What policies are there for corporate income tax, and what new policies have been introduced for corporate income tax. What new policies have been introduced for corporate income tax in 2017? The following is the new corporate income tax policy in 2017 that I have compiled for everyone. It is for your reference. Welcome to read!
The new corporate income tax policy in 2017
1. Direct tax reduction
p>(1) Corporate income tax reduction and exemption for energy-saving service companies implementing contract energy management projects
Starting from January 1, 2011, qualified energy-saving service companies will implement contract energy management projects that meet the requirements of enterprises. According to the relevant provisions of the Income Tax Law, starting from the tax year in which the first production and operation income of the project is obtained, corporate income tax is exempted from the first to the third year, and the corporate income tax is levied at a half statutory rate of 25 from the fourth to the sixth year.
Policy basis: Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax, Business Tax and Corporate Income Tax Policies on Promoting the Development of the Energy-saving Service Industry" (Caishui [2010] No. 110); "State Administration of Taxation Announcement of the National Development and Reform Commission on the Collection and Management Issues Concerning the Implementation of Preferential Corporate Income Tax Policies for Contract Energy Management Projects of Energy-saving Service Enterprises (No. 77, 2013).
(2) For-profit cultural institutions converted into enterprises will be exempted from corporate income tax
For-profit cultural institutions converted into enterprises will be exempted from corporate income tax from the date of registration. The execution period is from January 1, 2014 to December 31, 2018.
Policy basis: "Notice of the Central Propaganda Department of the Ministry of Finance and the State Administration of Taxation on the Continuing Implementation of Certain Tax Policies for the Transformation of For-profit Cultural Institutions into Enterprises in the Reform of the Cultural System" (Finance and Taxation [2014] No. 84) No. 1 Article 1.
(3) Enterprises that produce and assemble special supplies for the disabled are exempt from corporate income tax
Resident enterprises that meet the following conditions can be exempted from corporate income tax before the end of 2015: 1. Production and Assembling special supplies for the disabled, and within the scope of the "Catalogue of Special Supplies for the Disabled in China" issued by the Ministry of Civil Affairs; 2. Mainly selling special supplies for the disabled produced or assembled by the enterprise, and the annual income earned by the company is The sales revenue of special supplies for the disabled (excluding revenue from exports) accounts for more than 60% of the company's total revenue; 3. The company has sound accounting records and can accurately and completely provide tax information to the competent tax authorities, and the company produces or assembles disabled goods The income derived from special supplies for personnel can be calculated separately and accurately; 4. The enterprise must have at least one professional and technical personnel who has obtained the registered professional qualification certificate for prosthetics and orthotics (auxiliary devices) manufacturers; if the enterprise's production personnel exceed 20 people, then the number of professional and technical personnel with registered professional qualification certificates for prosthetics and orthotics (auxiliary devices) manufacturers shall not be less than 1/6 of all production personnel; 5. The enterprise has obtained registered prosthetics and orthotics (auxiliary devices) ( Professional technicians with a professional qualification certificate for making assistive devices) must receive continuing education every year, and the professional qualification certificate of the maker must pass the annual inspection; 6. Have the ability to measure and take shapes, plaster processing, vacuum molding, polishing and modification, fitter assembly, and alignment Line adjustment, thermoplastic molding, prosthetic function training and other special equipment and tools; 7. Have an independent reception room, prosthetic or orthotic (auxiliary device) production room and prosthetic function training room, with a usable area of ??not less than 115 square meters.
Policy basis: "Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Civil Affairs on the exemption of corporate income tax for enterprises that produce and assemble special supplies for the disabled" (Finance and Taxation [2011] No. 81) Article 1.
2. Tax incentives to support entrepreneurship and employment
(1) Preferential policies for employment placement of unemployed people
January 1, 2014 to December 31, 2016 During the period, for processing enterprises in commercial and trade enterprises, service enterprises, labor and employment service enterprises, and small business entities with processing nature in street communities, among the newly added positions, the newly recruited positions in the current year shall be publicized by the human resources and social security department* **If the employment service agency has registered unemployment for more than one year and holds an "Employment and Unemployment Registration Certificate" (indicated "Enterprise tax absorption policy"), and signs a labor contract with a term of more than 1 year and pays social insurance premiums in accordance with the law, within 3 years according to the The actual number of people recruited will be deducted in fixed amounts from business tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax discounts. The quota standard is 4,000 yuan per person per year, which can be raised by up to 30 yuan. The people's governments of each province, autonomous region, and municipality directly under the Central Government can determine the specific quota standard within this range based on the actual conditions of the region, and report it to the Ministry of Finance and the State Administration of Taxation for filing.
