1, enterprises should judge whether they meet the conditions stipulated in preferential items according to their operating conditions and relevant tax regulations. Those who meet the conditions can calculate their own tax reduction or exemption according to the time listed in the Catalogue, and enjoy tax concessions by filling in the enterprise income tax return. At the same time, collect and keep relevant information for future reference in accordance with the provisions of these Measures.
2. Retained materials for future reference refer to contracts, agreements, vouchers, certificates, documents, account books, descriptions and other materials related to the preferential items enjoyed by enterprises. Retained reference materials are divided into two categories: main retained reference materials and other retained reference materials. The main retained reference materials shall be prepared by the enterprise according to the list of materials listed in the Catalogue, and other retained reference materials shall be supplemented and prepared by the enterprise according to the preferential items.
3. If an enterprise enjoys preferential items, it shall, after completing the annual final settlement, collect and sort out all the retained materials for future reference for verification by the tax authorities.
4. If an enterprise enjoys multiple preferential items at the same time or accounts for the preferential items according to the provisions, it shall separately collect and keep the information for future reference according to the preferential items or items. If your company identifies a software enterprise by combining the indicators of the head office and branches, the branches can enjoy the preferential policies of two exemptions and three reductions. The collection rate when the collection is halved is 12.5%.
Three exemptions and three halving means that qualified enterprises can be exempted from paying enterprise income tax from the first year to the third year after obtaining operating income, and they will be levied by half from the fourth year to the sixth year. In addition to the national key public facilities projects, enterprises engaged in energy conservation and environmental protection, comprehensive utilization of biogas, desalination and other industries can also enjoy the above-mentioned "three exemptions and three reductions". According to the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Draft)", which was reviewed on 1 1 28, 2007, the government will implement the tax preference of "three exemptions and three reductions" for national key public facilities projects, while the earlier implementation rules have always been "two exemptions and three reductions".