1, income tax policy for small and low-profit enterprises

From June 5438+1 October 1 day in 2022 to June 5438+February 3 1 day in 2024, the annual taxable income of small and low-profit enterprises exceeds110,000 yuan but does not exceed 3 million yuan, and the tax rate is reduced by 25%.

From June 65438+1 October 1 day in 2023 to February 3 1 day in 2024, the annual taxable income of small and low-profit enterprises does not exceed110,000 yuan, which is included in the taxable income at a reduced rate of 25%, and the enterprise income tax is paid at a reduced rate of 20%.

2. R&D expenses plus deduction preferential policies

If the actual R&D expenses incurred by the enterprise in R&D activities are not included in the current profits and losses, on the basis of the actual deduction according to regulations, 2023 1, and then 100% of the actual amount is deducted before tax; If intangible assets are formed, they will be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2023.

Other policy caliber and management requirements for enterprises to enjoy the policy of adding and deducting R&D expenses shall be in accordance with the Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology of the Ministry of Finance on Improving the Pre-tax Addition and Deduction Policy of R&D Expenses (Caishui [2065 438+05] 19) and the Notice of State Taxation Administration of The People's Republic of China Science and Technology Department of the Ministry of Finance on Policy Issues Related to Entrusting and Deducting R&D Expenses by Enterprises (Caishui [2066]

Note: A few days ago, the the State Council executive meeting announced that the policy of increasing the pre-tax deduction ratio of R&D expenses of qualified industrial enterprises from 75% to 100% will be implemented for a long time.

3. Preferential tax policies for basic research of enterprise investment

Since June 65438+ 10/day, 2022, the funders and recipients of basic research funds have preferential policies respectively.

For investors, the basic research expenditure invested by enterprises in non-profit scientific and technological research and development institutions, universities and government natural science funds is deducted before tax according to the actual amount of taxable income, which can be deducted before tax according to 100%.

Recipients, non-profit scientific and technological research and development institutions and institutions of higher learning shall be exempted from enterprise income tax if they accept basic research funds from enterprises, individuals and other organizations.

4. Policies for investing in start-up technology-based enterprises

If the company-based venture capital enterprise directly invests in the seed stage and start-up stage science and technology enterprises (hereinafter referred to as "start-up stage science and technology enterprises") for two years (24 months), it can deduct the taxable income of the company-based venture capital enterprise in the same year by 70% of the investment amount; If the deduction is insufficient in the current year, it can be carried forward in future tax years.

From October 65438+2022 10 to June 65438+2023 10 to February 65438+2023, the number of employees, total assets and annual sales revenue of start-up technology-based enterprises shall not exceed 300, and other prescribed conditions shall remain unchanged.

5. Third-party enterprises engaged in pollution prevention and control

The enterprise income tax will be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control, and the implementation period will be extended to February 3, 20231day.

6. Pre-tax deduction of publicity expenses

202 1, 1, and by 2025 1, 65438+2, 3 1, the advertising expenses and business promotion expenses incurred by cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) shall not exceed the sales (business) of that year. The excess shall be allowed to be carried forward and deducted in future tax years. Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.

7. Annual enterprise income tax return

From the date of the declaration of final settlement of enterprise income tax in 2022, when the enterprise submits the annual tax return of enterprise income tax to the competent tax authorities in the year of completion of relocation, it is no longer necessary to fill in the liquidation income statement of enterprise policy relocation.