Six kinds of benefits enjoyed by taxpayers

1. Preferential tax policies to promote coordinated regional development. Preferential policies for the transitional period of enterprise income tax will be implemented in Shenzhen, Hainan, Zhuhai, Shantou, Xiamen and Pudong New Area of Shanghai. Since June 5438+1 October12008, enterprises that used to enjoy preferential policies of low tax rate have gradually transitioned to the statutory tax rate within five years after the implementation of the new enterprise income tax law. Among them, enterprises enjoying the corporate income tax rate of 15% will implement the tax rate of 18% in 2008, 20% in 2009, 22% in 20 10 and 24% in 20 10. Enterprises that originally implemented the tax rate of 24% will implement the tax rate of 25% from 2008. After the implementation of the new enterprise income tax law, enterprises that used to enjoy regular reduction or exemption of enterprise income tax will continue to enjoy it according to the original preferential measures until the expiration; Special preferential tax policies will be implemented in parts of Xinjiang and Tibet. For example, during the period from 2010 to 2020, newly established enterprises in difficult areas of Xinjiang will be given preferential policies of "two exemptions and three reductions". We will implement the preferential tax policies for the western development strategy, and collect enterprise income tax at a reduced rate of 65,438+05% from 2065,438+0 to the end of 2020. At the same time, the organs of self-government of ethnic autonomous areas may decide to reduce or exempt the part of enterprise income tax payable by enterprises in ethnic autonomous areas that belongs to local sharing.

2. Preferential tax policies to promote the construction of a harmonious socialist society. Preferential tax policies for serving agriculture, countryside and farmers. Agricultural producers are exempt from value-added tax when selling their own agricultural products. Personal income tax is not levied on the income of individuals or self-employed individuals engaged in planting, breeding, breeding and fishing. Some agricultural projects, such as agricultural mechanization, irrigation and drainage, pest control, etc., are exempt from business tax. Grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain storage and storage is exempt from value-added tax, and other grain enterprises are exempt from value-added tax for operating rations, disaster relief food, reservoir resettlement food, and grain subsidies for returning farmland to forests and grasslands. The income of enterprises engaged in crops, Chinese herbal medicines and forest planting, breeding of new crop varieties, livestock and poultry breeding, forest product collection, offshore fishing and agricultural, forestry, animal husbandry and fishery services as stipulated in the tax law shall be exempted from enterprise income tax. Give preferential tax policies to agricultural loans of financial institutions. Preferential tax policies to support the development of education. Income from educational services provided by schools engaged in academic education, work-study programs provided by students, and childcare services provided by nurseries and kindergartens shall be exempted from business tax. The income from advanced courses and training courses organized by the government in high schools, middle schools and primary schools, and the income from vocational schools that meet the prescribed conditions, shall be exempted from business tax. Enterprises run by special education schools enjoy preferential tax policies according to welfare enterprises. Interest earned by individuals on educational savings deposits and educational scholarships shall be exempted from personal income tax. After the reform of the logistics system in colleges and universities, some preferential tax policies such as business tax are given to some project income.

Preferential tax policies to promote the development of culture, health and sports. Preferential policies for value-added tax and business tax are given to publishing houses, performance groups and other propaganda and cultural units. Cultural units and business cultural institutions in the reform pilot areas will be transformed into enterprises, and enterprise income tax will be reduced or exempted within a certain period of time. Support the ideological and moral construction of minors and give the animation industry preferential policies of value-added tax and business tax according to the software integrated circuit industry. Medical services provided by hospitals, clinics and other medical institutions that meet the prescribed conditions shall be exempted from business tax. Preferential tax policies such as value-added tax, business tax, enterprise income tax, import duties are given to organizers and participants of large-scale sports events such as the Olympic Games and Paralympics held in China, and appropriate preferential tax policies are also given to intercontinental events such as the Asian Games and the Asian Winter Games and the National Games.