The quota standard in Qinghai Province is 30 yuan higher than 4,000 yuan per person per year, that is, 5,200 yuan.
Policy basis: "Notice of the Ministry of Finance, State Administration of Taxation and the Ministry of Human Resources and Social Security on the Continuing Implementation of Tax Policies to Support and Promote Entrepreneurship and Employment of Key Groups" (Caishui [2014] No. 39) Article 2, Article Article 4; "Notice of the Qinghai Provincial Department of Finance, the Qinghai Provincial State Taxation Bureau, the Qinghai Provincial Local Taxation Bureau, and the Qinghai Provincial Human Resources and Social Security Department on increasing the tax preferential rates for entrepreneurship and employment for key groups in our province" (Qingcaishuizi [2014] No. 908) Article 2.
(2) Preferential policies for the placement of self-employed retired soldiers
During the period from January 1, 2014 to December 31, 2016, commercial enterprises, service-oriented enterprises, labor Processing enterprises among employment service enterprises and small business entities with a processing nature in street communities, among the newly added positions, newly recruit self-employed retired soldiers in that year, sign a labor contract with them for a period of more than one year and pay social insurance premiums in accordance with the law. , within 3 years, business tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax discounts will be deducted at fixed amounts according to the actual number of employees. The quota standard is 4,000 yuan per person per year, which can be raised by up to 50 yuan. The people's governments of each province, autonomous region, and municipality directly under the Central Government can determine the specific quota standard within this range based on the actual conditions of the region, and report it to the Ministry of Finance and the State Administration of Taxation for filing.
The quota standard in Qinghai Province is 50 yuan, or 6,000 yuan, increased from 4,000 yuan per person per year.
Policy basis: "Notice of the Ministry of Finance, State Administration of Taxation, and Ministry of Civil Affairs on Adjusting and Improving Tax Policies to Support the Entrepreneurship and Employment of Self-Employed Retired Soldiers" (Finance and Taxation [2014] No. 42) Article 2 and Article 4; Article 2 of the "Notice of the Qinghai Provincial Department of Finance, the Qinghai Provincial State Taxation Bureau, the Qinghai Provincial Local Taxation Bureau, and the Qinghai Provincial Civil Affairs Department on increasing the tax preferential rates for self-employed retired soldiers in our province to start their own businesses" (Qingcaishuizi [2014] No. 909).
3. Corporate income tax policy to support shantytown renovation
Enterprises participate in the government-organized industrial and mining (including coal mines decentralized by the central government) shantytown renovation, forestry shantytown renovation, and dilapidated housing renovation in reclamation areas. At the same time, shanty town renovation expenditures that meet certain conditions are allowed to be deducted before corporate income tax.
Expenditures on the renovation of shantytowns that meet certain conditions refer to the expenditures on the renovation of shantytowns that meet the following conditions at the same time: (1) The shantytowns are located far away from cities and towns, have inconvenient transportation, and lack the support of cities and towns for social services such as municipal utilities, education and medical care. Independent mining area, forest area or reclamation area; (2) The independent mining area, forest area or reclamation area does not meet the conditions for commercial real estate development; (3) Municipal drainage, water supply, power supply, heating, gas supply, garbage disposal, greening, fire protection in shanty towns Insufficient municipal services or public supporting facilities; (4) The number of households in a shantytown concentrated in a contiguous area is not less than 50, among which employees (including divorced persons) who actually live in the shantytown and have no other housing in the area The number of retired employees) accounts for no less than 75 of the total number of households; (5) The area of ??shantytown houses that are classified as dangerous houses or seriously damaged houses shall be assessed in accordance with the "House Damage Grade Assessment Standards" and the "Dangerous House Appraisal Standards" Not less than 25% of the building area of ??the shantytown; (6) The renovation of shantytowns has been included in the local government's affordable housing project construction plan and annual plan, and the local government will take the lead in organizing and implementing it in accordance with the affordable housing standards; if it is constructed in a different place, the original The land in shantytowns shall be planned and used by local governments or land reclamation and ecological restoration shall be carried out in accordance with regulations.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on corporate income tax policy issues related to enterprises participating in the shanty town reconstruction organized by the government" (Finance and Taxation [2013] No. 65).
