In the initial stage of an enterprise, in addition to inclusive tax incentives, small and micro enterprises in key industries can purchase fixed assets, and special groups can start businesses or absorb special groups for employment (college graduates, unemployed people, retired soldiers, demobilized cadres, military dependents, disabled people, overseas students who have returned to China to serve, and experts who have settled in China for a long time), and they can also enjoy special tax incentives. At the same time, the state also gives tax incentives to innovative and entrepreneurial platforms, venture capital enterprises, financial institutions, enterprises and individuals that support the growth of enterprises to help enterprises gather funds. Specifically including:
(A) small and micro enterprises tax incentives
1. Personal VAT threshold policy;
2. If the sales of enterprises or non-enterprise units do not exceed the limit, they shall be exempted from value-added tax;
3. Small-scale VAT taxpayers whose sales do not exceed the limit shall be exempted from VAT;
4. Small and low-profit enterprises are exempt from enterprise income tax;
5. Accelerated depreciation of fixed assets of small and low-profit enterprises in key industries;
6. Enterprises shall be exempted from government funds;
(2) Tax incentives for entrepreneurship and employment of key groups.
7. Business tax reduction for key groups;
8. Absorb employment tax relief for key groups;
9. Business tax deduction for retired soldiers;
10. Tax relief for enterprises that employ retired soldiers;
1 1. The entrepreneurial business of family members is exempt from value-added tax;
12. dependent start-ups are exempt from personal income tax;
13. Enterprises seeking jobs for dependents are exempt from VAT;
14. demobilized military cadres are exempted from value-added tax when starting businesses;
15. demobilized military cadres who choose their own jobs are exempt from personal income tax;
16. enterprises that resettle demobilized military cadres are exempt from value-added tax;
17. Disabled entrepreneurs are exempt from VAT;
18. For units and self-employed persons who have placed disabled persons in employment, the value-added tax will be refunded immediately;
19. The value-added tax for enterprises organized by special education schools to recruit disabled people will be refunded immediately;
20. Personal income tax relief for disabled people's employment;
2 1. Increase and deduct the wages of enterprises that place disabled people in employment;
22. Units that arrange employment for disabled persons shall reduce or exempt urban land use tax;
23. Experts who have settled in China for a long time are exempted from vehicle purchase tax for imported self-use vehicles;
24. Overseas students who have returned to work to buy domestic cars for their own use are exempt from vehicle purchase tax;
(3) Tax incentives for entrepreneurship and employment platforms
25. Technology business incubators (including Zhongchuang Space) are exempt from value-added tax;
26. The income of incubators that meet the conditions of non-profit organizations shall be exempted from enterprise income tax;
27. Technology business incubators are exempt from property tax;
28 science and technology business incubators are exempt from urban land use tax;
29. The National University Science Park is exempt from VAT;
30. The income of university science parks that meet the conditions of non-profit organizations shall be exempted from enterprise income tax;
3 1. National University Science Park is exempt from property tax;
32. National University Science Park is exempt from urban land use tax;
(four) to provide capital and non-monetary assets investment assistance to venture capital enterprises and financial institutions. Give tax incentives.
Venture capital enterprises invest in unlisted small and medium-sized high-tech enterprises to deduct taxable income in proportion;
The legal person partner of limited partnership venture capital enterprise will deduct the taxable income in proportion when investing in unlisted small and medium-sized high-tech enterprises;
35. Corporate venture capital enterprises invest in start-up technology-based enterprises to deduct taxable income in proportion;
36. The legal person partner of a limited partnership venture capital enterprise shall deduct the taxable income in proportion when investing in the start-up technology-based enterprise;
37. Individual partners of limited partnership venture capital enterprises invest in start-up technology-based enterprises to deduct taxable income in proportion;
38 angel investors invest in start-up technology-based enterprises to deduct taxable income in proportion;
39. Income from the transfer of non-monetary assets confirmed by foreign investment in non-monetary assets shall be paid in installments;
40. Income from the transfer of non-monetary assets confirmed by foreign investment in non-monetary assets shall be paid in installments;
4 1. Pre-tax deduction of enterprise income tax for deduction reserves for agriculture-related and small and medium-sized enterprises loans drawn by financial enterprises in proportion;
42. The signing of loan contracts between financial institutions and small and micro enterprises is exempt from stamp duty;
Second, tax incentives for growing enterprises
In order to create a good tax environment for scientific and technological innovation and promote the rapid and healthy growth of enterprises, the state has issued a series of preferential tax policies to help enterprises continuously enhance their motivation for transformation and upgrading. Implement income tax plus deduction policy for R&D expenses. The accelerated depreciation of fixed assets of enterprises, especially the instruments and equipment used for R&D activities by enterprises in six industries and four key industries, such as biopharmaceutical manufacturing, software and information technology services, does not exceed 6,543,800 yuan, which can be deducted at one time before tax. Enterprises purchase equipment for scientific research, scientific and technological development and teaching, and enjoy tax benefits such as import value-added tax, exemption from consumption tax and domestic value-added tax rebate. Help enterprises and scientific research institutions retain innovative talents and encourage innovative talents to provide adequate intellectual protection and support for enterprises. Specifically including:
(A) R&D expenses plus deduction policy
43.R&D expenses plus deduction;
44. Increase the deduction ratio of R&D expenses for small and medium-sized science and technology enterprises;
(B) accelerated depreciation policy of fixed assets
45. Accelerated depreciation or one-time deduction of fixed assets;
46. Accelerated depreciation of fixed assets in key industries;
(3) Tax incentives for purchasing qualified equipment
47. The import of major technical equipment is exempt from value-added tax;
48. VAT refund for domestic equipment purchased by domestic R&D institutions and foreign R&D centers;
49. Scientific research institutions, technological development institutions, schools and other units shall be exempted from import value-added tax and consumption tax when importing qualified goods;
(4) Tax incentives for the transformation of scientific and technological achievements
50. Technology transfer, technology development and related technical consultation and technical services are exempt from value-added tax;
5 1. The income from technology transfer is reduced or exempted from enterprise income tax;
(V) Preferential tax policies for innovative talents in scientific research institutions
52. Equity incentives for scientific research institutions and institutions of higher learning postpone the payment of personal income tax;
53 high-tech enterprise technical personnel equity incentives to pay personal income tax by installments;
54. Individual shareholders of small and medium-sized high-tech enterprises pay individual income tax in installments;
55. Obtaining stock options, stock options, restricted stocks and stock incentives of unlisted companies and delaying the payment of personal income tax;
56. Obtain stock options, restricted stocks and equity incentives of listed companies to appropriately extend the tax payment period;
57. Enterprises and individuals hold over personal income tax by investing in shares with technological achievements;
58. Scientific and technological bonuses awarded by the state, provincial and ministerial level and international organizations to scientific and technological personnel shall be exempted from personal income tax.