Preferential tax policies to support the employment and re-employment of vulnerable groups. Preferential policies are given to enterprises that absorb laid-off workers to reduce or exempt business tax, urban maintenance and construction tax, education surcharge and enterprise income tax. Enterprises that recruit demobilized military cadres who choose their own jobs, retired soldiers who seek their own jobs, dependents of their families and "two-labor" reeducation-through-labor personnel are given preferential policies to reduce or exempt business tax, and those who operate independently are exempted from business tax. For all kinds of welfare enterprises that absorb "blind, deaf, dumb, physical and intellectual" disabled people, the value-added tax and business tax will be reduced or exempted in a fixed amount; Enterprises that arrange disabled persons according to the Law of the People's Republic of China on the Protection of Disabled Persons shall be given preferential treatment according to the wages of disabled employees plus deduction when calculating enterprise income tax. Enterprises initiated by fresh college students are exempt from the cost of tax registration certificate. Preferential tax policies to encourage social donations. If the public welfare donation expenses incurred by an enterprise are within 12% of the total annual profit, they are allowed to be deducted when calculating the taxable income. Preferential tax policies to support the development of small and low-profit enterprises. 20 1111October1to 201410/October 3 1. From 20 1 1, 1, 1 to 20 1, 1, 3 1, the annual taxable income is less than 30,000 yuan (including 30,000 yuan) From 201110, the scope of the value-added tax threshold for small-scale taxpayers is adjusted as follows: sales of goods or taxable services, with monthly sales of 5,000 yuan to 20,000 yuan; If the tax is paid by time, the sales amount for each time (day) is from 300 yuan to 500 yuan. The scope of the business tax threshold is adjusted as follows: if the tax is paid on time, the monthly turnover is 5000 ~ 20000 yuan; If the tax is paid by time, the turnover for each time (day) is from 300 yuan to 500 yuan.

3. Preferential tax policies to promote the construction of a resource-saving and environment-friendly society.

For qualified technology research and development and transfer, policies such as exemption from business tax, exemption or reduction of enterprise income tax and pre-tax deduction of enterprise income tax shall be implemented. The policy of "three exemptions and three reductions" shall be implemented for the income of enterprises engaged in qualified environmental protection, energy saving and water saving projects. For qualified products for comprehensive utilization of resources, such as specific building materials products, wind power generation, coalbed methane extraction and utilization, etc. , and the income of enterprises that use the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials, produce products that are not restricted or prohibited by the state, and meet the relevant standards of the state and industry, shall be exempted from value-added tax, refunded first, refunded first, exempted from consumption tax, and levied enterprise income tax by half. If an enterprise purchases and actually uses special equipment such as environmental protection, energy saving and water saving, and safe production that meet the specified conditions, 10% of the investment in special equipment can be deducted from the tax payable in the current year; If the credit is insufficient in the current year, it can be carried forward in the next five tax years. Preferential tax rate is given to the consumption tax of low-emission and environment-friendly cars.

4. Preferential tax policies to promote scientific and technological progress and independent innovation. Preferential tax policies to encourage the development of high-tech industries. The actual tax burden of value-added tax on software products exceeds 3%, and new software and integrated circuit enterprises will implement "two exemptions and three reductions" from the profit-making year. The wages and training fees of software integrated circuit enterprises are fully deducted before tax, and integrated circuit enterprises implement reinvestment tax refund. The enterprise income tax rate of 10% is applicable to key software enterprises in the planning and layout. For high-tech enterprises that need key state support, enterprise income tax will be levied at a reduced rate of 15%.

Tax preferential policies to encourage enterprises to increase R&D investment and improve their independent innovation ability. R&D incurred by enterprises in developing new technologies, new products and new processes is allowed to be deducted before tax according to 150% of the actual amount. Except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. Key equipment, scientific research instruments and teaching supplies imported by enterprises for the production of high-tech products and undertaking major national science and technology projects and key national science and technology plans shall be exempted from import duties and import value-added tax.

Preferential tax policies to encourage the popularization and application of advanced technologies. In a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. The income obtained by units and individuals engaged in technology transfer, technology development and related technical consultation and technical service business shall be exempted from business tax. The transformed scientific research institutions shall be exempted from enterprise income tax, property tax and urban land use tax within a certain period of time. Business tax, property tax and urban land use tax are exempted for science and technology business incubators and national university science parks within a certain period of time. 20 16 China's preferential tax policies for entrepreneurship.

