1. If it is really necessary to accelerate the depreciation of fixed assets of an enterprise due to the following reasons, the depreciation period can be shortened or the accelerated depreciation method can be adopted:

(1) Fixed assets with faster product replacement due to technological progress;

(2) Fixed assets are in a state of strong vibration and high corrosion all the year round.

Excerpted from the Enterprise Income Tax Law

2. Software purchased by enterprises and institutions that meet the confirmation conditions of fixed assets or intangible assets can be accounted for as fixed assets or intangible assets. With the approval of the competent tax authorities, the depreciation or amortization period can be shortened appropriately, with a minimum of 2 years.

With the approval of the competent tax authorities, the depreciation period of productive equipment of integrated circuit manufacturing enterprises may be appropriately shortened to a minimum of 3 years.

After the newly established software production enterprise is recognized, from the profit-making year, the enterprise income tax will be exempted in the first and second years, and the enterprise income tax will be halved in the third to fifth years.

Integrated circuit design enterprises are regarded as software enterprises and enjoy the relevant enterprise income tax policies of software enterprises.

Enterprise income tax can be paid at a reduced rate of 15% for integrated circuit manufacturers with an investment of more than 8 billion yuan or integrated circuits with a line width less than 0.25um. Among them, if the operating period exceeds 15, the enterprise income tax will be exempted from the first year to the fifth year, and the enterprise income tax will be halved from the sixth year to the tenth year.

For integrated circuit product manufacturers whose line width is less than 0.8 micron (inclusive), the enterprise income tax will be exempted in the first and second years from the profit-making year, and the enterprise income tax will be halved in the third to fifth years.

The employee training expenses of software production enterprises (integrated circuit design enterprises) can be deducted according to the facts when calculating the taxable income.

Key software production enterprises within the national planning and layout, which did not enjoy tax exemption in that year, will be subject to enterprise income tax at a reduced rate of 10%.

(Excerpted from Caishui [2008] No.65438 +0)

3. Recognized animation enterprises independently develop and produce animation products, and can apply for the current preferential enterprise income tax policies that the state encourages the development of the software industry.

Excerpted from Caishui [2009] No.65.

4. From July 2065438 to February 3, 2065438, Beijing, Tianjin, Shanghai, Chongqing, Dalian, Shenzhen, Guangzhou, Wuhan, Harbin, Chengdu, Nanjing, Xi, Jinan and Hangzhou.

The enterprise income tax shall be levied at the reduced rate of 15% for the recognized technologically advanced service enterprises.

The employee education expenses incurred by the recognized advanced technical service enterprises, which do not exceed 8% of the total wages and salaries, are allowed to be deducted when calculating the taxable income; The excess shall be allowed to be carried forward and deducted in future tax years. .

Excerpted from Caishui [2065438+00] No.65.

Improve people's livelihood

1. When an enterprise arranges disabled persons, it can deduct the salary paid to disabled employees plus 100% when calculating the taxable income.

Allow enterprises to calculate and deduct the wages paid to disabled employees according to the facts when prepaying enterprise income tax; At the end of the year, when making annual declaration and final settlement of enterprise income tax, additional deduction shall be calculated according to the regulations.

Excerpted from Caishui [2009] No.70.

2. For commercial enterprises, service enterprises (except advertising, housing agency, pawn, sauna, massage and oxygen bar), processing enterprises in labor employment service enterprises and small business entities with processing nature in street communities, in the newly added posts, people who have held the Employment Unemployment Registration Certificate (marked with "Enterprise Tax Absorption Policy") and signed labor contracts with them for more than 1 year were newly recruited in that year. The quota standard is 4000 yuan per person per year, which can fluctuate by 20%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall, according to the actual situation in the region, determine specific quota standards within this scope and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

Excerpted from Caishui [2065438+00] No.84.

3. From June 65438+1 October1day in 2009 to June 65438+February 3 1 day in 2009, the operating cultural institutions were transformed into enterprises, and the enterprise income tax was exempted from the date of registration.

(Excerpted from Caishui [2009] No.34)

Venture capital enterprise

1. If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises for more than 2 years by means of equity investment, it can deduct the taxable income of the venture capital enterprise in the year when its equity has been held for 2 years. If the deduction is insufficient in the current year, it can be carried forward in future tax years.

