High-tech enterprises
I. Filing time: the time limit for filing applications, taxpayers can go to the tax authorities for filing applications only after obtaining the Certificate of Recognition of High-tech Enterprises.
Two. Declaration materials: ⒈ "Enterprise Income Tax Preferential Policies for the record registration form" 3 copies, not duplicated; ⒉ "High-tech Enterprise Certification"; ⒊"Enterprise Basic Business Description", including the following (original): (1) the product (service) belongs to the "national key support for high-tech areas," the specific scope of the provisions of which which one; (2) the enterprise's high-tech products (services) accounted for the revenue of the year the proportion of total revenue; (2) the enterprise's high-tech products (services) income of the enterprise Proportion of total income; (3) the total number of employees and personnel structure, including scientific and technological personnel with college degrees or higher accounted for the proportion of the total number of employees in the year. R & D personnel accounted for the proportion of the total number of employees in the year; (4) other matters: the company's establishment time. Registered capital. Contributors. Funding method. Main business. Main products. Main Customers. Revenue of the year. Expenses. Costs. Any other qualifications and certificates. Whether to enjoy other tax incentives (if any, please write), whether there is a related unit. Related transactions (if any, please write), other content to be explained)
Three. Filing results to receive time: 7 working days after the submission of the record, please go to the "paperwork window" to receive the results of the record.
Four. Other requirements: enterprises that have completed the filing procedures, from the filing of the following year, will be the "enterprise annual research and development costs structure details". The "Enterprise Income and Personnel Structure Details" (sample forms can be obtained at the "Clerical Acceptance Window" or the tax administrator) will be reported to the "Clerical Acceptance Window" before the annual enterprise income tax return is filed.
Remarks: The above information should be submitted on A4 paper, except for the "Enterprise Income Tax Preferential Policies Filing Registration Form", which should be submitted in one copy, thank you!
Software enterprises two exemptions and three reductions
I. Record time: the record application acceptance time limit, taxpayers should be reported in the annual declaration before the filing of tax exemptions and reductions in filing application information.
II. Documentation: "Ministry of Finance, State Administration of Taxation on Enterprise Income Tax Preferential Policies Notice" (Cai Shui [2008] No. 1) Article 1
Three. Declaration of information: a software manufacturer: ⒈ company capital verification report; ⒉ annual financial statements and revenue composition of the enterprise schedule; copies of software enterprises and software products recognized certificate;⒋ operating details: ① software revenue accounted for the proportion of total revenue, of which the proportion of independent software revenue accounted for the proportion of software revenue ② the number of technology research and development personnel, accounting for the proportion of the total number of employees ③ research and development expenditures on software technology and products accounted for the proportion of enterprise software revenue. The proportion of software revenue to be careful with the R & D expenses schedule; select "Enterprise Income Tax Preferences for the record registration form", 3 copies (not duplicated).
Two key software enterprises: ⒈ enjoy a reduced enterprise income tax rate of 10% of the software enterprises should provide the national planning layout of the key software production enterprises to prove (copy); Pake "preferential policies for enterprise income tax filing registration form", 3 (not duplicated).
Remarks: The above information should be reported in accordance with the specifications of A4 paper bound, in addition to the "Enterprise Income Tax Preferential Policies for the record registration form", the rest of a copy, thank you! Deduction of R&D expenses
I. Record time: the time limit for filing application acceptance, taxpayers should be filed before the annual declaration of tax exemption filing application information.
