circuit production enterprises can be appropriately shortened, and the minimum depreciation period can be 3 years (inclusive)

6. The income from qualified technology transfer is halved

The income from qualified technology transfer is exempted or reduced, which means that the income from technology transfer of resident enterprises does not exceed 5 million yuan in a tax year. For the part exceeding 5 million yuan, corporate income tax will be levied by half

7. R&D expenses will be deducted by 75%

If the actual R&D expenses incurred by the enterprise in developing R&D activities are not included in the current profits and losses, on the basis of actual deduction according to regulations, 75% of the actual amount will be deducted before tax during the period from January 1, 218 to December 31, 22; Where intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets during the above period. The implementation period is extended to December 31, 223.

8. You can enjoy the R&D expenses actually incurred in R&D activities of manufacturing enterprises when 1% of the R&D expenses are deducted in advance. If the intangible assets are not included in the current profits and losses, they will be deducted before tax on the basis of the actual deduction according to regulations, starting from January 1, 221. Where intangible assets are formed, they shall be amortized before tax according to 2% of the cost of intangible assets from January 1, 221.

manufacturing enterprises refer to enterprises whose main business is manufacturing, and whose main business income accounts for more than 5% of the total income in the year when they enjoy preferential treatment.

when an enterprise declares in advance in the third quarter of the current year (paying enterprise income tax quarterly) or September (paying enterprise income tax monthly), it can enjoy the preferential policy of adding and deducting R&D expenses in the first half of the current year at its own choice. 9. Entrusting 8% of overseas R&D for two-thirds

The expenses incurred by entrusting overseas R&D activities are included in the entrusted overseas R&D expenses of the entrusting party according to 8% of the actual expenses incurred.

the portion of R&D expenses entrusted overseas that does not exceed two-thirds of domestic qualified R&D expenses may be deducted before enterprise income tax according to regulations.

1. 7% of venture capital enterprises in two years

If venture capital enterprises and angel investors invest in start-up technology-based enterprises for more than two years (24 months) by means of equity investment, 7% of their investment amount can be deducted from the taxable income of the venture capital enterprise in the year when the equity has been held for two years; If the deduction is insufficient in the current year, it can be carried forward in subsequent tax years.

11. If the R&D expenses actually incurred in the R&D activities of small and medium-sized science and technology enterprises do not form intangible assets and are included in the current profits and losses, they will be deducted according to the actual amount from January 1, 222, and then deducted according to 1% of the actual amount before tax; If intangible assets are formed, they will be amortized before tax according to 2% of the cost of intangible assets from January 1, 222.

iv. Special groups with tax incentives

1. 1% bonus deduction for the wages of disabled persons

The bonus deduction for the wages paid by enterprises to resettle disabled persons means that on the basis of the actual deduction for the wages paid to disabled employees, 1% bonus deduction is made.

2. The domestic income of old-age care is reduced by 9%

and included in the total income by 9%

3. The tax credit for retired soldiers' self-employment is 14,4 yuan/year. People

If retired soldiers are engaged in self-employment, it will be 12, yuan per household per year within three years (36 months, the same below) from the month when they register for individual industrial and commercial households. The limit standard can be up to 2%.

4. The tax credit for recruiting retired soldiers is 9 yuan/year. People

If an enterprise recruits self-employed retired soldiers, and signs a labor contract with them for more than one year and pays social insurance premiums according to law, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions will be deducted in turn according to the actual number of recruits within three years from the month when the labor contract is signed and social insurance is paid. The quota standard is 6, yuan per person per year, with a maximum increase of 5%.

V. Green environmental protection with tax incentives

1. The income from engaging in qualified environmental protection, energy-saving and water-saving projects is exempted from enterprise income tax from the first year to the third year, and from the fourth year to the first year.

2. The income from comprehensive utilization of resources is reduced by 9%

, which means that the income obtained by an enterprise from producing products that are not restricted or prohibited by the state and meet the relevant national and industrial standards with the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources is reduced by 9% and included in the total income

3. The investment amount of special equipment purchased by the enterprise for environmental protection, energy saving and water saving, safety production, etc. Tax credit can be implemented according to a certain proportion

If an enterprise purchases and actually uses special equipment such as environmental protection, energy saving and water saving, and safety production specified in the relevant catalogue, 1% of the investment of the special equipment can be credited from the tax payable of the enterprise in the current year; If the credit is insufficient in that year, it can be carried forward in the next five tax years.

enterprises enjoying 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 an enterprise transfers or rents the above-mentioned special equipment within five years, it shall stop enjoying the preferential enterprise income tax and pay back the enterprise income tax that has been credited.