Excerpted from the Enterprise Income Tax Law

agriculture

1. The income of enterprises engaged in the following projects shall be exempted from enterprise income tax:

(1) Planting of vegetables, cereals, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts;

(2) Breeding of new crop varieties;

(3) planting Chinese herbal medicines;

(4) Cultivation and planting of trees;

(5) Raising livestock and poultry;

(6) collecting forest products;

(seven) agricultural, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, and operation and maintenance of agricultural machinery;

(8) offshore fishing.

Enterprise income tax will be levied by halving the income of enterprises engaged in the following projects:

(1) Planting of beverage crops and spice crops such as flowers and tea;

(2) mariculture and inland aquaculture.

Excerpted from the Enterprise Income Tax Law

2. Since the date of 2065438+65438 in00+65438 in10+0, enterprises engaged in the production of agriculture, forestry, animal husbandry and fishery projects with the "company+farmers" business model can enjoy preferential policies for enterprise income tax reduction and exemption in accordance with the relevant provisions of Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

(Excerpted from 20 10 Guoshuihan No.2)

small low-profit enterprises

1. The enterprise income tax will be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits.

Excerpted from the Enterprise Income Tax Law

R&D expenses plus deduction

1. If the research and development expenses incurred by the enterprise for developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the research and development expenses will be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.

Excerpted from the Enterprise Income Tax Law

new high-tech enterprise

1. The enterprise income tax will be levied at a reduced rate of 15% for high-tech enterprises that need special support from the state.

Excerpted from the Enterprise Income Tax Law

exempt income

1. The following income of an enterprise is tax-free income:

(1) Debt interest income;

(2) Income from equity investment such as dividends and bonuses among eligible resident enterprises;

(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;

(4) Income of qualified non-profit organizations.

Excerpted from the Enterprise Income Tax Law

2. The following incomes of non-profit organizations are tax-free income:

Accepting income donated by other units or individuals;

Other government subsidy income other than the financial allocation stipulated in Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC), but excluding the income obtained by the government from purchasing services;

Collect membership fees in accordance with the provisions of the civil affairs and finance departments at or above the provincial level;

Bank deposit interest income generated by non-tax income and tax-free income;

Excerpted from Caishui [2009] 122

Public infrastructure projects

1. Income from investment and operation of public infrastructure projects supported by the state shall be exempted from enterprise income tax from the first year to the third year, and enterprise income tax shall be halved from the fourth year to the sixth year.

Excerpted from the Enterprise Income Tax Law

Technology transfer income

1. In a tax year, if the income from the transfer of technology ownership by resident enterprises does not exceed 5 million yuan, the enterprise income tax will be levied by half for the part exceeding 5 million yuan.

Excerpted from the Enterprise Income Tax Law

Special equipment investment credit

1. If an enterprise purchases and actually uses special equipment for environmental protection, energy saving and water saving, safety production and other special equipment specified in the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Environmental Protection, Catalogue of Preferential Enterprise Income Tax for Special Equipment for Energy Saving and Water Saving and Catalogue of Preferential Enterprise Income Tax for Special Equipment for Safety Production, 10% of the investment in special equipment can be deducted from the taxable amount of the enterprise in that year; If the credit is insufficient in the current year, it can be carried forward in the next five tax years.

Excerpted from the Enterprise Income Tax Law

Encourage the development of securities investment funds.

1. The income obtained by securities investment funds from the securities market, including the price difference income from buying and selling stocks and bonds, dividend income from equity, interest income from bonds and other income, will not be levied for the time being.

The income obtained by investors from the distribution of securities investment funds shall not be subject to enterprise income tax for the time being.

Enterprise income tax will not be levied on the difference income of securities investment fund managers using funds to buy and sell stocks and bonds for the time being.

(Excerpted from Caishui [2008] No.65438 +0)

national autonomous areas

1. According to the provisions of Articles 29 and 94 of the Enterprise Income Tax Law of People's Republic of China (PRC), autonomous regions, autonomous prefectures and autonomous counties that practice regional ethnic autonomy in accordance with the Law of People's Republic of China (PRC) on Regional Ethnic Autonomy may decide to reduce or exempt the enterprise income tax that should be paid by enterprises in ethnic autonomous areas, which belongs to local sharing. Where an autonomous prefecture or county decides to reduce or exempt taxes, it must report to the people's government of the province, autonomous region or municipality directly under the Central Government for approval. Enterprise income tax shall not be reduced or exempted for enterprises in industries restricted or prohibited by the state in ethnic autonomous areas.