IV. Reducing tax rates
(1) Preferential income tax policies for small and low-profit enterprises
1. For qualified small and low-profit enterprises (industrial enterprises, annual taxable income The amount shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan; for other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan. ), corporate income tax is levied at a reduced rate of 20%.
Policy basis: Article 28 (1) of the Enterprise Income Tax Law and Article 92 of the Implementation Regulations.
2. From January 1, 2015 to December 31, 2017, for small and low-profit enterprises with annual taxable income of less than 200,000 yuan (including 200,000 yuan), their income will be reduced. 50 is included in the taxable income, and corporate income tax is paid at a rate of 20.
Policy basis: Article 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Income Tax Policies for Small and Low-profit Enterprises" (Caishui [2015] No. 34).
(2) Preferential corporate income tax policies for the development of the western region
From January 1, 2011 to December 31, 2020, enterprises in encouraged industries located in the western region will receive tax reductions. Corporate income tax is levied at a rate of 15%.
The above-mentioned encouraged industrial enterprises refer to enterprises whose main business is the industrial projects specified in the "Catalogue of Encouraged Industries in the Western Region", and whose main business income accounts for more than 70% of the total enterprise income.
Policy basis: "Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on tax policy issues related to the in-depth implementation of the Western Development Strategy" (Finance and Taxation [2011] No. 58).
(3) Preferential income tax policies for high-tech enterprises
High-tech enterprises that need key support from the state are levied a corporate income tax at a reduced rate of 15%.
(4) E-commerce corporate income tax preferential policies
Enterprises engaged in e-commerce activities that are recognized as high-tech enterprises shall enjoy relevant preferential policies for high-tech enterprises in accordance with the law. Small and micro enterprises Enjoy tax preferential policies in accordance with the law.
Policy basis: "Opinions of the State Council on Vigorously Developing E-Commerce and Accelerating the Cultivation of New Economic Power" (Guofa [2015] No. 24).
5. Income reduction and exemption
(1) Income from enterprises engaged in the following agricultural, forestry, animal husbandry, and fishery projects are exempt from corporate income tax: 1. Vegetables, grains, potatoes, and oilseeds , planting of beans, cotton, hemp, sugar, fruits, and nuts; 2. Breeding of new crop varieties; 3. Planting of Chinese medicinal materials; 4. Cultivation and planting of forest trees; 5. Raising of livestock and poultry; 6. Collection of forest products; 7. Agricultural, forestry, animal husbandry, fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology extension, agricultural machinery operation and maintenance; 8. Ocean fishing.
Policy basis: Article 27, paragraph (1) of the Enterprise Income Tax Law; Article 86, paragraph (1) of the Implementation Regulations.
(2) Enterprise income tax from the following agricultural, forestry, animal husbandry and fishery projects will be levied at half the rate: 1. Cultivation of flowers, tea and other beverage crops and spice crops; 2. Marine aquaculture, Inland farming.
Policy basis: Article 27, paragraph (1) of the Enterprise Income Tax Law; Article 86, paragraph (2) of the Implementation Regulations.
(3) Corporate income tax exemption on income earned by enterprises engaged in investment and operation of public infrastructure projects supported by the state
Enterprises engaged in public infrastructure projects supported by the state , that is, those engaged in the investment and operation of ports, terminals, airports, railways, highways, urban public transportation, electricity, water conservancy and other projects stipulated in the Catalog of Corporate Income Tax Preferences for Public Infrastructure Projects (Finance and Taxation [2008] No. 116) Income, starting from the tax year in which the first production and operation income is obtained by the project, is exempt from corporate income tax from the first to the third year, and is levied at a half rate from the fourth to the sixth year.