Two. Documentation based on: "pre-tax deduction of enterprise research and development costs management approach (for trial implementation)" (Guo Shui Fa [2008] No. 116)
Three. Reporting information: ⒈ project research and development activities belong to the enterprise engaged in "national key support for high-tech areas" and the National Development and Reform Commission and other departments announced the "current priority development of high-tech industrialization of key areas of the Guide (2007)," the situation and proof; p. P. C. independent. Commissioned. Cooperative research and development project plan and research and development costs budget; 3 independent. Commissioned. The establishment of specialized institutions or project teams and the list of professional staff; sung. Commissioned. Cooperative research and development projects in the current year, research and development costs incurred in the collection table (commissioned projects, the commissioned party should provide the commissioner with the details of the cost of the R & D project); careful to be careful with the general manager's office or the board of directors on the independent. Commissioned. Cooperative research and development projects on the resolution of the project; select the commission. Cooperative research and development project contract or agreement; Borrow research and development project utility statement. Reports on research results; appraisal letters from governmental science and technology departments in the event that the state tax authorities disagree with the R&D projects declared by the enterprise; agreements or contracts on centralized R&D projects provided by a group of enterprises and the methodology adopted to reasonably apportion the R&D expenses; confirmation of filing of the R&D projects by the Sichuan Science and Technology Department; special audit reports (originals) issued by tax firms; application forms for the Registration Form for the Income Tax Preferences for Enterprises. Income tax incentives for the record registration form", 3 (not copy)
Remarks: The above information should be bound in accordance with the specifications of the A4 paper reported, in addition to the "Enterprise Income Tax Incentives for the record registration form", the rest of the one copy, thank you! Technology Transfer
I. Record time: the time limit for filing application acceptance, taxpayers should be reported before the annual declaration of tax exemption filing application information.
II. Documentary basis: "Notice on Relevant Issues Concerning the Reduction and Exemption of Enterprise Income Tax on Income from Technology Transfer" (Guo Shui Han [2009] No. 212)
Three. Apportionment. Information on the calculation of income from technology transfer; careful attention to proof of payment of taxes and fees; selective invoices for technology transfer; financial statements for the current year; and three (3) copies of the "Registration Form for the Filing of Enterprise Income Tax Preferences" (not to be duplicated).
The second enterprise to transfer technology abroad, the following information should be submitted: ⒈ technology export contract (copy); Pake the provincial or higher business department issued a certificate of registration of technology export contracts or technology export license; data sheet of the technology export contract; sung technology transfer proceeds of the collection. Apportionment. Be careful with the actual payment of taxes and fees; select your choice of financial statements; Borrow "Enterprise Income Tax Preferential Policies for the record registration form", 3 copies (not duplicated)
Remarks: The above information should be bound in A4 paper specifications for reporting, in addition to the "Record Registration Form for the Record of Enterprise Income Tax Preferential Policies, the rest of the one copy, thank you! The placement of disabled persons wages plus deductions
I. Filing time: the time limit for filing application acceptance, taxpayers should be filed before the annual declaration of tax exemption filing application information.
II. Documentation based on: "on the placement of disabled persons employment related to enterprise income tax preferential policy issues notice" (Cai Shui [2009] No. 70)
Three. Reporting information: ⒈ with the placement of each disabled person signed a labor contract or service agreement for more than one year (including one year), the actual on-the-job description; p. P. C. Payment of basic pension insurance. Basic medical insurance. Proof of payment of basic pension insurance, basic medical insurance, unemployment insurance, work injury insurance, etc.; ⒋ proof of payment of wages not lower than the minimum wage approved by the provincial people's government in the district or county where the enterprise is located to each disabled person through the financial institutions such as banks; ⒋ identification of basic facilities for placing disabled persons on the job; careful list of the disabled workers and their "People's Republic of China Disabled Person's Certificate" or "People's Republic of China Disabled Person's Certificate"; ⒋ identification of basic facilities for placing disabled persons on the job. People's Republic of China Disabled Person's Certificate or Disabled Soldier's Certificate (Grade 1 to 8)"; Selection of employees' roster; Borrow "Enterprise Income Tax Preferential Policies for the Record Registration Form", 3 copies (not duplicated)
Remarks: The above information should be bound in A4 paper, except for the "Enterprise Income Tax Preferential Policies for the Record Registration Form", the rest of the one in duplicate, thank you! Special-purpose fiscal funds tax exemption
I. Filing time: the time limit for filing application acceptance, taxpayers should be reported before the annual declaration of tax exemption filing application information.
