The requirements in Item (1) of Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Individual Tax Policies for Venture Capital Enterprises and Angel Investment (Cai Shui [2018] No.55) for start-up technology-based enterprises are that the number of employees shall not exceed 200, the number of employees shall not exceed 300, and the total assets and annual sales income shall not exceed 30 million yuan, which shall be adjusted as assets. Notice of Ministry of Finance State Taxation Administration of The People's Republic of China on Implementing Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [2065 438+09] 13)
Caishui [20 18] can be applied to investments made during 20 19, 1, 202 12, and 3 1, and the investment has been completed for two years, which is in line with this notice and Caishui [2018] 50.
The investment occurred within two years before 2065438+2009 1 October 1, and it has been invested for two years since 2065438+20091October1,and it complies with the provisions of this notice and the taxation [2018]
2. Preferential policies for employment and entrepreneurship of retired military personnel
If an enterprise recruits self-employed retired soldiers and signs a labor contract with a term of 1 year or more and pays social insurance premiums according to law, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions will be deducted in turn according to the actual number of recruits within three years from the month when the labor contract is signed and social insurance is paid. The quota standard is 9000 yuan per person per year. At the end of the tax year, if the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge actually reduced or exempted by the enterprise are less than the total amount of tax reduction or exemption, the enterprise income tax shall be deducted according to the difference when the enterprise income tax is settled. If the deduction is not completed in the current year, it will not be carried forward to the next year. 1. Notice of the Department of Retired Soldiers in State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Tax Policies for Further Supporting Self-employed Retired Soldiers' Entrepreneurship and Employment (Caishui [2065438+09] No.21)
2. Notice on further supporting the relevant tax policies for self-employed retired soldiers to start their own businesses (Hubei Finance and Taxation Bureau [2019] No.8)
3. Tax policies related to entrepreneurship and employment of key groups
Enterprises recruit poor people who have set up their files, registered as unemployed in public employment service institutions of human resources and social security departments for more than half a year, and hold Employment Entrepreneurship Certificate or Employment Unemployment Registration Certificate (marked with "enterprise tax absorption policy"), sign labor contracts with them for more than 1 year, and pay social insurance premiums according to law. The actual number of employees hired within three years from the month when the labor contract is signed and social insurance is paid. The tax deduction calculated according to the above standards shall be deducted from the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax payable by the enterprise in that year. When the deduction is completed, it shall not be carried forward to the next year. Notice of the Ministry of Finance of the State Council Poverty Alleviation Office, State Taxation Administration of The People's Republic of China, on Further Supporting and Promoting the Relevant Tax Policies for Entrepreneurial Employment of Key Groups (Cai Shui [2019] No.22)
4. Tax policies related to the transformation of operating cultural institutions.
Business cultural institutions shall be exempted from enterprise income tax for five years from the date of registration. Enterprises that have completed the transformation before 20 18 12 3 1 may continue to be exempted from enterprise income tax for five years from 20 19 1; Enterprise income tax, value-added tax, urban maintenance and construction tax, deed tax, stamp duty, etc. If the assets appraisal and asset transfer or transfer are involved in the transformation of business cultural institutions, they shall enjoy the corresponding preferential tax policies if they conform to the existing regulations. Notice of the Propaganda Department of the Central Committee of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Part of the Tax Policies for the Transformation of Operating Cultural Institutions into Enterprises in the Cultural System Reform (Cai Shui [20 19] 16)
5. Preferential policies for income tax rate of third-party enterprises engaged in pollution prevention and control
1 October 20 19,1to February 202 1, 12, 3 1, corporate income tax will be levied at a reduced rate of 15% for qualified third-party enterprises engaged in pollution prevention and control. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Ecology and Environment of the National Development and Reform Commission on the income tax policy of third-party enterprises engaged in pollution prevention and control (Announcement No.60 +09 of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Ecology and Environment of the National Development and Reform Commission)
The so-called third-party prevention and control enterprise refers to the enterprise entrusted by the pollutant discharge enterprise or the government to be responsible for the operation and maintenance of environmental pollution control facilities (including automatic continuous monitoring facilities). See Announcement No.60 (20 19) of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Ecology and Environment of the National Development and Reform Commission for details.
6. Expand the scope of application of preferential policies for accelerated depreciation of fixed assets.
From 20 19, 65438+ 10, 1 Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Improving Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [2014] No.75). And the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [20 15 Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Application Scope of Preferential Policies for Accelerated Depreciation of Fixed Assets (Announcement No.66 of the Ministry of Finance and State Taxation Administration of The People's Republic of China No.2019).