(4) Corporate income tax reduction and exemption on the income of enterprises engaged in qualified environmental protection projects, energy and water conservation projects
Income of enterprises engaged in qualified environmental protection, energy and water conservation projects ( Including public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, energy saving and emission reduction technological transformation, seawater desalination, etc.), starting from the tax year in which the project obtains the first production and operation income, from the first year to the third Corporate income tax is exempted for three years, and corporate income tax is halved from the fourth to the sixth year.
Policy basis: Article 27, paragraph (3) of the Enterprise Income Tax Law; Article 88 of the Implementation Regulations.
(5) Corporate income tax exemption for qualified technology transfer income
Within a tax year, the portion of the technology transfer income of a resident enterprise that does not exceed 5 million yuan is exempt from corporate income tax; For the portion of RMB 10,000, corporate income tax will be levied at half the rate.
Policy basis: Article 27, paragraph (4) of the Enterprise Income Tax Law; Article 90 of the Implementation Regulations. 2017 Corporate Income Tax Reduction and Reduction Policies
1. 39 Tax Reduction and Reduction Policies
1. "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Preferential Income Tax Policies for Small and Low-Profit Enterprises" (Finance and Taxation [2014] No. 34), it is clarified that from January 1, 2014 to December 31, 2016, the annual taxable income is less than 100,000 yuan (including 100,000 yuan), in compliance with the "People's Republic of China and For small low-profit enterprises stipulated in the National Enterprise Income Tax Law and its implementation regulations and relevant tax policies, their income shall be included in the taxable income at a reduced rate of 50% and corporate income tax shall be paid at a tax rate of 20%.
2. "Announcement of the State Administration of Taxation on Issues Concerning Expanding the Scope of Half-halved Corporate Income Tax for Small and Low-profit Enterprises" (State Administration of Taxation Announcement No. 23, 2014), in order to implement the State Council's policy on supporting the development of small and low-profit enterprises. Preferential tax policies are provided in accordance with the "Enterprise Income Tax Law of the People's Republic of China" and its Implementation Regulations, and the "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises" (Caishui [2014] No. 34) , clarify:
(1) Small and low-profit enterprises that meet the prescribed conditions (including those that adopt audit collection and verification collection methods) can enjoy preferential income tax policies for small and low-profit enterprises in accordance with regulations, including corporate income tax reductions 20 taxation (referred to as the tax reduction policy), as well as the 50% tax reduction policy (referred to as the 50% tax reduction policy) stipulated in the Finance and Taxation [2014] No. 34 document.
(2) Small and low-profit enterprises that meet the prescribed conditions can enjoy the preferential income tax policies for small and low-profit enterprises in accordance with the regulations when prepaying and annual final settlement of corporate income tax, without the need for review and approval by the tax authorities. However, When submitting the annual corporate income tax return, the company's employees and total assets should also be reported to the tax authorities for filing. However, when making prepayment, the following regulations apply:
① For small low-profit enterprises that are subject to audit and collection, they meet the conditions of small low-profit enterprises in the previous tax year, and the annual taxable income is less than 100,000 yuan (including 100,000 yuan). Ten thousand yuan), the enterprise income tax will be prepaid this year based on the actual profit amount. If the cumulative actual profit amount during the prepayment does not exceed 100,000 yuan, you can enjoy the preferential income tax policy for small and low-profit enterprises; if it exceeds 100,000 yuan, you should stop enjoying it. The half tax reduction policy; those who prepay corporate income tax this year based on the quarterly (or monthly) average of the taxable income of the previous year can enjoy preferential policies for small and low-profit enterprises.
② Small low-profit enterprises that are taxed at a fixed rate, if they meet the conditions of small low-profit enterprises in the previous tax year, and their annual taxable income is less than 100,000 yuan (including 100,000 yuan), they must prepay corporate income tax for this year At that time, if the cumulative taxable income does not exceed 100,000 yuan, you can enjoy preferential policies; if it exceeds 100,000 yuan, you will not enjoy the 50% tax reduction policy. For small and low-profit enterprises that are subject to fixed-amount taxation, the local tax authorities will adjust the fixed-amount tax accordingly and then levy the tax according to the original method.