Two. Documentation: "Ministry of Finance, State Administration of Taxation on the special purpose of financial funds related to enterprise income tax processing issues notice" (Cai Shui (2009) No. 87)
Three. Reporting information: ⒈ ⒈ financial departments of the people's governments at or above the county level and other departments of the financial funds allocation documents, and documents that provide for the special purpose of the funds; 釒聙聺 finance department or other government departments to allocate funds for the funds have special fund management methods or specific management requirements of the materials; ⒈ ⒈ ⒈ financial departments of the people's governments at or above the county level and other departments of the financial funds allocation documents, and documents stipulating the special purpose of the funds; ⒋ Preferential policies for the record registration form", 3 copies (not duplicated)
Remarks: The above information should be bound in A4 paper specifications, in addition to the "preferential policies for the record registration of enterprise income tax", the rest of a copy, thank you! Small micro-profit enterprises
I. Filing time: the time limit for filing application acceptance, taxpayers should be submitted before the annual declaration of tax exemption filing application information.
Two. Documentation: Article 28 of the "Chinese People's *** and State Enterprise Income Tax Law", "Chinese People's *** and State Enterprise Income Tax Law Implementing Regulations" Article 92
Three. Reporting information: ⒈ enterprise description, including: (1) the time of establishment; (2) investors and registered capital; (3) the industry; (4) the number of employees; (5) the year's total assets; (6) the year's total profits; (7) the year's tax adjusted taxable income in accordance with the provisions of the tax law (should be written to adjust the details of the specific content). Peck financial statements for the year; 3 employees and total assets indicators according to the average monthly value of the enterprise throughout the year to determine the calculation instructions; sung "small and micro-profit enterprises for the record", 3 copies (not duplicated)
Remarks: The above information should be reported in accordance with the specifications of the A4 paper binding, in addition to the "Small and Micro-profit Enterprises for the Record", the rest of the one in one copy, thank you! Equity investment income tax exemption
I. Filing time: the time limit for filing application acceptance, taxpayers should be submitted before the annual declaration of tax exemption filing application information.
Two. Documentation: Article 26 of the Chinese People's **** and State Enterprise Income Tax Law, Article 83 of the Chinese People's **** and State Enterprise Income Tax Law Implementation Regulations
II. Reporting information: ⒈ investment agreement or proof of stock ownership; Pake investee resident enterprise identification; 3 investee's resolution on profit distribution; sung continuous holding of publicly issued and listed stocks for more than 12 months; careful "Enterprise Income Tax Preferential Policies for the Record Registration Form", 3 (not duplicated)
Remarks: The above information should be bound in A4 paper specifications for reporting, in addition to the "Enterprise Income Tax Preferential Policies for the Record Registration Form", the "Enterprise Income Tax Preferential Policies for the Record Registration Form", 3 (not duplicated)
Remarks: The above information, in addition to the "enterprise income tax preferential policies for the record". Income Tax Incentive Policies Filing Registration Form", the rest in a single copy, thank you! National Debt Interest Income Tax Exemption
I. Record time: the time limit for filing applications, taxpayers should be filed before the annual declaration of tax exemption filing application information.
Two. Documentation: Article 26 of the Chinese People's **** and State Enterprise Income Tax Law, Article 82 of the Chinese People's **** and State Enterprise Income Tax Law Implementation Regulations
Three. Reporting information: ⒈ national debt acquisition of original documents and vouchers; ⒉acquisition of national debt holding time. Face value. Interest rate and interest income statement; 3 "Enterprise Income Tax Incentives Registration Form", 3 (not duplicated)
Remarks: The above information should be reported in accordance with the specifications of the A4 paper bound, in addition to the "Enterprise Income Tax Incentives Registration Form", the rest of the one copy, thank you! Animation Enterprises
I. Filing time: The time limit for filing application acceptance, taxpayers should submit the tax exemption filing application information before the annual declaration.
II. Documentation: "Ministry of Finance, State Administration of Taxation on supporting the development of the animation industry tax policy issues notice" (Cai Shui (2009) No. 65)
Three. Reporting information: ⒈ Sichuan Provincial Department of Culture issued the "Animation Enterprise Certificate". Key Animation Enterprise Certificate"; Pake capital verification report; 3 the first profit-making year's supporting materials (annual enterprise income tax return); sung with the development of animation products engaged in the technical equipment and business premises required to prove that materials; careful "preferential policies for enterprise income tax filing registration form", 3 (not duplicated)
Remarks: The above information should be bound in accordance with the specifications of the A4 paper reported, in addition to the "Enterprise Income Tax Preferential Policy Registration Form", the "Enterprise Income Tax Preferential Policies". Income Tax Incentive Policies Filing Registration Form", the rest in one copy, thank you! Venture Capital Enterprises
I. Filing time: the time limit for filing application acceptance, taxpayers should be submitted before the annual declaration of tax exemption filing application information.
