There are three specific items that need to be adjusted upward or downward for enterprise income tax:
I. For international transportation services provided to domestic units or individuals by units or individuals in countries and regions that have not entered into bilateral transportation tax exemption arrangements with the Chinese government during the pilot period, the withholding agents will withhold and pay value-added tax (VAT) on behalf of such taxpayers at the temporary rate of 3%. This provision reduces the tax burden of such taxpayers.
The second is the expansion of the scope of the optional application of the simplified tax calculation method, which conditionally includes animation enterprises and enterprises providing business leasing in the scope of the application of the simplified tax calculation method, applying a collection rate of 3%. Among them, the time for the simplified tax calculation for animation enterprises is from the date of implementation of the pilot to December 31, 2012," he said.
General taxpayers in the pilot program can choose to apply the simplified tax calculation method to calculate and pay VAT when they provide business leasing services based on tangible movable assets purchased or self-manufactured before the pilot program was implemented. In addition, the original policy stipulates that the general taxpayers in the pilot can also choose the simplified tax calculation method for the provision of public *** transportation services (including ferries, bus passenger transportation, rail transportation and cabs).
Thirdly, shipping agency services are categorized under the sub-category of port and terminal services, and a VAT rate of 6% is applied to pay VAT together. The original policy stipulates that the units and individuals providing ship agency services,
The transportation service income entrusted by the ship owner, ship operator or ship lessee to the transportation service recipient or the agent of the transportation service recipient should pay VAT according to the waterway transportation service, and the tax rate is 11%, and now this old policy is abolished, and the related enterprises' tax burden is obviously lowered.
Expanded:
Enterprise income tax exemption refers to a flexible regulating measure adopted by the state to encourage and support the development of enterprises or certain special industries by utilizing the economic leverage of taxation. In principle, the Regulations on Enterprise Income Tax provide for two kinds of tax reduction and exemption preferences,
One is that enterprises in ethnic regional autonomous areas that need care and encouragement may be granted regular tax reduction or exemption with the approval of the provincial people's government;
The other is that enterprises that are granted tax reduction and exemption by the laws, administrative regulations and the State Council's relevant provisions are to be carried out in accordance with the provisions. Of the income tax preferential policies prior to the tax reform, those that are of strong policy, have a large impact, and are conducive to economic development and the maintenance of social stability can continue to be implemented with the consent of the State Council.
The main contents include the following:
1. High-tech enterprises in high-tech industrial development zones approved by the State Council shall be subject to income tax at a reduced rate of 15%; new high-tech enterprises shall be exempted from income tax for two years since the year of commissioning.
2. For rural industries that provide pre-production, mid-production and post-production services for agricultural production, i.e., rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic stations. The rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic stations, biomass stations, meteorological stations, as well as farmers' professional and technical associations, professional cooperatives,
The income derived from the technical services or services provided by them, as well as the income derived from the technical services or services carried out by other types of institutions in towns and cities, shall be exempted from the income tax; and the transfer of technological achievements, technological training, technological consulting of scientific research institutes and tertiary institutions that serve various industries shall be exempted from the tax. Income tax is temporarily exempted from the income tax on technical service income derived from technical services and technical contracting;
Newly established independent enterprises or business units engaged in consulting (including scientific and technological, legal, accounting, auditing, taxation and other consulting), information and technical services are exempted from income tax for two years from the date of their establishment; newly established independent enterprises or business units engaged in the transportation and postal and telecommunications industries are exempted from income tax for two years from the date of their establishment; newly established independent enterprises or business units engaged in the transportation and postal and telecommunications industries are exempted from income tax for two years from the date of their establishment. Health undertakings or business units, from the date of opening, reported to the competent tax authorities for approval, may be reduced or exempted from income tax for two years.
3. In addition to the products specified in the original design of the enterprise, the income from the comprehensive utilization of the resources generated in the production process of the enterprise, which are within the Catalogue of Comprehensive Utilization of Resources as the main raw materials for the production of products, as well as the income from the production of building materials using the bulk gangue, slag and fly ash as the main raw materials outside the enterprise,
is exempted from income tax for five years from the date of production and operation; Enterprises established for the purpose of processing and utilizing resources discarded by other enterprises and within the Catalogue of Comprehensive Utilization of Resources may be reduced or exempted from income tax for one year with the approval of the competent tax authorities.
4. Newly established enterprises in the "old, few, border and poor" areas identified by the state may be reduced or exempted from income tax for three years upon approval by the competent tax authorities.
5. Income from technology transfer by enterprises and institutions, as well as income from technical consulting, technical services and technical training related to technology transfer occurring in the process of technology transfer, shall be exempted from income tax if the annual net income is less than 300,000 yuan.
6. In the event of serious natural disasters such as wind, fire, water and earthquake, an enterprise may be reduced or exempted from income tax for one year with the approval of the competent tax authorities.
7. New urban labor and employment service enterprises, which have placed more than 60% of the total number of urban unemployed persons in the same year, can be exempted from income tax for 3 years upon examination and approval by the competent tax authorities; after the expiration of the tax exemption period of the labor and employment service enterprises, the newly placed unemployed persons in the same year accounted for 30% of the total number of the original staff of the enterprises, can be reduced or exempted from income tax for half a year upon examination and approval by the competent tax authorities. 2 years.
8. The income from production and operation of factories and farms run by schools of higher education and primary and secondary schools shall be exempted from income tax. Higher education institutions and primary and secondary schools to organize all kinds of further training courses, training courses, income tax is temporarily exempted. The school-run enterprises of higher education institutions and primary and secondary schools enjoying tax incentives must be the enterprises funded by the schools and run by the schools, with the operating income belonging to the schools.
The following enterprises shall not enjoy the tax concessions for school-run enterprises:
(1) the original tax-paying enterprises are converted into school-run enterprises;
(2) the schools absorb the investment from foreign units and organize the joint ventures on the basis of the original school-run enterprises;
(3) the schools invest and organize the joint ventures from foreign units;
(4) the schools jointly establish the enterprises with other enterprises, units and individuals;
(5) the schools establish the joint ventures with other enterprises, units and individuals;
(6) the schools establish the joint ventures with other enterprises, units and individuals. enterprises, units and individuals;
(5) enterprises operated by the school by subletting the school-run enterprises to outside organizations;
(6) enterprises operated by the school by contracting the school-run enterprises to individuals. The scope of higher schools and primary and secondary schools enjoying tax incentives is limited to general education schools run by the education department, excluding various adult schools such as electric universities, evening universities and industrial universities, employee schools organized by enterprises and private schools.
9. For welfare factories organized by the civil affairs departments and social welfare production units in the streets that are not converted to social welfare production units, where the placement of "four-disabled" persons accounts for more than 35% of the total number of production personnel, the income tax shall be exempted; where the placement of "four-disabled" persons accounts for more than 10% of the total number of production personnel, the income tax shall be exempted. Where the proportion of "four-disabled" personnel to the total number of production personnel exceeds 10% but does not reach 35%, the income tax shall be reduced by half.
10, township and village enterprises can pay 10% less tax, used to subsidize the cost of social expenditures.
Baidu Encyclopedia-Enterprise Income Tax
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