Three. Preferential tax policies for mature enterprises
Developing and expanding growth-oriented enterprises also has the advantages of tax policy, and the state fully supplements "nutrition" to help enterprises flourish and become forests. At present, preferential tax policies cover all aspects of scientific and technological innovation activities, helping innovative enterprises that seize the commanding heights of science and technology to speed up the pace of catching up. High-tech enterprises collect enterprise income tax at a reduced rate of 15%, and the scope of recognition of high-tech enterprises continues to expand. For technologically advanced service enterprises located in service outsourcing demonstration cities and national service trade innovation and development pilot cities, enterprise income tax shall be levied at the reduced rate of 15%. For software and integrated circuit enterprises, enterprise income tax benefits such as "two exemptions and three reductions" can be enjoyed, especially for key enterprises within the national planning layout, and enterprise income tax can be levied at a reduced rate of 10%. Enterprises that independently develop and produce computer software products and major integrated circuits will also be given preferential tax credits at the end of the VAT period. Specifically including:
(A) tax incentives for high-tech enterprises
59. High-tech enterprises shall collect enterprise income tax at a reduced rate of 15%;
60. Pre-tax deduction of employee education funds in high-tech enterprises;
6 1. technologically advanced service enterprises enjoy low-tax enterprise income tax;
62. Pre-tax deduction of employee education funds in technologically advanced service enterprises;
(2) Tax incentives for software enterprises
63. The value-added tax in the software industry will be refunded if it exceeds the tax burden;
64. Newly established software enterprises regularly reduce or exempt enterprise income tax;
65. Key software enterprises within the national planning and layout shall be subject to enterprise income tax at a reduced rate of 10%;
66. Software enterprises have obtained VAT enterprise income tax concessions that can be refunded on demand for software product research and development and expanded reproduction;
67. Deduction of taxable income from training fees for employees of software enterprises:
68. Software purchased by enterprises shortens the depreciation or amortization period;
(C) animation enterprise tax incentives
69. The animation enterprise's value-added tax exceeding the tax burden shall be returned;
(4) Preferential tax policies for integrated circuit enterprises
70. VAT refund for major integrated circuit projects;
7 1. Integrated circuit manufacturers whose integrated circuit line width is less than 0.8 micron (inclusive) shall be exempted from enterprise income tax on a regular basis;
72. Integrated circuit manufacturing enterprises with a line width less than 0.25 micron shall be subject to enterprise income tax at a reduced rate of 15%;
73. Integrated circuit manufacturing enterprises that invest more than 8 billion yuan shall be subject to enterprise income tax at a reduced rate of 15%;
74. Integrated circuit manufacturers with a line width of less than 0.25 microns shall be exempted from enterprise income tax on a regular basis;
75. Enterprises that invest more than 8 billion yuan in integrated circuit production shall be exempted from enterprise income tax on a regular basis;
76. Newly established integrated circuit design enterprises regularly reduce or exempt enterprise income tax;
77. Integrated circuit design enterprises within the national planning layout shall be subject to enterprise income tax at a reduced rate of 10%;
78. When calculating the taxable income, the integrated circuit design enterprise deducts the employee training expenses;
79. The depreciation period of production equipment of integrated circuit production enterprises has been shortened;
80 integrated circuit packaging and testing enterprises regularly reduce corporate income tax;
8 1. Enterprises that produce key special materials for integrated circuits and enterprises that produce special equipment for integrated circuits shall be exempted from enterprise income tax on a regular basis;
82. The VAT refunded by integrated circuit enterprises at the end of the period shall be taxed on the basis of deducting urban maintenance and construction tax, education surcharge and local education surcharge;
(five) the development of large passenger aircraft and large passenger aircraft engine projects and the production and sales of new regional aircraft enterprises.
83. Large passenger aircraft development, large passenger aircraft engine projects and new regional aircraft production and sales will be refunded at the end of VAT.