The following is a catalog of preferential policies available to enterprises at different times, which you can compare with your own business situation.
I. Tax Preferences for Enterprises in the Startup Period
In the startup period of an enterprise, in addition to universal tax preferences, small and micro-enterprises in key industries can also enjoy special tax preferences for the purchase of fixed assets, the startup of business by special groups or the employment of special groups (college graduates, unemployed people, retired soldiers, military cadres, military dependents, people with disabilities, students studying abroad who return to their home country for service, and specialists who have come to China for long-term settlement, etc.). enjoy special tax benefits. At the same time, the state also gives tax incentives to innovation and entrepreneurship platforms such as science and technology business incubators, national university science and technology parks and other platforms that support the growth of enterprises, venture capital enterprises, financial institutions, enterprises and individuals, etc., to help enterprises gather capital. Specifically, these include:
(1) tax incentives for small and micro-enterprises
1. individual VAT threshold policy;
2. exemption of VAT for enterprises or non-enterprise units whose sales have not exceeded the limit;
3. exemption of VAT for small-sized VAT taxpayers whose sales have not exceeded the limit;
4. reduction and exemption of corporate income tax for small and micro-enterprises;
5. Accelerated depreciation of fixed assets for small and micro-profit enterprises in key industries;
6. Exemption of enterprises from government funds;
(2) Tax incentives for entrepreneurship and employment of key groups
7. Tax deduction for entrepreneurship of key groups;
8. Tax deduction for absorbing employment of key groups;
9. Tax deduction for entrepreneurship of retired soldiers;
10. Tax deduction for enterprises absorbing the employment of retired soldiers;
11. Exemption of value-added tax for entrepreneurship of military family members;
12. Exemption of individual income tax for entrepreneurship of military family members;
13. Exemption of value-added tax for enterprises placing military family members in employment;
14. Exemption of value-added tax for entrepreneurship of military cadres who have been retired from their military service;
15. Individual income tax exemption for military cadres who choose their own jobs;
16. VAT exemption for enterprises placing military cadres in employment;
17. VAT exemption for business start-ups by people with disabilities;
18. Immediate refund of VAT for units and individual households placing people with disabilities in employment;
19. VAT immediate refund for enterprises placing people with disabilities in special education schools;
20. Immediate refund of VAT;
20. Reduction of individual income tax for employment of persons with disabilities;
21. Extra deduction for wages of persons with disabilities in enterprises that place persons with disabilities in employment;
22. Reduction and exemption of urban land-use tax for units that place persons with disabilities in employment;
23. Exemption of vehicle purchase tax for imported cars for personal use by experts who have come to China for long-term settlement;
24. Exemption of vehicle purchase tax for the purchase of domestic automobiles for self-use by overseas students returning to China for service;
(3) Tax Preferences for Entrepreneurship and Employment Platforms
25. Exemption of value-added tax for science and technology business incubators (including zhongchuangspace);
26. Exemption of enterprise income tax on the revenues of incubators qualified as non-profit organizations;
27. Incubators are exempted from property tax;
28. Science and Technology Enterprise Incubators are exempted from urban land use tax;
29. National University Science and Technology Parks are exempted from value-added tax;
30. Income of University Science and Technology Parks qualified as non-profit organizations are exempted from enterprise income tax;
31. University Science and Technology Parks are exempted from urban land use tax;
(d) Tax incentives for venture capital enterprises and financial institutions that provide funds and non-monetary assets for investment assistance
33. Venture capital enterprises investing in unlisted small and medium-sized hi-tech enterprises are proportionally credited against their taxable income;
34. Legal partners of limited-partnership venture capital enterprises investing in unlisted Small and medium-sized high-tech enterprises to proportionally offset their taxable income;