II. Documentation: "on the implementation of venture capital enterprises income tax concessions notice" (State Taxation [2009] No. 87)
Three. Reporting information: ⒈ by the record management department to verify the annual inspection issued by the qualified notice (copy); Pake on the investment operation of venture capital enterprises; investment in small and medium-sized high-tech enterprises investment contract or a copy of the charter. The actual investment capital verification report and other related materials; sung the basic situation of the invested small and medium-sized high-tech enterprises (including the number of employees. Annual sales (business). Total assets, etc.) description; careful by the provincial high-tech enterprises recognized by the management body issued by the small and medium-sized high-tech enterprises valid high-tech enterprise certificate (copy); select the year financial statements (original); small and medium-sized high-tech enterprises are not listed on the statement (original); "Enterprise Income Tax Preferential Policies for the record of the registration of the table", 3 copies (not duplicated)
Remarks: The above information, please according to the A4 paper size bound on the report. The above information should be bound in A4 paper and submitted in one copy except for the Registration Form for Filing of Enterprise Income Tax Preferential Policies, thank you! Technologically advanced service enterprises
I. Filing time: the time limit for filing application acceptance, taxpayers should be submitted before the annual declaration of tax reduction and exemption filing application information.
II. Documentation: "Ministry of Finance, State Administration of Taxation on supporting the development of the animation industry tax policy issues notice" (Cai Shui (2009) No. 65)
Three. Reporting information: ⒈ competent science and technology departments of enterprises engaged in information technology outsourcing services (ITO). Technical business process outsourcing services (BPO). Technical Knowledge Process Outsourcing (KPO) business and the use of advanced technology or strong R & D capabilities identified; Peck business registration documents and business enterprises on the production and operation of the situation description of the place; Bureau of Commerce. Tax Bureau. Finance Bureau. Bureau of Foreign Affairs. Customs on the enterprise in the past two years no illegal behavior certificate; sung with college degree or above employees accounted for the proportion of the total number of employees and academic certificates; careful to be technologically advanced services business income accounted for the total revenue of the enterprise in the year the proportion of the statement; select the relevant international qualification certificates should be obtained by the enterprise. Signing service outsourcing contracts with overseas customers and its international (offshore) outsourcing services to overseas customers to provide business income accounted for the proportion of the enterprise's total income for the year; Borrow provincial science and technology. Commerce. Finance. Documents jointly assessed and recognized by the provincial departments of science, commerce, finance, taxation and development and reform; and three copies (not duplicated) of the "Registration Form for the Filing of Enterprise Income Tax Preferences"
Remarks: The above information should be submitted on A4 paper, in addition to the "Registration Form for the Filing of Enterprise Income Tax Preferences", in a single copy, thank you! Purchased software applications to shorten the depreciable life
I. Record time: the record application acceptance time limit, within one month after the purchase of software.
Two. Documentation based on: "Ministry of Finance, State Administration of Taxation on Enterprise Income Tax on a number of preferential policies of the Notice" (Cai Shui (2008) No. 1).
Three. Reporting information: ⒈ copies of the original invoices for the purchase of intangible assets; ⒈ the function of the purchased software. Estimated useful life shorter than the "Regulations for the Implementation of the Enterprise Income Tax Law" stipulates that the calculation of depreciation (amortization) of the minimum life of the reasons. Proof of information and description of the situation;; 3 "fixed (intangible) assets to shorten the depreciable life or take accelerated depreciation method details" paper, electronic version of the same time; sung "Enterprise Income Tax Preferential Policies for the Record Registration Form", 3 copies (not duplicated).
