Qujing Qualification Agency: How to enjoy tax preferential policies

It is reported that in order to promote mass entrepreneurship and innovation, the State Administration of Taxation has issued the "Guidelines on Preferential Tax Policies for "Mass Entrepreneurship and Mass Innovation". As of May 10, 2017, my country has successively introduced 83 tax preferential measures for the main links and key areas of entrepreneurship and employment. Especially since 2013, 73 new tax incentives have been introduced, covering the entire life cycle of enterprises.

The following is a catalog of preferential policies that companies can enjoy in different periods. You can compare them according to your own company's situation.

1. Tax incentives in the start-up period of enterprises

In the start-up period of enterprises, in addition to inclusive tax incentives, small and micro enterprises in key industries purchase fixed assets, special groups start businesses or absorb special groups Employment (college graduates, unemployed people, retired soldiers, transferred military cadres, family members accompanying the military, disabled people, overseas students who have returned to serve in China, experts who have settled in China for a long time, etc.) can also enjoy special tax benefits. At the same time, the state also provides tax incentives to technology business incubators, national university science and technology parks and other innovation and entrepreneurship platforms, venture capital companies, financial institutions, enterprises and individuals that support corporate growth to help companies gather funds.

Specifically include:

(1) Tax incentives for small and micro enterprises

1. Personal value-added tax threshold policy;

2. Enterprises or non-enterprise units VAT is exempted if the sales does not exceed the limit;

3. VAT is exempted for small-scale taxpayers whose sales do not exceed the limit;

4. Corporate income tax is reduced or reduced for small low-profit enterprises ;

5. Accelerated depreciation of fixed assets of small and low-profit enterprises in key industries;

6. Enterprises are exempt from government funds;

(2) Entrepreneurship and employment of key groups Tax incentives

7. Tax deductions for entrepreneurship for key groups;

8. Tax deductions for employment of key groups; 9. Tax deductions for retired soldiers' entrepreneurship ;

10. Tax deductions for enterprises that employ retired soldiers;

11. Family members of military personnel who start businesses are exempt from value-added tax;

12. Family members of military personnel who start businesses are exempt from tax Personal income tax;

13. Enterprises that place military family members employed are exempt from value-added tax;

14. Military demobilized cadres who start businesses are exempt from value-added tax;

15. Demobilized military cadres who choose their own careers are exempt from personal income tax;

16. Enterprises that place demobilized military cadres in employment are exempt from value-added tax;

17. Disabled people are exempt from value-added tax when starting their own businesses;

18. The value-added tax of units and self-employed individuals who place disabled persons in employment is immediately collected and refunded;

19. The value-added tax of enterprises run by special education schools that place disabled persons in employment is immediately collected and refunded;

20. Reduced personal income tax for the employment of disabled people;

21. Additional deductions from the wages of disabled people in enterprises that place disabled people in employment;

22. Placement of disabled people Employment units are exempted from urban land use tax;

23. Cars imported for personal use by experts who have settled in China for a long time are exempt from vehicle purchase tax;

24. Overseas students who return to serve in China purchase for personal use Domestic cars are exempt from vehicle purchase tax;

(3) Tax incentives for entrepreneurship and employment platforms

25. Technology business incubators (including maker spaces) are exempt from value-added tax;

26. The income of incubators that qualify as non-profit organizations is exempt from corporate income tax;

27. Technology business incubators are exempt from property tax;

28. Technology business incubators are exempt from corporate income tax;

Urban land use tax is levied;

29. National university science and technology parks are exempt from value-added tax;

30. The income of university science and technology parks that meet the conditions of non-profit organizations is exempt from corporate income tax;

31. National University Science and Technology Park is exempt from property tax;

32. National University Science and Technology Park is exempt from urban land use tax;

(4) Providing funds for , venture capital companies, financial institutions, etc. that support investment in non-monetary assets will be given tax incentives

33. Venture capital companies investing in unlisted small and medium-sized high-tech enterprises will be deducted from their taxable income in proportion;

34. Legal partners of limited partnership venture capital companies who invest in unlisted small and medium-sized high-tech enterprises can deduct their taxable income in proportion;

35. Corporate venture capital companies invest in start-up technology companies Enterprises can deduct their taxable income in proportion;

36. Legal partners of limited partnership venture capital companies that invest in start-up technology enterprises can deduct their taxable income in proportion;

37 .Individual partners of limited partnership venture capital companies who invest in start-up technology companies can deduct their taxable income in proportion;

38. Angel investors who invest in start-up technology companies can deduct their taxable income in proportion;

39. Income from the transfer of non-monetary assets recognized as non-monetary assets in external investments shall be subject to corporate income tax in installments;

40. Non-monetary assets recognized as non-monetary assets in external investments Personal income tax is payable in installments on income from asset transfers;

41. Loan loss reserves accrued on a proportional basis for loans issued by financial enterprises to agriculture-related and small and medium-sized enterprises are deducted before corporate income tax;

42 .Financial institutions are exempt from stamp duty when signing loan contracts with small and micro enterprises;

p>2. Tax incentives during the growth period of enterprises

In order to create a good tax environment for technological innovation and promote the rapid and healthy growth of enterprises, the state has introduced a series of tax preferential policies to help enterprises continuously enhance their motivation for transformation and upgrading. Implement an income tax super deduction policy for R&D expenses. Implement accelerated depreciation of enterprise fixed assets, especially if the instruments and equipment used by enterprises in 6 industries and 4 key industries including biopharmaceutical manufacturing, software and information technology service industries, and 4 fields for R&D activities do not exceed 1 million yuan, a one-time depreciation can be implemented Pre-tax deduction. Enterprises purchasing equipment used for scientific research, technological development and teaching enjoy tax benefits such as import value-added tax, consumption tax exemption and domestic value-added tax refund. Help enterprises and scientific research institutions retain innovative talents and encourage innovative talents to provide enterprises with sufficient intellectual guarantee and support. Specifically include:

