1. Software and integrated circuit enterprises do not meet the preferential tax conditions in the profit-making year, but if they do in the following year, how should they enjoy the preferential tax policies?
A: According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Development and Reform Commission and Ministry of Industry and Information Technology on Relevant Issues Concerning Preferential Policies for Enterprise Income Tax in Software and Integrated Circuit Industry (Cai Shui [2016] No.49), software and integrated circuit enterprises should calculate the preferential period of regular tax reduction and exemption from the profit-making year of the enterprise. If the profit-making year does not meet the preferential conditions, it should enjoy the corresponding tax reduction and exemption concessions for the remaining years of the preferential period from the year when it first meets the conditions of software and integrated circuit enterprises.
2. Can accelerated depreciation of fixed assets and deduction of research and development expenses be enjoyed at the same time?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Pre-tax Plus and Deduction Policies for Enterprise R&D Expenses (State Taxation Administration of The People's Republic of China Announcement No.97, No.2015), if the instruments and equipment used by enterprises for R&D activities conform to the provisions of the tax law and choose the preferential policy of accelerated depreciation, when enjoying the pre-tax plus and deduction of R&D expenses, the depreciation and expenses that have been calculated by accounting treatment will be added and deducted, but it shall not exceed the amount calculated according to the provisions of the tax law.
3. How should small and meager profit enterprises that have been approved to collect and pay enterprise income tax enjoy preferential treatment when paying enterprise income tax in advance?
A: The document "Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Further Expanding the Scope of Collecting Enterprise Income Tax by Half for Small-scale and Low-profit Enterprises" (State Taxation Administration of The People's Republic of China Announcement No.615) stipulates: "III. Enterprises shall enjoy preferential policies for small-scale and low-profit enterprises when paying in advance, and the following provisions shall apply: (II) Enterprises shall be collected at a fixed rate. If the previous tax year meets the requirements of small and low-profit enterprises, and the accumulated taxable income at the time of advance payment does not exceed 300,000 yuan, you can enjoy the tax reduction policy of half. (3) enterprises with quota collection. If it is necessary to reduce the quota according to the provisions of preferential policies, it shall be adjusted by the competent tax authorities in accordance with the procedures and levied according to the original methods. "
4. Can the company pay enterprise income tax in installments when investing in equipment abroad?
Answer: According to Article 1 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Income Tax Policies for Enterprises Investing in Non-monetary Assets (Caishui [2014]16No.), the income from the transfer of non-monetary assets confirmed by foreign investment of non-monetary assets by resident enterprises (hereinafter referred to as enterprises) can be paid within a period of not more than five years. However, enterprises should also do a good job in tax treatment according to the specific requirements of the regulatory documents such as the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Enterprise Income Tax Policies for Non-monetary Assets Investment, and the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Collection and Management of Enterprise Income Tax for Non-monetary Assets Investment (State Taxation Administration of The People's Republic of China Announcement No.33 of 20 15).
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