Gui Guo Shui Fa [2009] No.68
Author: Browse 647 release date 09/06/05
City, county (District) State Taxation Bureau:
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Administration of Enterprise Income Tax Reduction and Exemption (Guo Shui Fa [2008] No.65438 +0 1 1) is hereby forwarded to you, and the following requirements are put forward in combination with the actual situation in our region. Please follow them.
I. Approval and filing categories of enterprise income tax relief
(1) Apply for the following preferential policies for enterprise income tax:
1. Preferential income tax policies for western development enterprises formulated by the state.
2. The people's government of the autonomous region shall formulate enterprise income tax reduction and exemption policies according to law.
(2) Apply for the following preferential policies for enterprise income tax:
1. Income from agriculture, forestry, animal husbandry and fishery projects shall be exempted or reduced. The investment and operating income of public infrastructure projects supported by the state shall be exempted or reduced. Income from qualified environmental protection, energy saving and water saving projects shall be exempted or reduced from enterprise income tax. Eligible technology transfer income shall be exempted or reduced from enterprise income tax.
2. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
3 enterprises for environmental protection, energy saving and water saving, safety in production and other special equipment investment. Enterprise income tax credit can be made according to a certain proportion.
4. Newly established software production enterprises and integrated circuit design and production enterprises shall be exempted from enterprise income tax.
5. The enterprise income tax shall be levied at the reduced rate of 10% for the key software production enterprises within the national planning and layout.
6. Rural credit cooperatives are exempt from enterprise income tax.
Two, the examination and approval management of enterprise income tax relief
(1) Conditions for examination and approval of tax reduction or exemption. A newly established enterprise applying for enterprise income tax reduction and exemption must meet the standards of the Ministry of Finance, State Taxation Administration of The People's Republic of China Caishui [2006] 1No. and Guoshuifa [2006] 103 on the recognition of preferential treatment for newly established enterprise income tax.
(two) the examination and approval authority of tax reduction and exemption. The preferential income tax policies formulated by the state for the development of the western region (including the reduction or exemption of the tax rate of 15% for newly-established enterprises) shall be examined and approved by the State Taxation Bureau of the autonomous region; The provisions of the people's government of the autonomous region on the reduction or exemption of enterprise income tax for local enterprises, and the examination and approval authority shall be determined by the State Taxation Bureau of each prefecture-level city.
(3) The starting time, examination and approval procedures and examination and approval period for applying for tax reduction or exemption.
1. Start time of applying for tax reduction or exemption. Newly-established enterprises applying for preferential tax policies for the large-scale development of the western region will start from the year after the project obtains the first production and operation income; Enterprises applying for preferential tax rate of 15% for the development of the western region, starting from the year when the first main business income is obtained from production and operation; Enterprises applying for tax reduction or exemption stipulated by the people's government of the autonomous region shall start counting from the year in which the first production and operation income belongs.
2. Examination and approval procedures for tax reduction and exemption. Enterprises apply to the competent tax authorities, and after examination, they shall be submitted to State Taxation Administration of The People's Republic of China for examination and approval.
3. Review or approval period. From the date of accepting the taxpayer's application materials, the matters that belong to the examination and approval authority of the county (district) State Taxation Bureau are within 10 working days. The project that belongs to the examination and approval authority of the State Taxation Bureau of prefecture-level cities is within 30 working days. The project that belongs to the examination and approval authority of the State Taxation Bureau of the autonomous region is within 60 working days, of which the examination and approval period of the county (district) State Taxation Bureau is within 20 working days, and the examination and approval period of the prefecture-level city State Taxation Bureau is within 10 working days.
(4) Application materials for tax reduction or exemption.
1. application report for tax reduction or exemption.
2. Financial accounting statements and tax returns.
3. Qualification certification materials issued by relevant competent certification bodies.
4. Copy of the first production and operation income certificate obtained by the project; A newly established enterprise shall be accompanied by articles of association and a capital verification report of registered capital.
Three, enterprise income tax relief filing management
(1) Registration and authority of tax reduction or exemption. Taxpayers who enjoy the filing of tax reduction or exemption shall file for the record, report to the competent county (district) State Taxation Bureau for registration and filing, and issue the Notice of Filing of Enterprise Income Tax Reduction or Exemption (see Annex 1) or the Registration Form of Enterprise Income Tax Credit for Special Equipment Investment (see Annex 2), which shall be implemented as of the date of registration and filing.