Excerpted from the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

Non-resident enterprises and foreign investors

1. If a non-resident enterprise does not have an institution or place in China, or if it has an institution or place, but its income has no actual connection with the institution or place it has established, its income from China will be subject to enterprise income tax at a reduced rate of 10%, and the following income can be exempted from enterprise income tax:

(1) Interest income from loans provided by foreign governments to the government of China;

(2) Interest income from preferential loans provided by international financial organizations to the China government and resident enterprises;

(three) other income approved by the State Council.

Excerpted from the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

2. The accumulated undistributed profits of foreign-invested enterprises formed before June 5438+1 October 2008 and distributed to foreign investors after 2008 shall be exempted from enterprise income tax; If the newly-increased profits of foreign-invested enterprises are distributed to foreign investors in 2008 and beyond, they shall pay enterprise income tax according to law.

(Excerpted from Caishui [2008] No.65438 +0)

direct cross-strait shipping

1.From February 65438 to February 15, 2008, the income of Taiwan Province shipping companies engaged in cross-strait direct flights from the mainland was exempted from enterprise income tax.

Since June 25th, 2009, the income from mainland China obtained by Taiwan Province airlines engaged in cross-strait direct flights is exempt from enterprise income tax.

(Excerpted from Caishui [2009] No.4 and Caishui [2065438+00] No.63)

Energy conservation and environmental protection

1. Enterprises engaged in specified environmental protection, energy saving and water saving projects 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. Environmental protection, energy saving and water saving projects, including public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, technological transformation of energy saving and emission reduction, seawater desalination, etc.

With the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials, the income obtained by enterprises from producing products that meet the relevant national and industrial standards that are not restricted or prohibited by the state shall be included in the total income at a reduced tax rate of 90%.

(Excerpted from the Enterprise Income Tax Law)

2. Qualified energy-saving service companies that implement contract energy management projects and comply with the relevant provisions of the Enterprise Income Tax Law shall be exempted from enterprise income tax from the first year to the third year, and enterprise income tax shall be levied by half at the statutory tax rate of 25% from the fourth to the sixth year.

(Excerpted from Caishui [20 10]No.10)

3. The following income obtained from China Clean Development Mechanism Fund shall be exempted from enterprise income tax: (1) the part of the transfer income of greenhouse gas emission reduction of CDM projects turned over to the state; (2) Grant income from international financial organizations; (3) Interest income from fund deposits and interest income from purchasing government bonds; (4) Donation income of domestic and foreign institutions, organizations and individuals.

For HFC and PFC clean development mechanism projects implemented by enterprises that pay 65% of the proceeds from greenhouse gas emission reduction and transfer to the state, and N2O clean development mechanism projects that pay 30% of the proceeds from greenhouse gas emission reduction and transfer to the state, the income from the implementation of such clean development mechanism projects will be exempted from corporate income tax in the first to third years, and corporate income tax will be halved in the fourth to sixth years.

(Excerpted from Caishui [2009] No.30)

4. From June 65438+1 October1day, 2008, all the VAT refund obtained by nuclear power enterprises will be used to repay the principal and interest, and no enterprise income tax will be levied.

(Excerpted from Caishui [2008] No.38)

The development of western China.

1,1October 20 1 1 to 20201February 3 1, and the enterprise income tax will be levied at a reduced rate of 15% for encouraged industrial enterprises located in the western region.

(Excerpted from Caishui [2065438+01] No.58)

future

1. The following income obtained by China Futures Margin Monitoring Center Co., Ltd. (hereinafter referred to as the Futures Protection Fund Company) according to the Interim Measures for the Administration of Futures Investor Protection Funds (Order No.38 of the CSRC, hereinafter referred to as the Interim Measures) is not included in its declared enterprise income tax income:

(1) The income of the futures protection fund paid by the futures exchange according to 15% of the total risk reserve account and 3% of the transaction fee;

(two) the futures protection fund income paid by the futures company according to the agency transaction amount of 5/1000 to 10/10000;

(three) to recover from the responsible party according to law;

(4) Income from bankruptcy liquidation of futures companies;

(5) Donation income.

2. Interest income from bank deposits, income from purchasing debt interest, interest income from bonds issued by the central bank and central financial institutions, and income from the use of other funds approved by the CSRC and the Ministry of Finance are temporarily exempted from enterprise income tax.

(Excerpted from Caishui [2009] No.68)