There are mainly the following preferential policies:

(1) A preferential tax rate of 20% is applicable to qualified small and low-profit service enterprises.

(2) Service organizations that meet non-profit conditions are exempt from corporate income tax.

(3) Earnestly implement employment and re-employment policies for qualified service industry enterprises. According to the provisions of Finance and Taxation Document No. 200811, processing enterprises in commercial and trade enterprises, service enterprises (except advertising industry, housing agency, pawn, sauna, massage and oxygen bar), labor and employment service enterprises and street communities have processing nature. For small business entities, among the newly added positions, if they recruit new personnel holding the "Reemployment Preferential Certificate" that year, sign a labor contract with them for more than one year and pay social insurance premiums in accordance with the law, the fixed amount will be deducted in sequence according to the actual number of people recruited. Business tax, urban maintenance and construction tax, education surcharge and corporate income tax concessions. The quota standard is 4,800 yuan per person per year; for large and medium-sized state-owned enterprises, through the separation of main and auxiliary industries and the restructuring and diversion of auxiliary industries, the economic entities established by the surplus personnel of the enterprises (engaged in finance and insurance, post and telecommunications industry, entertainment industry, and sales of real estate and transfer of land The right to use, including advertising, sauna, massage, and oxygen bars in service-oriented enterprises, except those engaged in general contracting in the construction industry), those who meet the conditions, and are determined by the relevant departments and reviewed by the tax authorities, will be exempted from corporate income tax for three years.

(4) Actively implement preferential tax policies for the placement of special employment personnel. The wages paid by enterprises to place disabled persons and other employed persons encouraged by the state to be placed can be deducted at the rate of RMB 2,000/ before tax when calculating taxable income. For units that place disabled people, the tax authorities will levy and refund VAT based on the actual number of people with disabilities placed in the unit. The specific limit of the annual refundable value-added tax for each disabled person actually placed shall be determined by the tax authorities at or above the county level based on 6 times the minimum wage standard approved by the provincial people's government applicable in the IX county (including the county-level city) where the unit is located. However, the maximum cannot exceed 35,000 yuan per person per year. Processing, repair and repair services provided by individuals with disabilities are exempt from value-added tax.

(5) Earnestly implement the policy of super deduction of research and development expenses for qualified service industry enterprises.

(6) Actively implement preferential policies for technology transfer income of service industry enterprises. For qualified enterprises, the portion of technology transfer income not exceeding 5 million yuan can be exempted from corporate income tax; for the portion exceeding 5 million yuan, corporate income tax is allowed to be halved.

(7) Accelerated depreciation of fixed assets of qualified service industry enterprises is allowed.

(8) For small service enterprises that meet the conditions for the assessment and collection of corporate income tax, the method of assessment and collection of corporate income tax can be implemented.