1. Article 28 of the Enterprise Income Tax Law (Presidential Decree No.23) stipulates that high-tech enterprises that the state needs to give priority support shall be subject to enterprise income tax at a reduced rate of 15%.
2. Article 93 of the Regulations on the Implementation of the Enterprise Income Tax Law (the State Council Order No.512) stipulates that high-tech enterprises that need state support in the second paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises that have core independent intellectual property rights and meet the following conditions: (1) Products (services) fall within the scope of state-supported high-tech fields; (two) the proportion of research and development expenses to sales revenue is not less than the provisions; (three) the proportion of high-tech products (services) income in the total income of the enterprise is not less than the prescribed proportion; (four) the proportion of scientific and technological personnel in the total number of employees of the enterprise is not less than the prescribed proportion; (5) Other conditions stipulated in the Administrative Measures for the Identification of High-tech Enterprises.
Encourage industrial enterprises in the western region.
1. Article 2 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the General Administration of Customs of the Ministry of Finance on Further Implementing the Strategy of Developing the Western Region (Cai Shui [20 1 1] No.58) stipulates that 20 11to1in 2020.
2. Article 1 of the Announcement of the National Development and Reform Commission of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing the Enterprise Income Tax Policy for the Development of the Western Region (Announcement No.23 of the National Development and Reform Commission of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020) stipulates that from 202 1 to 10/0 to February 2030 1, The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and whose main business income accounts for more than 60% of the total income of the enterprise.
03 technologically advanced service enterprises
1. Article 1 of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce, the Ministry of Science and Technology and the National Development and Reform Commission on Promoting and Implementing the Income Tax Policy for Technology-advanced Service Enterprises nationwide (Cai Shui [20 17] No.79) stipulates that from 20 1 7 to1year, it has been recognized that.
2. Article 1 of the Notice of the National Development and Reform Commission of the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the Ministry of Science and Technology on Promoting and Implementing the Income Tax Policy for Technology-advanced Service Enterprises in the Pilot Areas of Service Trade Innovation and Development (Cai Shui [20 18] No.44) stipulates that from 20 1 8 to1,the recognized technology-advanced service enterprises (services,
Encourage industrial enterprises to settle in Hengqin New District, Pingtan Comprehensive Experimental Zone and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone.
1. Article 1 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Policies and Catalogue of Enterprise Income Tax in Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Cooperation Zone in Pingtan Comprehensive Experimental Zone (Cai Shui [2014] No.26) stipulates that enterprises located in encouraged industries in Hengqin New District, Pingtan Comprehensive Experimental Zone and Qianhai Shenzhen-Hong Kong Modern Service Cooperation Zone will be reduced by15. The above-mentioned encouraged industrial enterprises refer to enterprises whose main business is the industrial projects specified in the Catalogue of Preferential Enterprise Income Tax in this region (see Annex), and whose main business income accounts for more than 70% of the total enterprise income. The above total income refers to the total income stipulated in Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC).
2. Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adding Tourism Industry Items to the Preferential List of Enterprise Income Tax in Pingtan Comprehensive Experimental Zone (Cai Shui [2017] No.75) stipulates that tourism industry items are added to the Preferential List of Enterprise Income Tax in Pingtan Comprehensive Experimental Zone, and industrial enterprises enjoying preferential corporate income tax at a reduced rate of 15% in Pingtan Comprehensive Experimental Zone are encouraged to be treated as enterprises in Pingtan Comprehensive Experimental Zone. Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adding Tourism Industry Projects to the Preferential Catalogue of Enterprise Income Tax in Hengqin New District (Caishui [2065438+09] No.63) stipulates that relevant tourism industry projects should be added to the Preferential Catalogue of Enterprise Income Tax in Hengqin New District. Encouraged industrial enterprises in Hengqin New District who enjoy preferential policies of collecting enterprise income tax at reduced rate of 15% shall be implemented in accordance with the Catalogue of Preferential Enterprise Income Tax in Hengqin New District (20 19 Edition).
Third-party enterprises engaged in pollution prevention and control
Article 1 of the Announcement of the Ministry of Finance and the Ministry of Ecology and Environment of State Taxation Administration of The People's Republic of China National Development and Reform Commission on the Income Tax Policy for Third Party Enterprises Engaged in Pollution Prevention and Control (Announcement No.60 of the Ministry of Finance and the Ministry of Ecology and Environment of State Taxation Administration of The People's Republic of China National Development and Reform Commission) stipulates that enterprise income tax shall be levied at a reduced rate of 15% on qualified third party enterprises engaged in pollution prevention and control. The term "third-party prevention and control enterprises" as mentioned in this announcement refers to enterprises entrusted by sewage enterprises or the government to be responsible for the operation and maintenance of environmental pollution control facilities (including automatic continuous monitoring facilities, the same below).
Encourage industrial enterprises registered in Hainan Free Trade Port and having substantial operations.
Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Policies for Enterprise Income Tax in Hainan Free Trade Port (Caishui [2020] No.31) stipulates that the enterprise income tax shall be levied at a reduced rate of 15% for encouraged industrial enterprises registered in Hainan Free Trade Port. The encouraged industrial enterprises mentioned in this article refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Hainan Free Trade Port, and whose main business income accounts for more than 60% of the total enterprise income. Substantive management means that the actual management organization of an enterprise is located in Hainan Free Trade Port, which implements substantive and comprehensive management and control over the production and operation, personnel, accounts and property of the enterprise. Enterprises that do not meet the substantive operation shall not enjoy preferential treatment.
Key industrial enterprises in Lingang New Area of China (Shanghai) Pilot Free Trade Zone
Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Income Tax Policies for Key Industries in Lingang New Area of China (Shanghai) Pilot Free Trade Zone (Caishui [2020] No.38) stipulates that qualified legal person enterprises that engage in products (technologies) related to core links in key areas such as integrated circuits, artificial intelligence, biomedicine and civil aviation in the new area, and engage in substantive production or R&D activities, will be reduced by 60 within five years from the date of establishment.
Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC) meets the requirements of small-scale low-profit enterprises, and the enterprise income tax shall be levied at a reduced rate of 20%. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.