A direct tax relief
(a) energy-saving service companies to implement the contract energy management project reduction and exemption of enterprise income tax Since January 1, 2011, the implementation of the contract energy management project for qualified energy-saving service companies, in line with the relevant provisions of the Enterprise Income Tax Tax Law, since the project to obtain the first production and operation income Since the first production and operation income of the project, from the first to the third year of the tax year to which it belongs, the enterprise income tax will be exempted, and from the fourth to the sixth year, the enterprise income tax will be reduced by half according to the statutory tax rate of 25%. Policy basis: Ministry of Finance, State Administration of Taxation on the promotion of energy-saving services industry development of value-added tax, business tax and enterprise income tax policy issues of the Notice (Cai Shui [2010] No. 110), Article 2; State Administration of Taxation, the National Development and Reform Commission on the implementation of energy-saving services enterprise contract energy management project preferential policies related to the collection and management of the issue of the Announcement (2013, No. 77). No. 77). (II) Reduction and Exemption of Enterprise Income Tax for Conversion of Operational Cultural Institutions into Enterprises Operational cultural institutions converted into enterprises are exempted from enterprise income tax since the date of conversion and registration. The implementation period is from January 1, 2014 to December 31, 2018. Policy basis:Circular of the Ministry of Finance, State Administration of Taxation, Central Propaganda Department on the Continued Implementation of Certain Tax Policies for the Conversion of Operating Cultural Institutions into Enterprises in the Reform of the Cultural System (Cai Shui [2014] No. 84), Article 1, Paragraph 1. (C) Reduction and exemption of enterprise income tax for enterprises producing and assembling specialized supplies for the disabled Resident enterprises meeting the following conditions may be exempted from enterprise income tax until the end of 2015: 1. producing and assembling specialized supplies for the disabled and within the scope of the Catalogue of Specialized Supplies for the Disabled in China issued by the Ministry of Civil Affairs; 2. selling the specialized supplies for the disabled that are produced or assembled by the enterprise. Mainly, and the annual sales revenue of special supplies for the disabled (excluding income from exports) accounted for more than 60% of the enterprise's total income; 3. Enterprise accounts are sound, accurate and complete to provide tax information to the competent tax authorities, and the enterprise's production or assembly of special supplies for the disabled income can be separately and accurately accounted for; 4. Enterprises have access to registered prosthetics, Orthopedic (assistive devices) maker of professional and technical personnel shall not be less than one person; its enterprise production staff, such as more than 20 people, it has a registered prosthetics, orthotics (assistive devices) maker of professional and technical personnel shall not be less than 1/6 of the total production staff; 5. Enterprises to obtain the registered prosthetics, orthotics (assistive devices) maker of professional and technical personnel shall receive an annual certificate of qualifications Certificate of professional and technical personnel shall be subject to continuing education each year, the producer of the "Certificate of Practice" shall be through the annual inspection; 6. with the measurement of the type, gypsum processing, vacuum molding, grinding and trimming, clamping assembly, adjustment of the line, thermoplastic molding, prosthetic functional training and other special equipment and tools; 7. with an independent reception room, prosthetics or orthotics (assistive devices) production room and prosthetic functional training room, using an area of not less than 115 square meters. Area of not less than 115 square meters. Policy basis: "Ministry of Finance, State Administration of Taxation, Ministry of Civil Affairs on the production and assembly of special supplies for the disabled enterprise exemption from enterprise income tax notice" (Cai Shui [2011] No. 81) Article 1.II. Tax Preferences for Supporting Entrepreneurship and Employment
(I) Preferential Policies for Placement of Unemployed Persons in Employment During the period of January 1, 2014, to December 31, 2016, for commercial and trade enterprises, service enterprises, processing enterprises in labor and employment service enterprises, and small-scale enterprise entities with processing nature in street communities. In the newly added positions, the new recruits in the year who have been registered as unemployed for more than one year in the public ****employment service organizations of the human resources and social security departments and who hold the Employment and Unemployment Registration Certificate (stating the "tax policy on enterprise absorption"), and who have signed a labor contract of a term of more than one year and have paid social insurance premiums in accordance with the law, shall be deducted a fixed amount in turn for a period of three years according to the actual number of recruits. The number of employees will be given a fixed amount of deduction of business tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax in order of preference. The quota standard is 4,000 yuan per person per year, with a maximum of 30%, and the people's governments of the provinces, autonomous regions and municipalities directly