Items exempt from corporate income tax

The exemptions from corporate income tax are as follows: (1) High-tech enterprises in high-tech industrial development zones approved by the State Council are levied income tax at a reduced rate of 15%; newly established high-tech enterprises will be levied at a reduced rate of 15% starting from the year of commencement of production. , exempt from income tax for 2 years. (2) For rural industries that provide pre-production, mid-production and post-production services for agricultural production, that is, rural agricultural technology extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic products stations, vitality stations, and meteorological stations , as well as farmers' professional technical associations and professional cooperatives, are temporarily exempt from income tax on the technical services or labor services provided by them, as well as the technical services or labor services provided by other various urban institutions; income tax is temporarily exempted from scientific research institutions and The technical service income obtained by colleges and universities from the transfer of technological achievements, technical training, technical consultation, technical services, and technology contracting that serve various industries is temporarily exempt from income tax; newly established independent accounting consulting industries (including science and technology, law, Enterprises or business units in the accounting, auditing, taxation and other consulting industries), information industry, and technical service industry are exempt from income tax for 2 years from the date of opening; for newly established independent accounting enterprises engaged in the transportation industry, postal and telecommunications industry Enterprises or business units are exempted from income tax in the first year from the date of opening, and income tax is halved in the second year; for newly established independent accounting companies engaged in public utilities, commerce, material industry, foreign trade, tourism, and warehousing Enterprises or business units that engage in business, resident services, catering, education and culture, and health services may, upon approval by the competent tax authorities, enjoy a reduction or exemption from income tax for two years from the date of business opening. (3) In addition to the products stipulated in the original design, the enterprise comprehensively utilizes the resources generated in the production process of the enterprise and the resources in the "Comprehensive Utilization Catalog" as the main raw materials for the production of products, and the enterprise uses large quantities of coal gangue outside the enterprise. Income from the production of building materials products using slag, fly ash as the main raw materials shall be exempted from income tax for 5 years from the date of production and operation; enterprises established to process and utilize resources abandoned by other enterprises and included in the "Comprehensive Resource Utilization Catalog" , with the approval of the competent tax authority, income tax can be reduced or exempted for 1 year. (4) Newly established enterprises in the "old, minority, border and poor" areas determined by the state can have income tax reduced or exempted for 3 years with the approval of the competent tax authorities. (5) Income from technology transfer by enterprises and institutions, as well as income from technical consulting, technical services, and technical training related to technology transfer that occur during the technology transfer process, and whose annual net income is less than 300,000 yuan, are temporarily exempt from income tax. (6) If an enterprise encounters serious natural disasters such as wind, fire, flood, earthquake, etc., with the approval of the competent tax authority, the income tax can be reduced or exempted for one year. (7) Newly established urban labor and employment service enterprises that place more than 60% of the urban unemployed people in the enterprise that year will be exempted from income tax for 3 years upon review and approval by the competent tax authorities; after the expiration of the tax exemption period for labor and employment service enterprises, If the newly resettled unemployed people account for more than 30% of the total number of original employees of the enterprise in that year, upon review and approval by the competent tax authorities, the income tax can be reduced by half for 2 years. (8) Factories run by colleges and universities and primary and secondary schools are temporarily exempt from income tax. (9) Welfare factories run by the civil affairs department and social welfare production units in the streets that are not transferred halfway will be temporarily exempted from income tax if they place people with "four disabilities" accounting for more than 35% of the total production staff; If the ratio of personnel to the total number of production personnel exceeds 10% but does not reach 35%, income tax will be levied at a half rate.