1, tax reduction for low-profit enterprises. For enterprises with an annual taxable income of 30,000 yuan or less, the income tax is temporarily reduced at the rate of 18%; Enterprises with an annual taxable income of100,000 yuan and below to 30,000 yuan shall be subject to income tax at the rate of 27% temporarily. ([94] Caishuizi No.9)

2, high-tech enterprises relief. High-tech enterprises in high-tech industrial development zones approved by the State Council shall be subject to enterprise income tax at a reduced rate of 15%; New high-tech enterprises in the region shall be exempted from income tax for 2 years from the year of production. ([94] CaishuiziNo. 1)

3, agricultural technical services, labor tax exemption. Income from technical services or services provided by rural agro-technical extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic products stations, seed stations, agricultural machinery stations, meteorological stations, farmers' professional technical associations and professional cooperatives, and income from other types of urban institutions to carry out the above-mentioned technical services or services are temporarily exempted from income tax. ([94] CaishuiziNo. 1)

4. Income from technical services is tax-free. Income from technical services obtained by scientific research units and colleges and universities in the transfer of technical achievements, technical training, consulting, service and contracting for various industries shall be temporarily exempted from income tax. ([94] CaishuiziNo. 1)

5,. New enterprise relief. The newly-established enterprises or business units in the transportation, post and telecommunications industries shall be exempted from income tax in the first 1 year from the date of opening, and the income tax shall be halved in the second year. ([94] CaishuiziNo. 1)

6, the new tertiary enterprises relief. For newly established enterprises or business units engaged in public utilities, commerce, materials, foreign trade, tourism, warehousing, residents' services, catering, culture, education and health, the income tax will be reduced or exempted 1 year from the date of opening. ([94] CaishuiziNo. 1)

7. Newly-established enterprises are exempt from tax. Newly-established enterprises or business units engaged in consulting, information and technical services will be exempted from income tax1~ 2 years from the date of opening. ([94] CaishuiziNo. 1)

8, the new service enterprise relief. Newly-established labor and employment service enterprises shall be exempted from income tax for 3 years if the number of unemployed people in those years exceeds 60% of the total number of employees in the enterprise; After the expiration of the tax exemption period, if the newly placed unemployed persons account for more than 30% of the total number of employees in the enterprise, the income tax may be halved for 2 years. ([94] CaishuiziNo. 1)

8,. New comprehensive utilization of resources enterprise relief. Enterprises newly established to handle and utilize the resources abandoned by other enterprises and listed in the Catalogue of Comprehensive Utilization of Resources may be exempted from income tax 1 year. ([94] CaishuiziNo. 1)

9. Enterprises utilizing the three wastes are exempt from tax. The income from products produced by enterprises using waste water, waste gas, waste residue and other wastes generated in the production process of the enterprise as the main raw materials and belonging to the resources in the Catalogue of Comprehensive Utilization of Resources shall be exempted from income tax for 5 years from the date of operation. ([94] CaishuiziNo. 1)

10, comprehensive utilization of resources is tax-free. The income from the production of building materials products by enterprises using bulk coal gangue, slag and fly ash outside the enterprise as the main raw materials shall be exempted from income tax for 5 years from the date of operation. ([94] CaishuiziNo. 1)

1 1, technology transfer is tax-free. Income from technology transfer and related technical consultation and technical training by enterprises and institutions, with an annual net income of less than 300,000 yuan, shall be temporarily exempted from income tax. ([94] CaishuiziNo. 1)

12, the farm is tax-free. Income from farm production and operation is temporarily exempted from income tax. ([94] CaishuiziNo. 1)

13, welfare enterprise relief. The welfare factories organized by the civil affairs departments and the social welfare production units run by the street offices shall be temporarily exempted from income tax where the blind, deaf, dumb and physically disabled "four disabled" personnel account for more than 35% of the total number of production personnel. Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel and does not reach 35%, the income tax will be levied by half. ([94] CaishuiziNo. 1)

14, disaster relief. In case of serious natural disasters such as wind, fire, water and earthquake, enterprises can reduce or exempt income tax 1 year. ([94] CaishuiziNo. 1)

15, non-operating unit income tax exemption. The following income items of public institutions, social organizations and private non-enterprise units shall be exempted from income tax: (Caishuizi [1997] No.75)

(1) financial allocation;

(2) government funds, funds and additional income included in financial management;

(3) Administrative fees included in financial management;

(4) Extrabudgetary funds that are not turned over to the financial special account after approval;

(5) special subsidy income obtained from the competent department and the superior unit;

(6) Income from the after-tax profits of the independent accounting unit;

(7) government subsidies at all levels obtained by social organizations;

(8) Membership fees charged by social organizations according to regulations;

(9) Donation income from all walks of life;

(10) Other projects approved by the State Council.

