There are three specific items that need to be increased or reduced in corporate income tax: 1. International transportation services provided by units or individuals from countries and regions that have not reached bilateral transportation tax exemption arrangements with the Chinese government to domestic units or individuals during the pilot period;

The withholding agent shall temporarily withhold and pay VAT at a collection rate of 3%.

This provision reduces the tax burden on such taxpayers.

Second, the scope of application of the simplified tax calculation method is expanded, and animation companies and companies that provide operating leases are conditionally included in the scope of application of the simplified tax calculation method, and a 3% tax rate is applicable.

Among them, the period for simplified tax calculation for animation companies is from the date of implementation of the pilot to December 31, 2012.

General taxpayers under the pilot program who provide operating leasing services based on tangible personal property purchased or self-made before the implementation of the pilot program may choose to apply the simplified tax calculation method to calculate and pay value-added tax.

In addition, the original policy stipulates that pilot general taxpayers can also choose simplified tax calculation for public transportation services (including ferries, bus passenger transport, rail transit, and taxis).

3. Ship agency services are classified into the sub-category of port and terminal services, and a 6% value-added tax rate is applied to pay value-added tax.

The original policy stipulates that units and individuals that provide ship agency services and are entrusted by ship owners, ship operators or ship charterers to collect transportation service income from the transportation service recipient or the transportation service recipient's agent shall pay according to the water transportation service

The value-added tax rate is 11%. Now this old policy is invalidated, and the tax burden of relevant enterprises has been significantly reduced.

Extended information: Corporate income tax reduction or exemption refers to a flexible adjustment measure taken by the state to use tax economic leverage to encourage and support the development of enterprises or certain special industries.

The Enterprise Income Tax Regulations stipulate in principle two tax exemptions and exemptions. First, enterprises in ethnic regional autonomous areas that need care and encouragement can, with the approval of the provincial people's government, implement regular tax reductions or exemptions; second, relevant laws, administrative regulations and the State Council

Enterprises that are provided with tax reductions and exemptions shall comply with the regulations.

Among the preferential income tax policies before the tax system reform, those with strong policy nature, large impact, and conducive to economic development and maintenance of social stability can continue to be implemented with the approval of the State Council.

It mainly includes the following contents: 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 are exempt from income tax for 2 years starting from the year of production.

2. For rural industries that serve 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, and aquatic product stations.

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 they provide, 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 sector 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, as well as the enterprise's use of bulk coal gangue,

Income from the production of building materials products using slag and 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 Utilization of Resources Catalog" shall be exempted from income tax for 5 years from the date of production and operation.

With the approval of the competent tax authority, income tax may be reduced or exempted for one 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.

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.