4. Pollution prevention and control by 15%

Third-party prevention and control enterprises will be subject to enterprise income tax at a reduced rate of 15%

6. Areas with preferential tax

1. Western regions will have a 15% tax rate of 6%

From January 1, 221 to December 31, 23, enterprises in encouraged industries in the western regions will be subject to a reduced rate of 15%. The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and whose main business income accounts for more than 6% of the total enterprise income.

2. According to the western regions

Xiangxi Tujia and Miao Autonomous Prefecture in Hunan Province, Enshi Tujia and Miao Autonomous Prefecture in Hubei Province, Yanbian Korean Autonomous Prefecture in Jilin Province and Ganzhou City in Jiangxi Province, the enterprise income tax policy in the western regions can be implemented according to the western regions.

3. horgos and Kashgar are exempted from enterprise income tax

from January 1, 21 to December 31, 22, enterprises newly established in two special economic development zones in Kashgar and horgos, Xinjiang, which fall within the scope of the preferential income tax catalogue for enterprises in difficult areas of Xinjiang (hereinafter referred to as the Catalogue), will be exempted from enterprise income tax for five years from the tax year in which the first production and operation income is obtained.

4. 15% of Hengqin West Zone

From January 1, 214 to December 31, 22, the encouraged industrial enterprises located in Hengqin New Zone can be levied enterprise income tax at a reduced rate of 15% upon application.

5. Three types of Hainan Free Trade Port (reduction, exemption and deduction)

It will be implemented from January 1, 22 to December 31, 224

(1) Enterprise income tax will be levied at a reduced rate of 15% for encouraged industrial enterprises registered in Hainan Free Trade Port and operating substantially.

(2) The income obtained by newly-increased overseas direct investment of tourism, modern service industry and high-tech industrial enterprises established in Hainan Free Trade Port shall be exempted from enterprise income tax.

(3) For enterprises established in Hainan Free Trade Port, newly purchased (including self-built and self-developed) fixed assets or intangible assets with a unit value of less than 5 million yuan (inclusive) are allowed to be included in the current costs and expenses at one time and deducted when calculating taxable income, and depreciation and amortization are no longer calculated by year; Newly purchased (including self-built and self-developed) fixed assets or intangible assets with a unit value of more than 5 million yuan can shorten the depreciation and amortization period or adopt accelerated depreciation and amortization methods.

VII. Basic industries with preferential tax

1. The income from the investment and operation of public infrastructure projects supported by the state is exempted from three and halved by three

The public infrastructure projects supported by the state refer to ports, airports, railways, highways and urban public enterprises as stipulated in the Catalogue of Enterprise Income Tax Preferences for Public Infrastructure Projects.

the income from the investment and operation of public infrastructure projects supported by the state as 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.

enterprises engaged in contracted operation, contracted construction and self-built projects for their own use shall not enjoy the preferential enterprise income tax stipulated in this article.

2. Accelerated depreciation

Since January 1, 219, the industry scope of accelerated depreciation of fixed assets stipulated in Caishui [214] No.75 and Caishui [215] No.16 has been extended to all manufacturing fields.

the newly purchased equipment and appliances of small and medium-sized enterprises from January 1, 222 to December 31, 222, with a unit value of more than 5 million yuan, are voluntarily deducted before enterprise income tax according to a certain proportion of the unit value. Among them, the implementation regulations of the enterprise income tax law stipulate that the minimum depreciation period is 3 years, and 1% of the unit value can be deducted before tax in the current year; If the minimum depreciation period is 4 years, 5 years and 1 years, 5% of the unit value can be deducted before tax in the current year, and the remaining 5% can be deducted before tax in the remaining years according to regulations.

if an enterprise chooses to apply the above policies and fails to deduct the losses in the current year, it can carry them forward to make up for them in the next five tax years, and enterprises enjoying other policies to extend the carrying-forward period of losses can implement them according to the existing regulations.