③ Small and low-profit enterprises newly established this year can enjoy preferential policies when prepaying corporate income tax if the cumulative actual profit or taxable income does not exceed 100,000 yuan; those exceeding 100,000 yuan , should stop enjoying the 50% tax reduction policy.
(3) Small and low-profit enterprises are eligible for preferential policies, but if they do not enjoy them when making prepayments, they will be calculated and enjoyed during the annual settlement.
At the same time, three points should be noted:
(1) The so-called "small and low-profit enterprises" refer to the 90th Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China Enterprises specified in Article 2. Among them, the number of employees and total assets shall be in accordance with the provisions of Article 7 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Implementation of Preferential Corporate Income Tax Policies" (Caishui [2009] No. 69).
(2) Small and low-profit enterprises enjoy preferential policies when making prepayments, but if the annual settlement exceeds the prescribed standards, they should pay back taxes in accordance with regulations.
(3) After the implementation of this announcement, the excess corporate income tax paid in advance by small and low-profit enterprises that do not enjoy the half tax reduction policy can be deducted from the tax payable in subsequent quarters (months). .
3. "Notice of the State Administration of Taxation on the Implementation of Preferential Income Tax Policies for Small and Low-profit Enterprises" (Shui Zongfa [2014] No. 58), for small and low-profit enterprises from January 1, 2014 to 2016 During December 31, the policy of halving corporate income tax on annual taxable income less than 60,000 yuan was expanded to annual taxable income less than 100,000 yuan. How to implement the policy has put forward specific requirements for tax authorities at all levels. .
4. "Notice of the General Office of the State Council on Issuing Two Provisions on the Transformation of For-profit Cultural Institutions into Enterprises and Further Support for the Development of Cultural Enterprises in the Reform of the Cultural System" (Guobanfa [2014] No. 15), Among them: In the "Regulations on the Transformation of For-profit Cultural Institutions into Enterprises in the Cultural System Reform", it is clarified that during the period from January 1, 2014 to December 31, 2018:
(1) Transformation As a publishing and distribution unit of an enterprise, during the restructuring, it can dispose of its overstocked publications waiting to be scrapped according to regulations, and the recognized losses can be deducted from the net assets; for publishing and distribution units, the disposal of sluggish publications will cause The actual losses are allowed to be deducted before corporate income tax.
(2) After transformation, qualified enterprises may, in accordance with relevant national policies and regulations, pay supplementary pension insurance premiums and supplementary medical insurance premiums for all employees who serve or are employed by the enterprise, each of which shall not exceed The part of the employee's total salary within 5% of the standard is allowed to be deducted when calculating taxable income; the part exceeding it is not allowed to be deducted.
(3) After a commercial cultural institution is converted into an enterprise, it will be exempted from corporate income tax.
(4) The corporate income tax involved in the asset appraisal appreciation, asset transfer or transfer during the transformation of a commercial cultural institution shall comply with the current regulations and enjoy corresponding tax preferential policies.
It should be noted that the above policies apply to regions and transformed enterprises that carry out cultural system reforms. The identification of centrally-owned converted cultural enterprises shall be determined and published by the Central Propaganda Department in conjunction with the Ministry of Finance and the State Administration of Taxation; the identification of locally-owned converted cultural enterprises shall be determined by local publicity departments at all levels in conjunction with the financial and taxation departments at the same level in accordance with the registration management authority. and release the list, with copies sent to the Central Propaganda Department, the Ministry of Finance and the State Administration of Taxation in accordance with procedures.
It is clarified in the "Regulations on Further Supporting the Development of Cultural Enterprises":
(1) Cultural enterprises engaged in cultural industry support technology and other fields shall be recognized as high-tech enterprises in accordance with regulations , corporate income tax is levied at a reduced rate of 15%; research and development expenses incurred in developing new technologies, new products, and new processes are allowed to be deducted in addition when calculating taxable income in accordance with national tax laws. The specific scope and identification work of cultural industry supporting technologies and other fields will be clarified separately by the Ministry of Science and Technology, the Ministry of Finance, the State Administration of Taxation in consultation with the Central Propaganda Department and other departments.