The manufacturing industry is in accordance with the National Bureau of Statistics "National Economic Industry Classification and Code" (GB/T? 4754-20 17). In the future, the relevant state departments will update the national economic industry classification and code from its provisions.
Before the announcement, if the production enterprise does not enjoy the preferential treatment of accelerated depreciation of fixed assets, it can enjoy the preferential treatment at the time of prepayment declaration or final settlement 20 19 months (quarter) after the announcement.
7. Extend the enterprise income tax policy for integrated circuit design and software industry.
For legally established and qualified integrated circuit design enterprises and software enterprises, the preferential period shall be calculated from the profit-making year before 20 18 12 3 1, the enterprise income tax shall be exempted from the first year to the second year, and the enterprise income tax shall be halved at the statutory tax rate of 25% from the third year to the fifth year until the expiration. Eligible refers to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policies for Software Industry and Integrated Circuit Industry (Caishui [2012] No.27) and the Notice of State Taxation Administration of The People's Republic of China Ministry of Industry and Information Technology of the Ministry of Finance on Relevant Issues Concerning Preferential Policies for Enterprise Income Tax for Software and Integrated Circuit Industry (Caishui [2065438+) Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Enterprise Income Tax Policies for Integrated Circuit Design and Software Industry (Ministry of Finance, Ministry of Finance,
8. Pre-tax deduction policy for poverty alleviation donation income tax
From 20 19 65438+ 10/0 to 2022 65438+February 3 1, donations made by enterprises for poverty alleviation by public welfare social organizations in designated poverty-stricken areas or people's governments at or above the county level (including the county level) and their departments and directly affiliated institutions are allowed to be deducted when calculating the taxable income of enterprise income tax. During the implementation of the policy, the above policies can continue to be applied to areas that have achieved poverty alleviation. At the same time, the poverty alleviation donation expenditure and other public welfare donation expenditure incurred by the enterprise shall not be included in the calculation of the annual deduction limit of public welfare donation expenditure. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office on the Pre-tax Deduction Policy of Corporate Donation for Poverty Alleviation (Announcement No.49 +09 of the Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office)
The "target poverty-stricken areas" in Hubei Province are 28 national poverty-stricken counties, 37 provincial poverty-stricken counties and 482 1 poverty-stricken villages. See the Poverty Alleviation and Development Office of Hubei Provincial People's Government for details.
The above-mentioned enterprise income tax policy can be implemented for the part of poverty alleviation donation expenditure that meets the above conditions and is not deducted when calculating the taxable income of 20 15 1 81231enterprise income tax.
9 Innovative enterprise CDR policy
1. The difference income obtained by enterprise investors from transferring innovative enterprise CDRs and the dividend income obtained from holding innovative enterprise CDRs shall be exempted from enterprise income tax according to the policies and regulations on transferring stock difference income and holding stock dividend income. Announcement of the Securities and Futures Commission of the Ministry of Finance and the State Taxation Administration of The People's Republic of China on the tax policy of the pilot phase of the issuance of depositary receipts by domestic innovative enterprises (Securities and Futures Commission of the Ministry of Finance, State Taxation Administration of The People's Republic of China Announcement No.52 20 19)
2. For public securities investment funds (closed-end securities investment funds and open-end securities investment funds), enterprise income tax will not be levied according to the tax policy of public securities investment funds for the time being.
3. The difference income obtained by qualified foreign institutional investors (QFII) and RMB qualified foreign institutional investors (RQFII) from transferring innovative enterprise CDRs and the income obtained from holding innovative enterprise CDRs are regarded as the income obtained from transferring equity assets and the dividend income obtained from transferring or holding innovative enterprise CDRs to issue basic stocks, and are exempt from enterprise income tax.
10 perpetual bond policy
From 20 19 65438+ 10/:Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Corporate Income Tax Policy for Perpetual Bonds (Ministry of Finance? State Taxation Administration of The People's Republic of China Announcement No.64 (20 19)
1. The enterprise income tax policy of dividends and bonuses can be applied to the perpetual bonds issued by enterprises, that is, the interest income of perpetual bonds obtained by investors belongs to dividends and bonuses, which should be handled in accordance with the relevant provisions of the current enterprise income tax policy. Among them, if the issuer and investors are resident enterprises, the interest income of perpetual bonds can be exempted from the enterprise income tax provisions of the enterprise income tax law; At the same time, the interest expenses paid by the issuer for perpetual bonds shall not be deducted before the enterprise income tax.
2. When an enterprise issues perpetual bonds that meet the prescribed conditions, it can also apply the enterprise income tax policy according to the bond interest, that is, the interest expenses paid by the issuer are allowed to be deducted before the enterprise income tax; Interest income from perpetual bonds obtained by investors shall be taxed according to law.
