Ji Cai Shui [2009] No.48 Date of Release: [2009-05-29] Source: Office of Provincial Local Taxation Bureau.
Municipal Finance Bureau, State Taxation Bureau and Local Taxation Bureau:
The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax (Caishui [2009] No.69) is hereby forwarded to you, please follow it.
Provincial Department of Finance, Provincial State Taxation Bureau and Provincial Local Taxation Bureau
May 22(nd), 2009
State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on enterprise execution
Notice on Several Issues Concerning Preferential Policies for Income Tax
(Caishui [2009] No.69, April 24, 2009)
All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
According to the relevant provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512, hereinafter referred to as the Implementation Regulations), relevant issues concerning the implementation of preferential policies for enterprise income tax are hereby notified as follows:
1. For enterprises that implement the transitional preferential policies stipulated in the Notice of the State Council on Implementing Transitional Preferential Policies for Enterprise Income Tax (Guo Fa [2007] No.39) and the preferential policies for the development of the western region, the tax payable calculated according to the applicable tax rate of enterprises can be halved during the period of halving the regular tax reduction or exemption. In other cases, the tax payable calculated according to the statutory tax rate of 25% of enterprise income tax shall be taxed by half.
Second, the tax incentives mentioned in Article 3 of the State Council's Notice on Implementing Transitional Preferential Policies for Enterprise Income Tax (Guo Fa [2007] No.39) that cannot be enjoyed in combination and cannot be changed once selected are limited to the transitional preferential policies for enterprise income tax and the tax incentives for regular tax reduction and exemption stipulated in the enterprise income tax law and its implementing regulations.
All enterprises that meet the prescribed conditions can enjoy various tax benefits stipulated in the Enterprise Income Tax Law and its implementing regulations.
Three. The merger, division and reorganization of enterprises in the process of enjoying the transitional tax preference shall be implemented in accordance with the uniform provisions of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Treatment of Enterprise Income Tax in Enterprise Restructuring Business (Cai Shui [2009] No.59).
4. After June 5438+1 October1in 2008, dividends, bonuses and other equity investment income obtained by resident enterprises in 2007 and previous years shall be handled in accordance with the provisions of Article 26 of the Enterprise Income Tax Law and Articles 17 and 83 of the Implementation Regulations.
5. Branches established by enterprises before March 16, 2007 can enjoy the relevant preferential tax policies only on the basis of the preferential provisions of the original income tax law for domestic and foreign-funded enterprises, and meet the policy conditions listed in the Notice of the State Council on Implementing Transitional Preferential Policies for Enterprise Income Tax, and can enjoy the transitional preferential policies for enterprise income tax stipulated by Guo Fa [2007] No.39.
6. The international financial organizations mentioned in Item (2) of Article 91 of the Implementing Regulations include the International Monetary Fund, the World Bank, the Asian Development Bank, the International Development Association, the International Fund for Agricultural Development, the European Investment Bank and other international financial organizations determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China; Preferential loans refer to loans with interest rates lower than those of similar loans of financial enterprises in the same period.
7. The number of employees mentioned in Items (1) and (2) of Article 92 of the Implementation Regulations refers to the sum of the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises; The number of employees and total assets are determined according to the annual monthly average of the enterprise, and the specific calculation formula is as follows:
Monthly average = (beginning of month+end of month) ÷2
Monthly average = sum of monthly average12
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
Eight, the enterprise income tax law stipulated in Article 28 of the treatment of small-scale low-profit enterprises, should be applicable to enterprises with the conditions to establish account books to calculate their taxable income, in accordance with the "Measures for the Collection of Enterprise Income Tax" (Guo Shui Fa [2008] No.30) to pay enterprise income tax, until the conditions for accurate accounting of taxable income are met, the applicable tax rate for small-scale low-profit enterprises is temporarily not applicable.
Nine, software production enterprises and integrated circuit production enterprises established before the end of 2007, after identification, can regularly enjoy the preferential policies of enterprise income tax reduction and exemption according to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Certain Preferential Policies for Enterprise Income Tax (Caishui [2008]1No.). Those who made profits in 2007 and before and began to enjoy regular preferential tax reduction and exemption policies can continue to enjoy them from 2008 until their expiration.
10. The special equipment for environmental protection, energy saving, water saving and safety production purchased and actually used as stipulated in Article 100 of the Implementation Regulations includes the above-mentioned special equipment leased by the lessee's enterprise in the form of financial lease, and it is stipulated in the financial lease contract that the ownership of the leased equipment will be transferred to the lessee's enterprise upon the expiration of the lease term, and it meets the specified conditions. If the ownership of the leased equipment is not transferred to the lessee enterprise after the expiration of the financial lease, the lessee enterprise will stop enjoying the preferential treatment of enterprise income tax credit and pay back the enterprise income tax credit.
XI。 Investing in unlisted small and medium-sized high-tech enterprises for more than two years as mentioned in Article 97 of the Implementation Regulations, including the investment that occurred two years before June 65438+ 10/2008; Small and medium-sized high-tech enterprises refer to enterprises that have obtained the qualification of high-tech enterprises in accordance with the Administrative Measures for the Accreditation of High-tech Enterprises (Guo Kefa [2008] 172) and the Guidelines for the Accreditation of High-tech Enterprises (Guo Kefa [2008]362), with annual sales and total assets not exceeding 200 million yuan and no more than 500 employees.
XII. This Notice shall be implemented as of June 1 2008.