(2) Animation companies that have been identified and meet the relevant conditions for software companies can apply to enjoy the country’s current preferential income tax policies that encourage the development of the software industry; (3) For publishing and distribution units to dispose of stagnant publications, The actual losses are allowed to be deducted before corporate income tax.
It should be noted that the above policy applies to all cultural enterprises. If no specific period is specified, the implementation period is from January 1, 2014 to December 31, 2018.
5. "Notice of the Ministry of Finance, the State Administration of Taxation, and the Central Propaganda Department on the release of the list of 19 centrally-owned converted cultural enterprises including the China Building Materials News" (Finance and Taxation [2014] No. 9), announced : "China Building Materials News" and other 19 centrally-affiliated cultural enterprises have been recognized as converted cultural enterprises, and can be implemented in accordance with the "Ministry of Finance and the State Administration of Taxation on Certain Tax Policy Issues Concerning the Transformation of For-profit Cultural Institutions into Enterprises in the Reform of the Cultural System" Notice" (Finance and Taxation [2009] No. 34) and enjoy relevant corporate income preferential policies.
6. "Notice of the Ministry of Finance and the State Administration of Taxation on the Tax Policy for National University Science and Technology Parks" (Finance and Taxation [2013] No. 118) clarifies: from January 1, 2013 to December 31, 2015 On the same day, the income of science and technology parks that meet the conditions of non-profit organizations will enjoy preferential corporate income tax policies in accordance with the Corporate Income Tax Law and its implementation regulations and relevant tax policies.
7. "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Technology Business Incubators" (Finance and Taxation [2013] No. 117) clarifies: from January 1, 2013 to December 31, 2015 On the same day, the income of incubators that meet the conditions of non-profit organizations shall enjoy preferential corporate income tax policies in accordance with the Corporate Income Tax Law and its implementation regulations and relevant tax policies.
8. "Ministry of Science and Technology and Ministry of Education on the People's Republic of China" The National University Science and Technology Park of the National University of China and other 65 national university science and technology parks have passed the review of enjoying tax preferential policies in 2013 (Guoke Fa Gao [2014] No. 67), confirming that: the National University Science and Technology Park of Renmin University of China and other 65 national universities The Science and Technology Park complies with the 2013 national tax preferential policy conditions stipulated in the "Notice on Taxation Policies for National University Science and Technology Parks" (Caishuizi [2013] No. 118), and can enjoy preferential policies related to corporate income.
The "Notice" is attached with the list of national university science and technology parks that have passed the review of relevant tax preferential policies and their scope and area. 9. "The General Office of the State Council's Notice on Doing a Good Job in National Ordinary Higher Education in 2014" "Notice on the Employment and Entrepreneurship of School Graduates" (Guobanfa [2014] No. 22) clarifies that small and micro enterprises founded by college graduates will be levied half the corporate income tax. For investments that support early-stage entrepreneurial enterprises, those who meet the conditions can enjoy preferential corporate income tax policies related to venture capital enterprises.
10. "Notice of the Ministry of Science and Technology on 212 national-level technology business incubators including Beijing Zhongguancun Software Park Incubation Service Co., Ltd. passing the review of enjoying tax preferential policies in 2013" (Guokefahuo [2014] No. 131 ), confirming that 212 national-level technology business incubators, including Beijing Zhongguancun Software Park Incubation Service Co., Ltd., are eligible for the 2013 national tax preferential policies and can enjoy corporate income tax-related preferential policies.
The "Notice" also issued in the attachment the list and scope of national-level technology business incubators that passed the review of relevant tax preferential policies in 2013.
11. The "Opinions of the State Council on Accelerating the Development of Foreign Cultural Trade" (Guofa [2014] No. 13) clarifies: Cultural enterprises engaged in service outsourcing business in service outsourcing model cities approved by the State Council shall comply with the current Those who meet the relevant conditions for technologically advanced service enterprises stipulated in preferential tax policies can enjoy a reduced corporate income tax rate of 15% and a partial pre-tax deduction policy where employee education funds do not exceed 8% of the total wages and salaries.
12. "Opinions of the General Office of the State Council on Promoting the Development of the Geographic Information Industry" (Guobanfa [2014] No. 2) clarifies: Geographic information companies that meet the conditions for software company certification can apply after certification Enjoy preferential income tax policies for software companies.