Remarks: Please submit the above information in A4 paper format, except for the "Enterprise Income Tax Preferential Policies Filing Registration Form", the rest of a copy, thank you! Fixed asset application to shorten depreciation or take accelerated depreciation method
I. Filing time:Filing application acceptance time limit, within one month after the acquisition of the fixed assets.
Two. Documentation based on: ⒈ "People's Republic of China *** and the State Enterprise Income Tax Law," Article 32, "People's Republic of China *** and the State Enterprise Income Tax Law Implementation Regulations," Article 98; ⒉ "State Administration of Taxation on the accelerated depreciation of fixed assets of enterprises on the income tax treatment of the notice of the relevant issues" (Guoshuifa (2009) No. 81).
Three. Declaration information: ⒈ fixed assets function. Estimated useful life shorter than the "Regulations for the Implementation of the Enterprise Income Tax Law" stipulates the reasons for the calculation of depreciation of the minimum life. Supporting information and a description of the situation; ⒈ replaced the function of the old fixed assets. The use and disposal of old fixed assets to be replaced; 3 enterprises to determine the residual value of fixed assets; sung fixed assets accelerated depreciation of the proposed method and depreciation amount of the description; careful "preferential policies for enterprise income tax filing and registration form", 3 copies (not duplicated) "selective shortening of depreciation of fixed assets, or to take the details of accelerated depreciation method," the paper, the electronic version of the same time to send
Remarks: The above information should be submitted according to A4 The above information should be bound in A4 paper format and submitted in one copy except for the "Registration Form for Filing of Enterprise Income Tax Preferential Policies", thank you! Income Tax Credit for Acquisition of Specialized Equipment
I. Filing time: the time limit for filing application acceptance, taxpayers should be submitted before the annual declaration of tax reduction and exemption filing application information.
II. Documents based on: Article 34 of the Enterprise Income Tax Law of the People's Republic of China, Article 100 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China; Notice of the State Administration of Taxation of the Ministry of Finance on the Implementation of the Preferential Catalogue of Enterprise Income Tax for Specialized Equipment for Environmental Protection Preferential Catalogue of Enterprise Income Tax for Specialized Equipment for Energy-saving and Water-saving, and Preferential Catalogue of Enterprise Income Tax for Specialized Equipment for Safe Production (CaiShui (2008)0). (2008) No. 048); Notice of the Ministry of Finance, State Administration of Taxation, National Development and Reform Commission on the Issues Concerning the Publication of the Preferential Catalog of Enterprise Income Tax for Energy-saving and Water-saving Special Purpose Equipment (2008 Edition) and the Preferential Catalog of Enterprise Income Tax for Special Purpose Equipment for Environmental Protection (2008 Edition) (Cai Shui (2008) No. 115); Notice of the Ministry of Finance, State Administration of Taxation, and State Administration of Work Safety on the Publication of the Preferential Catalog of Enterprise Income Tax for <Safety Production of special equipment on the publication of & lt; enterprise income tax preferential catalog (2008 edition) & gt; notice" (Cai Shui (2008) No. 118)
Three. Reporting information: ⒈ enterprise January 1, 2008, the purchase of special equipment for environmental protection. Energy-saving and water-saving equipment. Safe production of special equipment within the scope of enterprise income tax incentives catalog of special equipment invoices; ⒉ enterprises to purchase special equipment of the source of funds; ⑶ relevant departments issued by the actual use of the enterprise's supporting materials; sung investment in special equipment in previous years has been credited to the tax records; be careful with the special equipment of the financial lease contract and transfer of ownership formalities; select select the "Enterprise Income Tax Incentives for the record registration form", 3 (not). Note: The above information should be bound in A4 paper format, except for the "Enterprise Income Tax Preferential Policies Filing Registration Form", the rest in one copy, thank you! Government planning relocation compensation income tax exemption
I. Filing time: the time limit for filing application acceptance, taxpayers should be reported before the annual declaration of tax exemption filing application information.
Two. Documentation: "State Administration of Taxation on the enterprise policy relocation or disposal income related to enterprise income tax processing issues notice" (State Taxation Letter (2009) No. 118)
Three. Reporting information: ⒈ government relocation documents or announcements; ⒉ relocation agreement and relocation plan; ⒈ enterprise technological transformation. Replacement or improvement of fixed assets plan or project; sungung within the specified period of technical transformation. Replacement or improvement of fixed assets and the purchase of other fixed assets and other supporting materials; careful "Enterprise Income Tax Preferential Policies for the Record Registration Form", 3 copies (not duplicated)
Remarks: The above information should be bound in A4 paper specifications for reporting, in addition to the "Enterprise Income Tax Preferential Policies for the Record Registration Form, the rest of the one in a single copy, thank you! Comprehensive utilization of resources enterprises
I. Filing time: the time limit for filing application acceptance, taxpayers should be submitted before the annual declaration of tax exemption filing application information.