The basic principles of tax preference: promoting scientific and technological progress, encouraging infrastructure construction, encouraging agricultural development, environmental protection and energy conservation, supporting safe production, coordinating regional development, promoting public welfare undertakings and caring for vulnerable groups. Giving full play to the guiding role of preferential tax policies, further promoting the comprehensive, coordinated and sustainable development of the national economy and all-round social progress is conducive to building a harmonious society.

According to the above principles, the current preferential tax policies have changed from the past regional preferential policies to industrial preferential policies supplemented by regional preferential policies. Tax incentives include tax reduction, tax exemption and export tax rebate.

1, tax reduction. That is, according to the provisions of the tax law, a part of the taxpayer's tax payable is deducted. It is a special provision to support or take care of some taxpayers to reduce their tax burden. Generally divided into three ways: statutory tax reduction, specific tax reduction and temporary tax reduction.

2. tax exemption. In other words, some special taxpayers are exempted from all taxes of a certain tax (or certain taxes). Generally, it is divided into three ways: statutory tax exemption, specific tax exemption and temporary tax exemption.

3. Deferred tax payment. It is a special provision to appropriately extend the payment period of part or all of the tax payable by taxpayers.

4. Export tax rebate. In order to expand export trade and enhance the competitiveness of export commodities in the international market, domestic turnover taxes (mainly value-added tax and consumption tax) paid by all parties before export are returned to the products exported by enterprises according to international practice.

5. Reinvestment tax refund. That is, when a specific investor reinvests the profits obtained by this enterprise or a new enterprise, the tax paid will be refunded.

6, that is, retreat. That is, the tax paid in accordance with the provisions of the tax law is partially or completely refunded to taxpayers by the tax authorities at the time of taxation. It belongs to the category of tax refund together with export tax refund and investment tax refund, and its essence is a special way of tax reduction and exemption. At present, China's policy of immediate refund is limited to individual taxpayers who pay VAT.

7. Sign before returning the goods. That is, the tax paid in accordance with the provisions of the tax law will be collected and put into storage by the tax authorities, and then the financial department will give part or all of the tax refund or return the paid tax in accordance with the prescribed procedures. It belongs to the category of financial subsidies, and its essence is also a specific way of tax reduction and exemption. At present, the method of "collecting tax first and then returning" in China is mainly applicable to taxpayers who pay turnover tax and enterprise income tax.

8. Tax credit. That is, when collecting income tax on all the income or property of taxpayers from home and abroad, it is allowed to use the income tax or property tax paid abroad to deduct the taxable amount. This is a measure to solve the double taxation of international income or property. Tax credit is a common practice all over the world.

9. buckle. It is a preferential policy that the research and development expenses incurred by enterprises to develop new technologies, new products and new processes, and the wages paid by enterprises to resettle disabled people and other countries to encourage employment, add a certain proportion to the actual amount as a deduction when calculating taxable income.

10, accelerated depreciation. That is, according to the provisions of the tax law, taxpayers who pay income tax are allowed to shorten the depreciation period of fixed assets and increase the depreciation rate in order to speed up depreciation and reduce the taxable income in the current period.

1, the income decreases. Refers to the income obtained by enterprises from comprehensive utilization of resources, MINUS taxable income according to a certain proportion.

2. Investment credit. Refers to the investment of venture capital enterprises engaged in venture capital and the investment of special equipment purchased by enterprises for environmental protection, energy saving and water saving, and safe production. And deduct the taxable income according to a certain proportion.

3. Starting point. That is, set a certain amount as the starting point of taxation. If the taxable object reaches the threshold, it will be taxed in full; if it does not, it will not be taxed. The tax law sets a threshold for certain taxes. For example, according to the Decision of the Ministry of Finance on Amending the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax (Order No.65 of the Ministry of Finance), it has been revised from 20 1 1. If the tax is paid by time, the VAT threshold is 300 yuan -500 yuan for each (daily) sales. Determining the threshold is mainly to take care of taxpayers with small business scale and low income.

4. Tax-free amount. That is, a certain amount is deducted from the total amount of taxable objects according to certain standards, and the deducted part is not taxed, only the excess part is taxed.

Legal basis:

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the deduction of wages, salaries and employee welfare expenses of enterprises

Provisions on the welfare expenses of enterprise employees include the following contents:

(1) Equipment, facilities and personnel expenses incurred by welfare departments of enterprises that fail to perform social functions alone, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, and wages, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.

(2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees.