2, the enterprise using waste water, waste gas, waste residue and other wastes as the main raw materials for the production of the enterprise can be reduced or exempted from income tax within five years.
The preferential tax policies for the manufacturing industry are as follows:
1, the enterprise research and development of new products, new technologies, new techniques incurred costs can be directly deducted from the amount of taxable;
2, the enterprise use of wastewater, waste gas, waste residue and other wastes as the main raw materials for the production of the enterprise can be within five years of the reduced or exempted from income tax;
3, the technological transformation of domestically produced equipment Investment in domestic equipment for technological transformation is exempted from enterprise income tax;
4. If the value-added tax (VAT) is reduced or exempted due to the development of new products, the corresponding surcharge on education fees is also reduced or exempted, and is used for the development of new products along with the reduced or exempted VAT.
How to calculate the tax rate
The personal income tax exemption is 5,000 yuan, and the specific formula for paying the tax:Monthly taxable income = pre-tax income - 5,000 yuan (the starting point) - special deductions (such as the three insurance and one gold) - special additional deductions - other deductions determined in accordance with the law; payment of tax = Monthly taxable income * tax rate - quick deductions.
Specialized deductions include basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, and housing provident fund, etc.; special additional deductions include children's education, continuing education, interest on housing loans or housing rent, support for the elderly, and medical expenditures for major illnesses, etc.; and other deductions determined in accordance with the law include donations and so on. Other deductions determined by law include donations, etc.
The standard deduction for housing loan interest is 1,000 yuan per month, with a maximum deduction period of 240 months, which can be proportionally deducted by one or both spouses; the standard deduction for housing rent is 800 to 1,500 yuan per month, which varies from one city to another, and is generally divided according to the population of the city.
The scope of personal income tax includes income from wages, salaries, remuneration, royalties, business income, remuneration for services, interest, dividends, bonuses, property rental income, property transfer income, incidental income, and other income.
I hope the above can help you, if you have other questions please consult a professional lawyer.
Legal basis:
The People's Republic of China and the State Enterprise Income Tax Law, Article 25 of the State to focus on supporting and encouraging the development of industries and projects, to give preferential treatment of enterprise income tax.