What tax benefits are available in 2016?

1. Preferential tax policies to promote coordinated regional development.

Shenzhen, Hainan, Zhuhai, Shantou, Xiamen and Shanghai Pudong New Area have implemented corporate income tax transition period preferential policies. Starting from January 1, 2008, enterprises that originally enjoyed low tax preferential policies will be exempted from the new " The Enterprise Income Tax Law will gradually transition to the statutory tax rate within 5 years after the implementation of the Enterprise Income Tax Law. Among them, enterprises that enjoy a corporate income tax rate of 15% will be subject to a tax rate of 18% in 2008, a tax rate of 20% in 2009, a tax rate of 22% in 2010, a tax rate of 24% in 2011, and a tax rate of 25% in 2012. ; Enterprises that were originally subject to a tax rate of 24% will be subject to a tax rate of 25% from 2008. Enterprises that previously enjoyed regular corporate income tax reductions and exemptions will continue to enjoy the original preferential measures until the expiration of the new Corporate Income Tax Law; special tax preferential policies will be implemented for some areas in Xinjiang and Tibet. For example, in 2010 From 2020 to 2020, new enterprises in difficult areas in Xinjiang that fall within the catalog of key encouraged development industries will be given preferential policies such as "two exemptions and three halvings" of corporate income tax; the preferential tax policy of the Western Development Strategy will be implemented for enterprises Enterprises in encouraged industries in the western region will be levied a reduced corporate income tax at a rate of 15% from 2011 to the end of 2020. At the same time, the self-government organs of ethnic autonomous areas may decide to reduce or exempt the local share of the corporate income tax payable by enterprises in their own ethnic autonomous areas.

2. Promote preferential tax policies to build a harmonious socialist society.

Tax preferential policies to serve “agriculture, rural areas and farmers”. Agricultural producers are exempt from value-added tax when selling self-produced agricultural products. Personal income tax is temporarily not levied on the income earned by individuals or self-employed individuals engaged in planting, breeding, breeding, and fishing. Some agriculture-related projects, such as agricultural mechanized farming, drainage and irrigation, pest control, etc., are exempt from business tax. Grain sold by state-owned grain purchase and sales enterprises that are responsible for grain collection and storage is exempt from value-added tax. Other grain enterprises that operate military grain, disaster relief grain, reservoir immigration rations, and subsidized grain for returning farmland to forest and grassland are exempt from value-added tax. Enterprises engaged in the cultivation of crops, Chinese medicinal materials and forest trees, the breeding of new crop varieties, the raising of livestock and poultry, the collection of forest products, offshore fishing, and agricultural, forestry, animal husbandry, and fishery service projects as stipulated in the tax law are exempt from corporate income tax. Provide preferential tax policies for agricultural-related loans from financial institutions.

Tax preferential policies to support the development of education. Business tax is exempted on income derived from providing educational services to schools engaged in academic education, providing services to students during work-study programs, and providing parenting services to nurseries and kindergartens. Business tax is exempted from business tax on income derived from advanced courses and training courses held by government-run higher, secondary and elementary schools and income derived from vocational schools that meet specified conditions. Enterprises running special education schools enjoy preferential tax policies compared to welfare enterprises. Interest on education savings deposits and educational scholarships obtained by individuals are exempt from personal income tax. Preferential tax policies in terms of business tax and other aspects will be given to part of the project income after the reform of the logistics system of colleges and universities.

Tax preferential policies to promote the development of culture, health and sports. Promotional and cultural units, such as publishing houses, performance groups, etc., will be given preferential policies on value-added tax and business tax. For cultural units and for-profit cultural institutions in reform pilot areas that are converted into enterprises, the corporate income tax will be reduced or reduced within a certain period. Support the ideological and moral construction of minors, and provide value-added tax and business tax preferential policies to the animation industry compared with the software integrated circuit industry. Medical services provided by hospitals, clinics and other medical institutions that meet specified conditions are exempt from business tax. For the organizers and participants of large-scale sports events such as the Olympic Games and Paralympic Games held in our country, tax preferential policies will be provided in terms of value-added tax, business tax, corporate income tax, import tariffs, etc., and for the Asian Games, Asian Winter Games and other continental sports events Appropriate tax preferential policies are also given to competitions and national sports games.