Taxpayers who fail to file records according to regulations and are registered by the competent county (district) State Taxation Bureau shall not be exempted from enterprise income tax.
(two) the starting time for applying for tax reduction and exemption and the time limit for registration.
1. Start time of applying for tax reduction or exemption. From the date when the taxpayer obtains the qualification certification materials issued by the relevant competent certification bodies; From the date when the newly established enterprise or other enterprise obtains the first production and operation income of the project; Enterprise technology transfer is from the date of obtaining the first income; Enterprises purchase special equipment from the date of obtaining invoices.
2. Time limit for tax reduction and exemption registration. The time limit for registration and filing of the competent county (district) State Taxation Bureau is 7 working days from the date of accepting the taxpayer's application materials for tax reduction or exemption.
(three) tax declaration materials
1. Taxpayer's application report for tax reduction or exemption.
2. Financial accounting statements and tax returns.
3. Qualification certification materials issued by relevant competent certification bodies.
4. Copy of the first income certificate obtained by the project or the first income certificate obtained by technology transfer.
5 belongs to the purchase of special equipment, should provide the "special equipment investment credit enterprise income tax registration form" and a copy of the invoice for the purchase of special equipment.
Iv. Eligibility for preferential treatment of enterprise income tax
If there are qualification requirements in the conditions of enjoying preferential tax policies for enterprise income tax, the taxpayer must obtain and provide the qualification certification materials issued by the competent qualification certification institution at the first level of the autonomous region to the competent tax authorities, otherwise the competent tax authorities will not accept them.
Five, the start time of the implementation of enterprise income tax relief.
(1) Where a taxpayer needs to obtain the qualification certification materials issued by the relevant competent department, tax reduction or exemption shall be implemented from the tax year submitted for the record and confirmed by the State Taxation Bureau of the competent county (district).
(2) New enterprises or other enterprises shall implement tax reduction or exemption from the tax year in which the first production and operation income of the project belongs.
(3) The deduction of enterprise income tax for the purchase of special equipment shall be calculated from the year when the special equipment is purchased and the invoice is obtained.
Six, other requirements of enterprise income tax relief.
(a) the competent county (District) State Taxation Bureau shall, after accepting the taxpayer's application for approval or filing of tax reduction or exemption, promptly send personnel to check the contents of the application materials and provide the verification report. For tax reduction or exemption items that must be examined and approved by the superior State Taxation Administration of The People's Republic of China, the reporting unit shall put forward opinions on whether to grant tax reduction or exemption to the applicant according to the verification situation and policies, and affix the official seal, and submit them together with the taxpayer's application materials to the superior State Taxation Administration of The People's Republic of China for examination and approval.
(II) In order to strengthen the management of enterprise income tax relief, if the amount of enterprise income tax relief for taxpayers' approval or filing reaches 6,543.8+0,000 yuan (including 6,543.8+0,000 yuan) or more, the municipal state taxation bureaus shall, within one month after the end of each quarter, centrally fill in the Declaration Form for Enterprise Income Tax Relief of 6,543.8+0,000 yuan or more (see Annex 3) and submit it to the Income Tax Office of the State Taxation Bureau of the autonomous region for filing. Submission method: FTP/ Regional Bureau/Uploading Region/Income Tax Office/Enterprise Income Tax Relief Declaration Form.
Seven, the provisions of this notice from 2008 1 day. Before the issuance of this notice, tax authorities at all levels have approved or filed confirmation that enterprises enjoy preferential corporate income tax. If there is no violation of laws and regulations, it shall not be changed or restated. "Supplementary Notice of the Autonomous Region State Taxation Bureau on the Measures for the Administration of Tax Relief (Trial)" (No.406 [2005] of the State Administration of Taxation of Guangxi) is inconsistent with this notice, and it shall be implemented in accordance with the provisions of this notice. In the process of implementation, if the state adjusts tax policies or implementing regulations, the adjusted tax policies or implementing regulations shall prevail.
Attachment: 1 Notice of enterprise income tax reduction and exemption declaration (format)
2 special equipment investment credit enterprise income tax registration form
3. The filing form of enterprise income tax exemption of more than 6,543,800 yuan.
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