under the central government can determine the specific quota standard within this range according to the actual situation in the region and report it to the Ministry of Finance and the State Administration of Taxation for the record. Qinghai Province, the quota standard for each person per year in the 4000 yuan on the basis of 30%, that is, 5200 yuan. Policy basis: "Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security on the continuation of the implementation of support and promotion of key groups of entrepreneurship and employment of the relevant tax policy notice" (Cai Shui [2014] No. 39) Article II, Article IV; "Qinghai Provincial Department of Finance, Qinghai Provincial State Taxation Bureau, Qinghai Provincial Bureau of Local Taxation, Qinghai Provincial Department of Human Resources and Social Security on the upward fluctuation of the province's focus on the tax rate of the groups of entrepreneurial employment Preferential range of the Notice" (Qing Finance and Taxation [2014] No. 908) Article II. (II) Preferential Policies for the Placement of Independently Employed Retired Soldiers During the period from January 1, 2014 to December 31, 2016, for commercial and trade enterprises, service enterprises, processing enterprises in labor and employment service enterprises, and small business entities with processing nature in street communities, in the newly added positions, the newly recruited independently employed retired soldiers of the same year, and sign with them labor contracts with a term of more than 1 year and pay social insurance premiums according to the law. If they sign a labor contract for more than one year and pay social insurance premiums in accordance with the law, they will be given a fixed amount of business tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax deduction according to the number of people actually recruited within three years. The quota standard is 4,000 yuan per person per year, up to 50%, the people's governments of provinces, autonomous regions and municipalities directly under the central government can determine the specific quota standard within this range according to the actual situation in the region, and report to the Ministry of Finance and the State Administration of Taxation for the record. Qinghai Province, the quota standard for each person per year in the 4000 yuan on the basis of a 50% increase, that is, 6000 yuan. Policy basis: "Ministry of Finance, State Administration of Taxation, Ministry of Civil Affairs on the adjustment and improvement of support for independent employment of veteran soldiers entrepreneurial employment of the relevant tax policy notice" (Cai Shui [2014] No. 42) Article II, Article IV; "Qinghai Provincial Department of Finance, Qinghai Provincial State Taxation Bureau, Qinghai Provincial Local Taxation Bureau, Qinghai Provincial Department of Civil Affairs on the upward fluctuation of the province of independent employment of veteran soldiers entrepreneurial employment of the tax incentives range of the notice" (Qing Cai Shui word, Qinghai Provincial Local Taxation Bureau, Qinghai Provincial Department of Civil Affairs) (Qing Cai Shui Zi [2014] No. 909) Article II.Third, support for shantytown renovation enterprise income tax policy
Enterprises involved in the government's unified organization of the shantytown renovation of industrial and mining (including the central decentralized coal mines), shantytown renovation of forest areas, the reclamation of dilapidated buildings renovation and at the same time meet certain conditions of shantytown renovation expenditures are allowed to be deducted before the enterprise income tax. Meanwhile meet certain conditions of the shantytown renovation expenditures, refers to the shantytown renovation expenditures at the same time to meet the following conditions: (a) shantytowns are located far from the town, inconvenient transportation, municipal utilities, education and medical care, and other social public **** services lack of towns based on the independent mining, forestry or reclamation; (b) the independent mining, forestry or reclamation areas do not have the conditions of commercial real estate development; (c) shantytowns municipal drainage, Water supply, electricity, heating, gas, garbage disposal, greening, fire and other municipal services or public **** supporting facilities are not complete; (d) shantytown housing concentration of the number of households is not less than 50, of which, the actual shantytown living in the area and no other housing in the region of the number of households of employees (including retired employees) accounted for no less than 75% of the total number of households; (e) shantytown housing according to the "housing completion level assessment standards" and "dangerous housing identification standards". Standard" and "Dangerous House Identification Standard" assessment of dangerous houses, seriously damaged houses within the set area of not less than 25% of the shantytown floor area; (f) shantytown renovation has been included in the local government security housing project construction planning and annual plan, and led by the local government in accordance with the standard organization and implementation of the guaranteed housing; construction of the original shantytowns in the original land by the local government unified planning and use or According to the provisions of the implementation of land reclamation, ecological restoration.Policy basis:
The Ministry of Finance and State Administration of Taxation on the participation of enterprises in the government unified organization of shantytown renovation related to enterprise income tax policy issues of the notice (Cai Shui [2013] No. 65).
