The corporate income tax exemption policy is

The corporate income tax exemption policy is 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 Technology enterprises are exempt from income tax for 2 years starting from the year of production;

2. For rural industries that provide pre-production, mid-production and post-production services for agricultural production, that is, rural agricultural technology extension stations and plant protection stations , water pipe station, forestry station, animal husbandry and veterinary station, aquatic product station. Biomass stations, meteorological stations, as well as farmers' professional technical associations and professional cooperatives are temporarily exempt from income tax on the income derived from the technical services or labor services provided by them, as well as the income derived from the technical services or labor services provided by other various urban institutions; It serves scientific research units and colleges and universities in the transfer of technological achievements, technical training, and technical consultation in various industries. Technical service income obtained from technical services and technical contracting is temporarily exempt from income tax; newly established independent accounting enterprises engaged in the consulting industry (including technology, law, accounting, auditing, taxation and other consulting industries), information industry, and technical service industry or business units, shall be exempted from income tax for 2 years from the date of business opening; for newly established enterprises or business units engaged in transportation, postal and telecommunications industries with independent accounting, shall be exempted from income tax for the first year from the date of business opening. Income tax will be halved in the second year; for newly established companies engaged in independent accounting in public utilities, commerce, material industry, foreign trade, tourism, warehousing, resident services, catering, education and cultural undertakings. Enterprises or operating units in the health industry 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. Enterprises can comprehensively utilize the products other than the products specified in the original design. The income generated during the production process of the enterprise, and the resources in the "Comprehensive Utilization Catalog" are used as the main raw materials to produce products, as well as the enterprise's use of bulk coal gangue, slag, and fly ash from outside the enterprise as the main raw materials to produce building materials products. Income is 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 "Catalogue of Comprehensive Utilization of Resources" may, with the approval of the competent tax authorities, be exempted from income tax. Income tax for 1 year;

4. New enterprises established 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;

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5. Income from technology transfer by enterprises and institutions, as well as technical consulting, technical services, and technical training related to technology transfer that occur during the technology transfer process, if the annual net income is less than 300,000 yuan, are temporarily exempted. Collection of income tax;

6. In the event of serious natural disasters such as wind, fire, water, earthquake, etc., enterprises may, with the approval of the competent tax authorities, reduce or exempt income tax 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 in the current year can be exempted from income tax for 3 years upon review and approval by the competent tax authorities; after the tax exemption period of the labor and employment service enterprise expires, the enterprise will be exempted from income tax for the same year. If the newly resettled unemployed people account for more than 30% of the total number of original employees of the enterprise, upon review and approval by the competent tax authority, the income tax can be reduced by half for 2 years; 8. Colleges and universities, primary and secondary schools run factories, and farms engage in their own business Income from production and business operations is temporarily exempt from income tax. Income from various further education courses and training courses held by colleges and universities and primary and secondary schools are temporarily exempt from income tax. School-run enterprises that enjoy tax preferential treatment in colleges and universities and primary and secondary schools must be self-funded and operated by the school, operated and managed by the school, and the operating income belongs to the school. The following enterprises are not allowed to enjoy the tax preferential treatment for school-run enterprises:

(1) Convert the original tax-paying enterprise to a school-run enterprise;

(2) The school establishes a new tax-paying enterprise in the original school-run enterprise Joint ventures that basically absorb investment from external units;

(3) Joint ventures that the school invests in from external units;

(4) Joint ventures between the school and other enterprises, units and individuals Enterprises founded;

(5) The school subleases school-run enterprises to enterprises operated by external units;

(6) The school contracts school-run enterprises to enterprises run by individuals. The scope of colleges and universities and primary and secondary schools that enjoy preferential tax policies are limited to general education schools run by the education department, excluding various types of adult schools such as TV University, Night University, and Industrial University, employee schools run by enterprises, and private schools.

9. For welfare factories run by the civil affairs department and social welfare production units that are not transferred midway in the streets, where the "four disabled" people account for more than 35% of the total production staff, income tax will be temporarily exempted; If the proportion of people with "four disabilities" who are placed exceeds 10% but does not reach 35% of the total production personnel, the income tax will be reduced by half;

10. Township enterprises can reduce the tax payable by 10%, using To subsidize social expenses.

The development stages of an enterprise are as follows:

1. New stage: When an enterprise has just been established, its most important task is survival and development, and it needs to enter the growth stage as soon as possible. The main characteristics of this stage are Operating difficulties, limited resources, high market uncertainty, and unformed business models;

2. Growth period: After efforts in the new period, the company gradually grows, its business scale expands, and it begins to make profits.

The main characteristics of this stage are the initial establishment of corporate culture, a certain market share, improved management capabilities, and the need to strengthen the attraction of funds and talents;

3. Stable period: the corporate business gradually stabilizes and maintains Stable growth, increasingly consolidated market position, and continuous technological and industrial upgrading. The main feature of this stage is to shift from a short perspective to a long perspective, shifting the focus to maintaining the smooth development and continuation of existing successful businesses, while also actively investing in research and development and innovation;

4. Decline period: Due to external or internal reasons, enterprises tend to decline, operating performance gradually declines, and market competition pressure increases. The main feature of this stage is the need to take effective measures to stop losses and defend, including corporate transformation, continuous organizational adjustment and management innovation, etc., to try to avoid recession and enter the death stage.

In summary, each tax exemption policy has corresponding applicable conditions and deadlines. When enjoying the tax exemption policy, enterprises need to carefully study the policy regulations and declare in accordance with the regulations, and report to the tax department Apply after passing the review.

Legal basis:

Article 26 of the "Enterprise Income Tax Law of the People's Republic of China"

The following income is tax-free income:

(1) Interest income from government bonds;

(2) Income from dividends, bonuses and other equity investments between qualified resident enterprises.