35. Corporate Venture Capital Enterprises to proportionally offset their taxable income when investing in start-up science and technology enterprises;
36. Corporate partners of limited partnership Venture Capital Enterprises to proportionally offset their taxable income when investing in start-up science and technology enterprises;
37. Individual partners of limited partnership Venture Capital Enterprises to proportionally offset their taxable income when investing in start-up science and technology enterprises;
38. Individual partners of limited partnership Venture Capital Enterprises investing in start-up technology-based enterprises proportionally offset taxable income;
38. Angel investors investing in start-up technology-based enterprises proportionally offset taxable income;
39. Income from transfer of non-monetary assets recognized by outward investment in non-monetary assets is subject to EIT in installments;
40. Income from the transfer of non-monetary assets recognized as foreign investment in non-monetary assets is subject to individual income tax in installments;
41. Loan deduction reserves proportionally provided by financial enterprises for loans related to agriculture and small and medium-sized enterprises are deducted before enterprise income tax;
42. In order to create a favorable tax environment for scientific and technological innovation and to promote the rapid and healthy growth of enterprises, the state has introduced a series of preferential tax policies to help enterprises continuously enhance the momentum of transformation and upgrading. The State has introduced a series of preferential tax policies to help enterprises continuously enhance the momentum of transformation and upgrading. Accelerated depreciation is implemented for fixed assets of enterprises. In particular, enterprises in six industries such as biological drug manufacturing, software and information technology service industry, and four key industries in four fields can make a one-time pre-tax deduction for instruments and equipments used for R&D activities not exceeding 1 million yuan. Enterprises purchasing equipment for scientific research, scientific and technological development and teaching enjoy tax incentives such as import VAT, consumption tax exemption and domestic VAT refund. Help enterprises and scientific research institutions retain innovative talents and encourage innovative talents to provide enterprises with adequate intellectual protection and support. Specifically, it includes:
(I) policy of additional deduction for R&D expenses
43.Additional deduction for R&D expenses;
44.Increasing the proportion of additional deduction for R&D expenses of science and technology-based small and medium-sized enterprises (SMEs)
(II) policy of accelerated depreciation of fixed assets
45.Accelerated depreciation or one-time deduction for fixed assets;
46.Accelerated depreciation of fixed assets in key Industry Accelerated Depreciation of Fixed Assets;
(III) Tax Incentives for Purchasing Eligible Equipment
47. Exemption of VAT on Import of Major Technical Equipment;
48. VAT Refund on Purchase of Domestically Made Equipment by Domestic-Funded R&D Institutions and Foreign-Funded R&D Centers;
49. Importation of Eligible Commodities by Scientific Research Institutions, Technological Development Institutions, Schools and Other Units VAT and consumption tax exemptions on imports;
(iv) tax incentives for the transformation of scientific and technological achievements
50. VAT exemption for technology transfer, technology development, and related technical consulting and technical services;
51. Reduced or exempted enterprise income tax on the proceeds of technology transfer;
(v) tax incentives for scientific research institutes and innovative personnel
52. Deferred payment of individual income tax on equity awards of scientific research institutions and institutions of higher education;
53. Installment payment of individual income tax on equity awards of technicians of hi-tech enterprises;
54. Installment payment of individual income tax on individual shareholders of small and medium-sized hi-tech enterprises;
55. Acquisition of stock options, equity options, restricted shares and equity awards of non-listed companies Deferred payment of individual income tax;
56. Appropriate extension of the tax period for stock options, restricted stock and equity awards of listed companies;
57. Deferred payment of individual income tax for enterprises as well as individuals investing in shares with technological achievements;
58. Exemption of individual income tax for scientific and technological prizes awarded to scientific and technological personnel by national, provincial and ministerial levels as well as by international organizations.