3. See Announcement No.64 of the Ministry of Finance and State Taxation Administration of The People's Republic of China (20 19) for the conditions of perpetual bonds that meet the specified conditions.
1 1 Pre-tax deduction policy for handling fees and commission expenses of insurance companies
From 20 19, 10, 1: Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the pre-tax deduction policy of insurance companies (Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.72, 20 19).
1. The handling fees and commission expenses incurred by an insurance enterprise related to its business activities shall not exceed 18% (inclusive) of the balance of all premium income in the current year after deducting surrender premium. , deducted when calculating taxable income; The excess is allowed to be carried forward to the next year for deduction.
2. Other matters related to the pre-tax deduction of fees and commissions of insurance enterprises shall continue to be handled in accordance with the relevant provisions of Articles 2 to 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pre-tax Deduction Policy of Enterprise Fees and Commissions (Caishuizi [2009] No.29). An insurance company shall establish and improve the management system related to handling fees and commissions, and strengthen the ledger management of carrying forward and deducting handling fees and commissions.
3. The pre-tax deduction policy of insurance companies' fees and commissions in Articles 1 and 6 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the pre-tax deduction policy of enterprises' fees and commissions (Caishui [2009] No.29) shall be abolished. 20 18 annual settlement of insurance enterprises shall be implemented in accordance with the provisions of this policy.
12 preferential tax policies for community family services such as pension, child care and housekeeping.
1, 20 19 to February 3, 20251:Announcement of State Taxation Administration of The People's Republic of China Development and Reform Commission of the Ministry of Finance and Health and Health Commission of the Ministry of Commerce on preferential tax policies for community family services such as pension, child care and housekeeping (Announcement No.76 of the Ministry of Finance, 20 19).
1. In order to support the development of community family services such as pension, child care and housekeeping, the income obtained from providing community pension, child care and housekeeping services shall be included in the total income at a reduced tax rate of 90% when calculating the taxable income.
2. The word "community" refers to the social life of people living in a certain geographical area, including urban communities and rural communities.
Institutions that provide old-age services for the community refer to enterprises, institutions and social organizations that provide old-age services for community residents through full-time care, day care and home visits, relying on fixed facilities in the community. Community service for the aged refers to life care, rehabilitation care, food assistance, emergency assistance, spiritual comfort and other services provided for the elderly.
Community child care institutions refer to enterprises, institutions and social organizations that provide child care services for community residents by means of full-time day care, half-time day care, regular child care and temporary child care, etc. Community nursing service refers to the care, nursing, diet, maintenance and other services provided for infants under 3 years old (inclusive).
Community domestic service institutions refer to enterprises, institutions and social organizations that serve families and provide domestic services to community residents. Community domestic service refers to the nursing services provided by family members' residences or medical institutions for pregnant women, infants, the elderly, patients and the disabled, as well as the cleaning and cooking services provided by family members' residences.
13 preferential policies for interest income of railway bonds
Enterprise income tax shall be levied at a reduced rate of 50% on the interest income obtained by enterprise investors holding railway bonds issued in 20 19-2023. Railway bonds refer to bonds issued and repaid by China Railway Corporation, including China railway construction bonds, medium-term notes, short-term financing bills and other debt financing instruments. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Income Tax Policy for Interest Income of Railway Bonds (Ministry of Finance? State Taxation Administration of The People's Republic of China Announcement No.57 (20 19)
14 preferential tax policies for rural drinking water safety projects
In order to ensure that we can win the battle against poverty in rural drinking water safety as scheduled, we will support the consolidation and upgrading of rural drinking water safety projects. The income from investment and operation of newly-built drinking water projects stipulated in the Catalogue of Preferential Enterprise Income Tax for Public Infrastructure Projects shall be exempted from enterprise income tax from the first year to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Preferential Tax Policies for Rural Drinking Water Safety Projects (Announcement No.67 of the Ministry of Finance and State Taxation Administration of The People's Republic of China No.2019)
"Drinking water project" refers to the water supply engineering facilities built to provide domestic water for rural residents. The operation and management units of drinking water projects as mentioned in this announcement refer to water supply companies, water supply companies, water supply (general) stations (factories, centers), village collectives, farmers' water cooperation organizations and other units responsible for the operation and management of drinking water projects.
For drinking water project management units that supply water to urban residents and rural residents at the same time, the value-added tax shall be exempted according to the proportion of water supply income to rural residents in the total water supply income; According to the proportion of water supply to rural residents in the total water supply, deed tax, stamp duty, property tax and urban land use tax are exempted. If the specific proportion cannot be provided or the data provided is untrue, the above preferential tax policies shall not be enjoyed.