Tax preferential policies to support the employment and re-employment of disadvantaged groups. Enterprises that absorb laid-off workers will be given preferential policies to reduce or reduce business tax, urban maintenance and construction tax, education surcharge and corporate income tax. Preferential business tax reduction and exemption policies will be given to enterprises that recruit retired military cadres who choose their own careers, self-employed retired soldiers, family members of the military, and people who have been released from the "two labors". If the above-mentioned personnel conduct independent operations, they will be exempted from business tax. For various welfare enterprises that absorb "blind, deaf, mute, physical, and intellectual" disabled people, fixed quotas of value-added tax and business tax are exempted; for enterprises that place disabled persons as stipulated in the "Law of the People's Republic of China and the People's Republic of China on the Protection of Disabled Persons", When calculating corporate income tax, a preferential deduction based on the wages of disabled employees will be given. Enterprises founded by fresh graduates who start their own businesses are exempt from the tax registration certificate fee.

Tax preferential policies to encourage social donations. The amount of public welfare donation expenses incurred by an enterprise within 12% of the total annual profit is allowed to be deducted when calculating taxable income.

Tax preferential policies to support the development of small and low-profit enterprises. During the period from November 1, 2011 to October 31, 2014, stamp duty is exempted from loan contracts signed by financial institutions and small and micro enterprises.

From January 1, 2011 to December 31, 2011, for small and low-profit enterprises whose annual taxable income is less than 30,000 yuan (including 30,000 yuan), the income will be included in the taxable income at a reduced rate of 50%. Corporate income tax is paid at a rate of 20%. Since November 1, 2011, the VAT threshold for small-scale taxpayers has been adjusted to: monthly sales of 5,000 yuan to 20,000 yuan for sales of goods or taxable services; and monthly sales of ( Day) sales range from 300 yuan to 500 yuan. The range of the business tax threshold is adjusted as follows: if tax is paid on a regular basis, the monthly turnover is 5,000 yuan to 20,000 yuan; if tax is paid on a one-time basis, the monthly (daily) turnover is 300 yuan - 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, the policy of exemption from business tax, exemption or reduction of corporate income tax, and pre-tax super deduction of corporate income tax has been implemented.

The corporate income tax policy of "three exemptions and three halvings" will be implemented for the income earned by enterprises engaged in qualified environmental protection, energy and water conservation projects.

For qualified comprehensive utilization products of resources, such as specific building materials products, wind power generation, extraction and utilization of coal bed methane, etc., and their enterprises using resources specified in the "Comprehensive Resource Utilization Enterprise Income Tax Preferential Catalog" as the main raw materials , the income derived from the production of products that are not restricted or prohibited by the state and comply with relevant national and industry standards has implemented policies of exempting value-added tax, refunding immediately upon collection, refunding after collecting, and exempting consumption tax and corporate income tax from deducting income.

For enterprises that purchase and actually use special equipment for environmental protection, energy and water conservation, and production safety that meet the prescribed conditions, 10% of the investment in the special equipment can be deducted from the tax payable for the year. ;If the credit is insufficient in the current year, it can be carried forward for the next five tax years.

Give preferential consumption tax rates to low-emission, environmentally friendly vehicles.

4. Preferential tax policies to promote scientific and technological progress and independent innovation.

Tax preferential policies to encourage the development of high-tech industries. The actual VAT burden of software products exceeding 3% will be subject to an immediate refund policy. New software and integrated circuit companies will implement "two exemptions and three halvings" starting from the profit-making year. The salary and training fees of software integrated circuit companies will be pre-tax. The full amount is deducted, integrated circuit companies are subject to reinvestment tax rebates, and key software companies in planning and layout are subject to a 10% corporate income tax rate. For high-tech enterprises that need key support from the state, the corporate income tax is levied at a reduced rate of 15%.

Tax preferential policies that encourage enterprises to increase investment in research and development and improve independent innovation capabilities. Research and development expenses incurred by enterprises in developing new technologies, new products, and new processes are allowed to be deducted before tax at 150% of the actual amount incurred. Unless otherwise stipulated by the finance and tax authorities of the State Council, the employee education expenditure incurred by an enterprise shall be allowed to be deducted if it does not exceed 2.5% of the total wages and salaries; the excess shall be allowed to be carried forward for deduction in subsequent tax years. Key equipment imported by enterprises for the production of high-tech products and undertaking major national science and technology projects, key projects of national science and technology plans, as well as imported scientific research instruments and teaching supplies are exempt from import tariffs and import value-added tax.