Three, the maturity of the enterprise tax incentives
The development of enterprises with growth, also has the advantage of tax policy, the state fully replenished "nutrition", to help enterprises flourish, a single tree into a forest. At present, the tax incentives cover all aspects of scientific and technological innovation activities, to help seize the scientific and technological high point of innovative enterprises to speed up the pace of catching up. The enterprise income tax rate for high-tech enterprises is reduced by 15%, and the scope of high-tech enterprises is continuously expanded. For technologically advanced service enterprises in the areas of service outsourcing demonstration cities and pilot cities for the innovative development of national trade in services, the enterprise income tax rate is reduced by 15%. For software and integrated circuit enterprises, they can enjoy "two exemptions and three halves" and other enterprise income tax concessions, especially for key enterprises within the national planning layout, the enterprise income tax rate can be reduced by 10%. For self-development and production of computer software products, integrated circuits, major projects, enterprises are also given the value-added tax rebate of the tax credit at the end of the period. Specifically include:
(I) Tax Preferences for High-tech Enterprises
59. High-tech enterprises are subject to a reduced enterprise income tax rate of 15%;
60. Pre-tax deduction of employee education expenses for high-tech enterprises;
61. Technologically-advanced service enterprises are entitled to a low tax rate for enterprise income tax;
62. Technologically-advanced Pre-tax Deduction of Employee Education Expenses for Service Enterprises;
(2) Tax Preferences for Software Enterprises
63. VAT refund for software industry is applicable when it exceeds the tax burden;
64. Regular Reduction and Exemption of Enterprise Income Tax for New Software Enterprises;
65. Reduction of Enterprise Income Tax for Key Software Enterprises within the Layout of the National Planning by a Rate of 10 Percent;
66. Enterprise income tax incentives for software enterprises obtaining instant VAT refund for software product research and development and expanding reproduction;
67. Deduction of taxable income for employee training expenses of software enterprises;
68. Reduction of depreciation or amortization period for software purchased by enterprises;
(3) Tax Incentives for Animation Enterprises
69. Value-added tax exceeding the tax burden is instantly levied and refunded;
(IV) Tax Preferences for Integrated Circuit Enterprises
70. Tax rebates for VAT tax credit for major projects of integrated circuits;
71. Regular reduction or exemption of enterprise income tax for integrated circuit manufacturers with integrated circuits of line widths of less than 0.8 micrometers (inclusive);
72. Enterprises producing integrated circuits with line widths of less than 0.25 microns are subject to a reduced enterprise income tax rate of 15%;
73. Enterprises producing integrated circuits with an investment of more than 8 billion yuan are subject to a reduced enterprise income tax rate of 15%;
74. Enterprises producing integrated circuits with line widths of less than 0.25 microns are subject to regular reductions and exemptions of the enterprise income tax;
75. Enterprises producing integrated circuits with an investment of more than 8 billion yuan are subject to regular reductions and exemptions of the enterprise income tax;
75. Regular reduction or exemption of enterprise income tax;
76. Regular reduction or exemption of enterprise income tax for new integrated circuit design enterprises;
77. Reduction of enterprise income tax at a rate of 10% for integrated circuit design enterprises within the layout of national planning;
78. Deduction of employee training costs when calculating taxable income for integrated circuit design enterprises;
79. IC manufacturing enterprises shorten the depreciation life of production equipment;
80. IC packaging and testing enterprises are regularly exempted from enterprise income tax;
81. IC key special materials production enterprises and IC special equipment production enterprises are regularly exempted from enterprise income tax;
82. IC enterprises refund the VAT end-of-period tax credit in the city maintenance and construction tax, education surcharge, and local tax;
83. IC design enterprises deduct employee training expenses when calculating taxable income;
84. Construction tax, education surcharges and local education surcharges are deducted from the tax basis;
(v) the development of large passenger aircraft, large passenger aircraft engine projects and the production and sale of new regional aircraft enterprises
83. The development of large passenger aircraft, large passenger aircraft engine projects and the production and sale of new regional aircraft value-added tax refund of the end of the period of the tax credit.
After reading these tax incentives, it is hoped that the enterprises can be reasonably utilized, reasonable tax avoidance!
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