Preferential tax policies for technical service enterprises 1. Preferential tax rate reduction and exemption for high-tech enterprises: High-tech enterprises that need key support from the state are levied a corporate income tax at a reduced rate of 15%.
2. Newly established high-tech enterprises in the special economic zone that need key support from the state are entitled to two exemptions and three-year halving of corporate income tax: For high-tech enterprises in the special economic zone that have been registered after January 1, 2008 (inclusive) and that need key support from the state,
Income obtained within the special economic zone is exempt from corporate income tax from the first to the second year starting from the tax year in which the first production and operation income is obtained. From the third to the fifth year, corporate income tax is levied at a reduced statutory rate of 25%.
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3. Software and integrated circuit corporate income tax is exempted for two years and halved for three years: Starting from January 1, 2008, newly established software manufacturing enterprises in my country will be exempted from the income tax in the first and second years starting from the profit-making year. Income tax, corporate income tax is halved from the third to the fifth year.
4. Preferential income tax rate for national key software enterprises: Key software manufacturing enterprises within the national planning layout that do not enjoy tax exemptions in the current year will be levied a corporate income tax at a reduced rate of 10%.
5. In a tax year, the part of the technology transfer income of a resident enterprise not exceeding 5 million yuan is exempt from corporate income tax; the part exceeding 5 million yuan is levied with corporate income tax at a half rate.
2. Preferential tax policies for environmental protection enterprises 1. Enterprises 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 "Catalogue of Enterprise Income Tax Preferences for Special Equipment for Safety Production"
For specified special equipment, 10% of the investment in the special equipment can be deducted from the enterprise's tax payable for the current year; if the deduction is insufficient for the current year, it can be carried forward for the next five tax years.
2. Enterprises engaged in qualified environmental protection, energy-saving and water-saving projects are exempted from income tax for three years and halved for three years: The income of enterprises engaged in qualified environmental protection, energy-saving and water-saving projects shall be calculated in the tax year in which the first production and operation income is obtained from the project.
From the first to the third year, the corporate income tax will be exempted, and the corporate income tax will be halved from the fourth to the sixth year.
3. The corporate income tax earned by energy-saving service companies from implementing contract energy management projects will be exempted for three years and reduced by half: For qualified energy-saving service companies that implement contract energy management projects and comply with the relevant provisions of the corporate income tax law, they 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 halved from the fourth to the sixth year.
3. Preferential tax policies for scientific and technological innovation enterprises 1. The research and development expenses incurred by the enterprise in developing new technologies, new products and new processes are deducted from corporate income tax: the research and development expenses incurred by enterprises in developing new technologies, new products and new processes shall not be deducted from corporate income tax.
If intangible assets are formed and included in the current profit and loss, on the basis of actual deductions in accordance with regulations, an additional deduction of 50% of the research and development expenses will be made; if intangible assets are formed, 150% of the cost of the intangible assets will be amortized.
2. Animation corporate income tax is exempted for two years and halved for three years: Starting from January 1, 2009, 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.
That is, starting from the profit-making year, corporate income tax will be exempted in the first and second years, and corporate income tax will be halved from the third to fifth years.
For key animation companies within the national planning layout, it is first determined whether they enjoy tax exemptions in the current year. If they do not enjoy tax exemptions in the current year, the corporate income tax can be levied at a reduced rate of 10%.
4. Preferential tax policies for financial services enterprises 1. Preferential policies to encourage the development of securities investment funds (Caishui [2008] No. 1) 1 The income obtained by securities investment funds from the securities market, including the price difference income from the purchase and sale of stocks and bonds
, Dividends and bonus income from equity, interest income from bonds and other income are not subject to corporate income tax for the time being.
2. Corporate income tax will not be levied for the time being on the income received by investors from the distribution of securities investment funds.
3 Corporate income tax will not be levied for the time being on the price difference income of securities investment fund managers from using funds to buy and sell stocks and bonds.