Two. Documents based on: Article 32 of the Enterprise Income Tax Law of the People's Republic of China, Article 98 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China; Circular of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Preferential Catalog of Enterprise Income Tax for Comprehensive Utilization of Resources (Cai Shui (2008) No. 47); Circular of the Ministry of Finance and the State Administration of Taxation on the Announcement of the Preferential Catalog of Enterprise Income Tax for Comprehensive Utilization of Resources by the State Development and Reform Commission. Comprehensive Utilization of Enterprise Income Tax Preferential Catalog (2008 Edition) Notice" (Cai Shui (2008) No. 117); "on the issuance of" the State encourages the comprehensive utilization of resources to determine the management approach "Notice" (Development and Reform of Environmental Resources (2006) No. 1864).
Three. Reporting information: ⒈ enterprises engaged in meeting the "Comprehensive Utilization of Resources Enterprise Income Tax Incentive Catalog" (2008 edition) in the relevant provisions of the supporting materials; Pake the right to identify the agency issued the "Comprehensive Utilization of Resources Certificate"; 3 product quality standards and quality inspection reports; sunglasses "preferential policies for enterprise income tax filing registration form", 3 copies (not duplicated)
Remarks: The above information should be bound in accordance with the A4 paper specification binding reported, in addition to the "enterprise income tax incentives for the record registration form", the rest of a copy, thank you! Western Development Approval Tax Exemption
I. Filing information acceptance time: taxpayers applying for tax exemption, should not exceed the national tax policy should be entitled to tax exemption period within the starting year, the tax authorities should be accepted at any time the taxpayer's application for tax exemption, but tax exemption acceptance of the cut-off date for the end of the year after two months, after the deadline for tax exemption applications will not be processed.
II. Declaration of information:
⒈ written application for tax exemption (specify the time of establishment of the enterprise, registered capital, the main business, the provincial Economic and Trade Commission to encourage projects to confirm the time of obtaining documents, encouragement of projects and income, tax exemption based on the scope of tax exemptions, the number and amount of the basic information) (original);
Peak annual financial statements of the enterprise (original);
3 product sales schedule (including the amount and proportion of the encouraged category of income, the amount and proportion of the tax exemptions, the amount of the tax exemption). Encouragement of the amount and proportion of revenue) (original);
Sunglasses of Sichuan Province Economic Commission (Department of Commerce) issued by the confirmation of encouragement of project confirmation;
Careful that the first year has been approved by the Provincial State Taxation Bureau of the enterprise, but also need to provide the previous year's Xikai approval;
Selective of the "two free of charge and three halves" of the transportation, electric power, water conservancy, postal services, broadcasting and television enterprises should also provide the new enterprise Proof of materials (business license, capital verification report), to obtain the first production and business income, belonging to the main body of investment in self-built. Operation of the enterprise's supporting materials;
borrow "enjoy the western development of income tax incentives approval form" (not duplicated, in duplicate).
Remarks: The above information from 1 to 6 items should be reported in duplicate on A4 paper (copies, except for special remarks), thank you! Asset Loss Approval Class
Submission time:The deadline for tax authorities to accept the application for approval of asset loss of an enterprise for the current year is the 45th day after the end of the current year.
Documentation: State Administration of Taxation on the issuance of "pre-tax deduction of enterprise asset losses management approach" notice (State Taxation [2009] No. 88)
Important note: the actual occurrence of enterprise asset losses according to the tax management can be divided into self-calculation of deductible asset losses and subject to the approval of the tax authorities before the deduction of the asset losses. Self-calculated deduction and subject to the approval of the tax authorities of the asset loss should be in accordance with the tax provisions of the actual recognition or the actual occurrence of the year to declare the deduction, shall not be deducted in advance or delayed.