Tax-free income includes:
(1) debt interest income.
Treasury bonds include various treasury bonds, special treasury bonds and value-added treasury bonds issued by the Ministry of Finance. National key construction bonds issued by the former State Planning Commission and financial bonds and various corporate bonds issued with the approval of the People's Bank of China are not included in the scope of national debt. In order to encourage taxpayers to actively purchase treasury bonds, the tax law stipulates that the interest income earned by taxpayers from purchasing treasury bonds is not included in the taxable income and is not subject to enterprise income tax.
(2) Turnover tax that has been reduced or refunded for specified purposes.
According to the tax law, the turnover tax (including tax refund on demand, tax refund before levy, etc.) reduced or returned by enterprises, which is specified by the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China, is not included in the taxable income.
In addition, the turnover tax reduced or refunded shall be included in the taxable income and enterprise income tax shall be levied. For direct relief and immediate refund, income tax shall be levied on the income of the enterprise in the current year; If the tax is refunded first and the tax is refunded first, it shall be incorporated into the income of the year when the enterprise actually receives the tax refund or refund, and income tax shall be levied.
(3) Subsidies not included in profits and losses.
According to the tax law, subsidy income and other subsidy income, countries obtained by enterprises, which are not included in profits and losses as stipulated by the State Council, Ministry of Finance or State Taxation Administration of The People's Republic of China, can be deducted when calculating taxable income. In addition, subsidy income should be incorporated into the enterprise's actual taxable income received in the year of subsidy income, and the enterprise income tax should be levied.
(4) various funds and fees included in the financial budget or financial account management.
All kinds of internal and external funds (funds, surcharges and fees) collected by enterprises are approved by the State Council or the Ministry of Finance, and are included in the financial accounts of budgetary or extra-budgetary funds at the same level according to regulations, and the management of two lines of revenue and expenditure is implemented, which is not included in the taxable income.
The fees charged by enterprises belong to the approval of the State Council or the Ministry of Finance jointly with relevant departments and the provincial people's government, and are included in the financial accounts of the fiscal budget or extra-budgetary funds at the same level in accordance with the regulations, and the enterprise income tax is not levied if two lines of revenue and expenditure are managed.
(5) Income from technology transfer.
The income from technical services obtained by scientific research units and colleges and universities in the transfer of technical achievements, technical training, technical consultation, technical services and technical contracting for various industries shall be temporarily exempted from income tax.
Enterprises and institutions engaged in technology transfer, as well as the income from technical consultation, technical service and technical training related to technology transfer in the process of technology transfer, whose annual net income is less than 300,000 yuan, are temporarily exempted from income tax; For the part of 300,000 yuan, income tax shall be paid according to law.
(6) The benefits of treating "waste residue, waste gas and waste water".
(7) Tax-free items of institutions and social organizations stipulated by the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China.
It mainly includes: extra-budgetary funds that are not turned over to the financial special account management with the approval of the Ministry of Finance; Special subsidy income for career development obtained by institutions from competent departments and superior units; Income obtained by public institutions from the after-tax profits of their independent accounting business units;
Income from after-tax profits of business units at all levels obtained by social organizations; Government funding at all levels obtained by social organizations; Membership fees charged in accordance with the provisions of the civil affairs and financial departments at or above the provincial level; Donation income from all walks of life and other projects explicitly approved by the State Council.
(8) Other tax-free income.
Refers to the tax-free items approved by the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China.
Expand the difference between tax-free income and non-tax income;
1, non-taxable income and tax-exempt income belong to different concepts. Non-taxable income does not belong to tax preference, but tax-exempt income belongs to tax preference.
2. Non-taxable income is due to the fact that it does not belong to the economic benefits brought by profit-making activities from the root and nature, but is the income specialized in specific purposes. From the principle of enterprise income tax, these incomes should be permanently excluded from the scope of taxation. Such as government budget allocation, administrative fees and government funds collected according to law and incorporated into financial management.
Tax-free income is an important part of taxpayers' taxable income. It is only a preferential tax treatment given by the state to achieve certain economic and social goals in a specific period or for the economic benefits obtained by a specific project, and it is possible to restore the scope of taxable income in a certain period.
For example, income from debt interest, dividends and bonus income among qualified resident enterprises, dividends and bonus income obtained by non-resident enterprises with institutions and places in China from resident enterprises that are actually related to the institutions and places, and income from qualified non-profit public welfare organizations.
Baidu encyclopedia-tax-free income