Decreasing Tax Rates
(I) Preferential Policies on Income Tax for Small and Micro-profit Enterprises 1. Eligible Small and Micro-profit Enterprises (Industrial Enterprises, with annual taxable income not exceeding 300,000 yuan, with the number of employees not exceeding 100, and with the total amount of assets not exceeding 30 million yuan; and Other Enterprises, with annual taxable income not exceeding 300,000 yuan, with the number of employees not exceeding 100, and with total assets not exceeding 30 million yuan; other enterprises, with annual taxable income not More than 300,000 yuan, the number of employees does not exceed 80 people, the total amount of assets does not exceed 10 million yuan), reduced by 20% of the tax rate for enterprise income tax. 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 micro-profit enterprises with an annual taxable income of less than 200,000 yuan (including 200,000 yuan), their income is reduced by 50% of the taxable income, and they pay enterprise income tax at a rate of 20%. Policy basis: "Ministry of Finance State Administration of Taxation on the small micro-profit enterprises income tax preferential policies notice" (Cai Shui [2015] No. 34) Article I. (II) Preferential Policies on Enterprise Income Tax for the Development of Western Region From January 1, 2011 to December 31, 2020, the enterprise income tax for enterprises in the encouraged industries located in the western region is reduced by 15%. The above encouraged industrial enterprises refer to those enterprises whose main business is based on the industrial projects stipulated in the Catalogue of Encouraged Industries in the Western Region, and whose main business revenue accounts for more than 70% of the total revenue of the enterprise. Policy basis: "Ministry of Finance, General Administration of Customs, State Administration of Taxation on the implementation of the strategy of western development in-depth notice of tax policy issues" (Cai Shui [2011] No. 58). (C) High-tech enterprise income tax incentives The state needs to focus on supporting high-tech enterprises, reduced by 15% of the tax rate of enterprise income tax. (D) E-commerce enterprise income tax incentives Enterprises engaged in e-commerce activities, recognized as high-tech enterprises, according to the law to enjoy the relevant preferential policies for high-tech enterprises, small and micro-enterprises to enjoy the tax incentives in accordance with the law. Policy basis:The State Council on vigorously developing e-commerce to accelerate the cultivation of new economic power of the views of the State Council (Guo Fa [2015] No. 24).
V. Income Reduction and Exemption
(a) Enterprises engaged in the following agriculture, forestry, animal husbandry and fisheries projects are exempted from enterprise income tax:1. Vegetables, grains, potatoes, oilseeds, legumes, cotton, hemp, sugar, fruits and nuts planting; 2. Selection and breeding of new crop varieties; 3. Planting of traditional Chinese medicinal materials; 4. Cultivation; 5. livestock, poultry rearing; 6. collection of forest products; 7. irrigation, primary processing of agricultural products, veterinary medicine, agricultural extension, agricultural machinery and maintenance of agriculture, forestry, animal husbandry, fisheries services; 8. distant - ocean fishing. Policy basis: "Enterprise Income Tax Law" Article 27 (1); "Implementation Regulations" Article 86 (1). (B) enterprises engaged in the following agriculture, forestry, animal husbandry, fisheries projects, half the enterprise income tax: 1. flowers, tea and other beverage crops and spice crops cultivation; 2. seawater aquaculture, inland aquaculture. Policy basis: "Enterprise Income Tax Law" Article 27 (1); "Implementation Regulations" Article 86 (2). (C) Enterprises engaged in the state's key support of public **** infrastructure projects investment and operation of income reduction and exemption of enterprise income tax Enterprises engaged in the state's key support of public **** infrastructure projects, that is, engaged in the "public **** infrastructure projects preferential catalog of enterprise income tax" (Cai Shui [2008] No. 116) provides for the port terminals, airports, railroads, highways, urban public **** transportation, electric power, water conservancy and other projects. Transportation, electric power, water conservancy and other projects investment and operation income, since the project to obtain the first production and operation income from the tax year belonging to the first, the first year to the third year exempted from enterprise income tax, the fourth to the sixth year of enterprise income tax by half. (4) Reduction and exemption of enterprise income tax on income from qualified environmental protection projects and energy-saving and water-saving projects The income from qualified environmental protection and energy-saving and water-saving projects (including public **** sewage treatment, public **** garbage treatment, comprehensive development and utilization of biogas, energy-saving and emission reduction technological transformation, and seawater desalination, etc.), shall be exempted from enterprise income tax from the taxable year in which the project obtains the first production and operation income, from the first year to the third year. From the first to the third year, the project is exempted from enterprise income tax, and from the fourth to the sixth year, the enterprise income tax is reduced by half. Policy basis: Article 27(3) of the Enterprise Income Tax Law; Article 88 of the Implementation Regulations. (E) Qualified technology transfer income reduction and exemption of enterprise income tax Within a tax year, resident enterprises technology transfer income of up to 5 million yuan, exempted from enterprise income tax; more than 5 million yuan of the part of the enterprise income tax is reduced by half. Policy basis: Article 27(4) of the Enterprise Income Tax Law; Article 90 of the Implementing Regulations. The above is the knowledge that I have organized for you, I believe that you have a general understanding of this through the above knowledge.