Tax preferential policies to encourage the promotion and application of advanced technologies. In a tax year, the part of the technology transfer income of a resident enterprise that does not exceed 5 million yuan is exempt from corporate income tax; the part that exceeds 5 million yuan is levied with corporate income tax at a half rate. Business tax is exempted from income earned by entities and individuals engaged in technology transfer, technology development and related technical consulting and technical services. Transformed scientific research institutions will be exempted from corporate income tax, real estate tax, and urban land use tax within a certain period of time. Technology business incubators and national university science and technology parks will be exempted from business tax, real estate tax and urban land use tax within a certain period of time.

my country’s 2016 Entrepreneurship Tax Preferential Policies

Basic principles of tax incentives: promote scientific and technological progress, encourage infrastructure construction, encourage agricultural development, environmental protection and energy conservation, support safe production, and coordinate Regional development, promoting public welfare and taking care of disadvantaged groups, etc., effectively exerting the guiding role of preferential tax policies, further promoting the comprehensive, coordinated, sustainable development of the national economy and overall social progress, and is conducive to building a harmonious society.

In accordance with the above principles, the current tax preferential policies have been adjusted from focusing on regional preferences in the past to a preferential tax pattern that focuses on industrial preferential treatment and is supplemented by regional preferential treatment.

Tax preferential methods

Tax preferential treatment includes tax reduction, tax exemption, export tax rebate and other contents.

1. Tax reduction. That is, a portion of the tax payable by the taxpayer is deducted in accordance with the provisions of the tax law. It is a special provision that provides support or care to certain taxpayers to reduce their tax burden. Generally, there are three types of tax reduction: statutory tax reduction, specific tax reduction and temporary tax reduction.

2. Tax-free. That is, certain special taxpayers are exempted from all taxes of a certain (or certain types of) taxes. Generally, there are three types of tax exemption: statutory tax exemption, specific tax exemption and temporary tax exemption.

3. Deferred tax payment. It is a special provision that appropriately extends the payment deadline for part or all of the tax payable by the taxpayer.

4. Export tax rebate.

In order to expand export trade and enhance the competitiveness of exported goods in the international market, in accordance with international practice, domestic turnover taxes (mainly value-added tax and consumption tax) paid in each link before export are refunded to products that have been exported by enterprises.

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

6. Retreat as soon as possible. That is, the tax authorities shall refund part or all of the taxes paid in accordance with the tax laws to the taxpayers when collecting taxes. It belongs to the category of tax refund together with export tax rebate and investment tax rebate. Its essence is a special form of tax exemption and tax reduction regulations. Currently, China's policy of immediate refund upon payment is limited to individual taxpayers who pay VAT.

7. Attack first and then return. That is, after the taxes paid in accordance with the tax law are collected by the tax authorities and collected into the treasury, the financial department will grant a partial or full tax refund or return the paid taxes in accordance with the prescribed procedures. It belongs to the category of financial subsidies, and its essence is also a specific form of tax exemption or reduction regulations. At present, China's method of collecting first and then refunding is mainly applicable to taxpayers who pay turnover tax and corporate income tax.

8. Tax credits. That is, when a taxpayer is levied income tax on all income or property from domestic and foreign sources, the income tax or property tax paid abroad is allowed to be deducted from the tax payable. It is a measure to solve the double taxation of international income or property. Tax credits are a common practice in countries around the world.

9. Super deduction. It is to add a certain proportion to the research and development expenses incurred by the enterprise to develop new technologies, new products, and new processes and the wages paid by the enterprise to place disabled personnel and other people encouraged by the country to place employment, based on the actual amount incurred, as A preferential policy for deductions when calculating taxable income.

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

11. Subtract income. It refers to the calculation and deduction of taxable income according to a certain proportion of the income obtained by the enterprise's comprehensive utilization of resources.

12. Investment credits. It refers to the amount of investment in venture capital enterprises engaged in venture capital investment and the amount of investment in enterprises purchasing special equipment for environmental protection, energy and water conservation, safety production, etc., which can be deducted from the taxable income at a certain proportion.

13. Starting point. That is, a certain amount is specified as the starting point for taxable objects to be taxed. Tax objects that reach the threshold will be taxed in full, and those that do not reach the threshold will not be taxed. The tax law stipulates thresholds for certain taxes. For example, according to the Ministry of Finance’s “Decision on Amending the Implementation Rules of the Interim Regulations of the People’s Republic of China on Value-Added Tax” and the “Implementation Rules of the Interim Regulations of the People’s Republic of China on Business Tax” (Ministry of Finance Order No. 65) , starting from November 1, 2011, for individuals selling goods or taxable services, the VAT threshold range is from monthly sales of 5,000 yuan to 20,000 yuan; for pay-per-time tax, the VAT threshold range is each time (day ) Sales volume is 300 yuan to 500 yuan. The determination of the threshold is mainly a tax benefit to take care of taxpayers with small business scale and low income.

14. Exemption amount. That is, a certain amount is deducted from the total amount of the taxable object according to a certain standard. The deducted part is not taxed, and only the excess part is taxed.