(1) Policy for super deduction of R&D expenses

43. Super deduction of R&D expenses;

44. Increase R&D expenses of small and medium-sized technological enterprises Super deduction ratio

(2) Accelerated depreciation policy of fixed assets

45. Accelerated depreciation or one-time deduction of fixed assets;

46. Fixed assets of key industries Accelerated depreciation;

(3) Tax incentives for purchasing qualifying equipment

47. Imports of major technical equipment are exempt from value-added tax;

48. Domestic R&D institutions and Foreign-funded R&D centers are entitled to a VAT refund on the purchase of domestic equipment;

49. Scientific research institutions, technology development institutions, schools and other units that import qualified goods are exempt from import VAT and consumption tax;

(4) Tax incentives for the transformation of scientific and technological achievements

50. Technology transfer, technology development and related technical consulting and technical services are exempt from value-added tax;

51. Income from technology transfer is exempted from corporate income tax;

(5) Innovative talents in scientific research institutions Tax incentives

52. Deferred payment of personal income tax for equity awards in scientific research institutions and colleges and universities;

53. Individual income tax paid in installments for equity awards for technical personnel in high-tech enterprises;

54. Individual shareholders of small and medium-sized high-tech enterprises pay personal income tax in installments;

55. Obtain stock options, equity options, restricted stocks and equity awards from unlisted companies to defer personal income tax;

56. Obtain stock options, restricted stocks and equity awards from listed companies to appropriately extend the tax period;

57. Enterprises and individuals defer personal income tax by investing in technological achievements;

58. Science and technology bonuses awarded to scientific and technological personnel by national, provincial, ministerial and international organizations are exempt from personal income tax.

3. Preferential tax policies during the mature period of enterprises

Developing and expanding enterprises with growth potential also have the advantages of tax policies. The state fully supplies "nutrition" to help enterprises flourish and flourish. A single tree forms a forest. At present, preferential tax policies cover all aspects of scientific and technological innovation activities, helping innovative enterprises that seize the commanding heights of science and technology to accelerate their pace of catching up. High-tech enterprises are levied a reduced corporate income tax rate of 15%, and the scope of identification of high-tech enterprises is continuously expanded. For technologically advanced service enterprises located in service outsourcing demonstration cities and national pilot cities for the innovative development of service trade, corporate income tax is levied at a reduced rate of 15%. For software and integrated circuit companies, they can enjoy corporate income tax benefits such as "two exemptions and three half reductions". Especially key companies within the national planning layout can be levied a corporate income tax at a reduced rate of 10%. Enterprises that develop and produce self-developed computer software products and major integrated circuit projects will also be given preferential tax refunds for the end-of-period residual VAT credits.

Specifically include:

(1) Tax incentives for high-tech enterprises

59. High-tech enterprises are levied corporate income tax at a reduced rate of 15%;

60. High-tech enterprises Enterprise employee education funds are deducted before tax;

61. Technologically advanced service enterprises enjoy low corporate income tax rates;

62. Technologically advanced service enterprises have pre-tax deduction for employee education funds;

(2) Tax incentives for software companies

63. The value-added tax in the software industry will be refunded if it exceeds the tax burden;

64. New software companies will be exempted and exempted on a regular basis Income tax;

65. Key software companies within the national planning layout are levied a corporate income tax at a reduced rate of 10%;

66. Software companies receive an immediate refund of value-added tax for use in software products Corporate income tax preferential treatment for R&D and expanded reproduction;

67. Deduction of employee training expenses for software companies from taxable income;

68. Shortened depreciation or amortization period for software purchased by an enterprise;

(3) Tax incentives for animation companies

69. If the value-added tax for animation companies exceeds the tax burden, it will be refunded immediately;

(4) Tax incentives for integrated circuit companies

70. Refund of value-added tax credits for major integrated circuit projects;

71. Integrated circuit manufacturing enterprises with integrated circuit line width less than 0.8 microns (inclusive) are regularly exempted from corporate income tax;

72. Integrated circuit manufacturing enterprises with a line width less than 0.25 microns are levied a reduced corporate income tax rate of 15%;

73. Integrated circuit manufacturing enterprises with an investment of more than 8 billion yuan are subject to a reduced corporate income tax rate of 15% Corporate income tax is levied;

74. Integrated circuit manufacturing companies with line widths less than 0.25 microns are regularly exempted from corporate income tax;

75. Integrated circuit manufacturing companies with an investment of more than 8 billion yuan are regularly exempted from corporate income tax Corporate income tax;

76. New integrated circuit design companies are regularly exempted from corporate income tax;

77. Integrated circuit design companies within the national planning layout are levied a corporate income tax at a reduced rate of 10%;

78. Integrated circuit design enterprises deduct employee training expenses when calculating taxable income;

79. Integrated circuit manufacturing enterprises shorten the depreciation life of production equipment;

80. Integrated circuit packaging and testing companies are regularly exempted from corporate income tax;

81. Companies that produce key special materials for integrated circuits and special equipment for integrated circuits are exempted from corporate income tax on a regular basis;

82. The value-added tax refunded by integrated circuit enterprises at the end of the period shall be deducted from the tax calculation basis of urban maintenance and construction tax, education surcharge and local education surcharge;

(5) Development of large passenger aircraft, large passenger aircraft engine projects and Enterprises that produce and sell new regional aircraft

83. Development of large passenger aircraft and large passenger aircraft engine projects and production and sales of new regional aircraft VAT refunds for period-end retained credits.

After reading these preferential tax policies, I hope that all companies can make reasonable use of them and avoid taxes reasonably!

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