1, high-tech enterprise. After obtaining the high-tech enterprise qualification certificate, the enterprise can enjoy the low tax rate of 15% after being filed by the competent tax authorities, and can enjoy it when paying in advance. According to Article 4 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of Income Tax Preferences for High-tech Enterprises (Guo [2009] No.203), "After going through the formalities, high-tech enterprises can declare their income tax in advance at the rate of 15% or enjoy transitional tax preferences." When the enterprise pays in advance, the product of the total actual profit in line 9 and the monthly (quarterly) prepayment tax return of enterprise income tax in People's Republic of China (PRC) (Class A) 10%(25%- 15%) shall be filled in the "income tax reduction and exemption" in line 12, whichever is the difference.
2. Small and low-profit enterprises. Eligible small and low-profit enterprises can enjoy a preferential tax rate of 20%. According to Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-Profit Enterprises (Caishui [201]17): "From 20 12 1 to 2065433. For small and low-profit enterprises with an annual taxable income of less than 60,000 yuan (including 60,000 yuan), their income is included in the taxable income at a reduced rate of 50%, and corporate income tax is paid at a reduced rate of 20%. " That is to say, the income of small-scale low-profit enterprises with an annual taxable income of less than 60,000 yuan (including 60,000 yuan) is included in the taxable income by half, which is equivalent to enjoying the preferential tax rate of 10%. This discount can also be enjoyed in advance. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Prepayment of Enterprise Income Tax for Small and Low-Profit Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo.14,2012), the ninth act of the monthly (quarterly) prepayment tax return of enterprise income tax in People's Republic of China (PRC) (Class A) is "actual total profit" and 15% (25.
It should be noted that 14 of 20 12 also stipulates: "When paying enterprise income tax in advance, qualified small and low-profit enterprises must provide the competent tax authorities with relevant certification materials that meet the requirements of small and low-profit enterprises in the previous tax year. After verifying the relevant certification materials provided by the enterprise, the competent tax authorities determine that the enterprise did not meet the prescribed conditions in the last tax year, and shall not fill in the tax return in accordance with the provisions of Article 1 of this announcement. " Therefore, small and low-profit enterprises should provide relevant certification materials to the competent tax authorities before they can enjoy 50% pre-taxation.
Second, regular tax cuts.
Public infrastructure projects and environmental protection, energy-saving and water-saving projects stipulated in Articles 87 and 88 of the Regulations for the Implementation of the Enterprise Income Tax Law shall be exempted from enterprise income tax from the first year to the third year, and enterprise income tax shall be halved from the fourth year to the sixth year.
Enterprises engaged in qualified projects can enjoy three exemptions and three reductions from the tax year of the first production and operation income of the project after being filed by the competent tax authorities. In advance, during the tax-free period, the enterprise will fill in the product of "total actual profit" and 25% in line 9 of the "People's Republic of China (PRC) enterprise income tax monthly (quarterly) prepayment tax return (Class A)" 12; The enterprise in the halving period multiplies the actual total profit in line 9 of People's Republic of China (PRC) Monthly (Quarterly) Prepaid Tax Declaration Form (Class A) by 12.5%(25% * 50%), and fills in "income tax exemption" in line 12, and the difference is the enterprise income tax payable in this period.
The tax-free income of non-profit organizations as stipulated in the fourth paragraph of Article 26 of the Enterprise Income Tax Law, and the income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects as stipulated in Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law may be exempted, reduced or enjoyed in advance.