16, primary processing income of agriculture is tax-free. Income obtained by state-owned agricultural enterprises and institutions engaged in planting, aquaculture, primary processing of agricultural and forestry products and fisheries shall be temporarily exempted from income tax. (Caishuizi [1997] No.49)

17, new software production and integrated circuit design enterprises. After the newly established software manufacturing enterprises and integrated circuit design enterprises in China are recognized, the income tax will be exempted in the first1~ 2 year and halved in the third ~ 5 years from the profit-making year. (Caishui [2000] No.25)

18, reduction or exemption for integrated circuit manufacturers. If the investment of integrated circuit manufacturing enterprises exceeds 8 billion yuan or the line width of integrated circuits is less than 0.25μm, the income tax will be exempted in the first1~ 2 year and halved in the third ~ 5 years from the profit-making year. Among them, those located in underdeveloped remote areas may have their income tax reduced by15% ~ 30% according to their tax payable in the next 10 years after the expiration of the tax reduction or exemption period. (Caishui [2000] No.25)

19, tax reduction for software production and integrated circuit design enterprises. For key software production and integrated circuit design enterprises within the national planning and layout, if they did not enjoy tax exemption in that year, the enterprise income tax will be levied at the reduced rate of 10%. (Caishui [2000] No.25)

20, the new resettlement dependents of enterprises tax-free. From 2000 1 month 1 day, enterprises newly established for the resettlement of dependents, whose dependents account for more than 60% of the total number of enterprises, shall be exempted from enterprise income tax within 3 years from the date of tax registration. (Caishui [2000] No.84)

2 1, the technical income of scientific research institutions is tax-free. The income of non-profit scientific research institutions engaged in technology development and technology transfer business and related technical consultation and technical services shall be exempted from enterprise income tax. (No.78 [2000] of the State Council)

22, the elderly service institutions are tax-free. From 2000 10/0/day, the income obtained from welfare and non-profit service institutions for the elderly, including social welfare homes for the elderly, nursing homes for the elderly, service centers for the elderly, apartments for the elderly, nursing homes for the elderly, rehabilitation centers and care homes for the elderly, invested by government departments, enterprises, institutions, social organizations and individuals, will be temporarily exempted from enterprise income tax. (Caishui [2000] No.97)

23, grain storage fiscal subsidy income tax exemption. Before the end of 2003, the financial subsidy income of China National Grain Storage Corporation and its directly affiliated grain depots shall be exempted from enterprise income tax. (Caishui [2001]13)

24, radio and television institutions do not tax income. The following incomes of broadcasting institutions are not subject to enterprise income tax: (Guo Shui Fa [2001]15)

(1) financial allocation;

(2) the special subsidy income obtained by the institution from the competent department and the superior unit for career development;

(3) Donation income from all walks of life;

4) Other projects explicitly approved by the State Council.

25. Income from forestry is tax-free. From 200 1 year 1 month 1 day, the income obtained by various enterprises and institutions from planting trees, tree seeds and seedling crops and engaging in primary processing of forest products will be temporarily exempted from enterprise income tax. (Caishui [2001]171No.)

26, key enterprises of agricultural industrialization tax exemption. From 200 1 year 1 month 1 day, the key leading enterprises in agricultural industrialization determined by the state, which are engaged in planting, breeding and primary processing of agricultural and forestry products, and are accounted for separately with other businesses, may be temporarily exempted from enterprise income tax upon examination and approval by the competent tax authorities. (Guo Shui Fa [2001]124)

27, organ service center resettlement personnel tax exemption. The agency service center is a newly established enterprise for triage personnel, and if the triage personnel are placed over 60% of the total number of employees in the enterprise, the enterprise income tax shall be exempted for 3 years with the approval of the competent tax authorities. (Guo Shui Fa [2002] No.32)

28, the agency service center resettlement personnel tax cuts. After the expiration of the tax exemption period for the newly-established enterprises with the resettlement organs as the mainstay, if the newly-resettled and diverted personnel accounted for more than 30% of the total number of the original employees of the enterprise in that year, the enterprise income tax will be halved for 2 years with the approval of the competent tax authorities. (Guo Shui Fa [2002] No.32)

29, small line width integrated circuit products tax relief. For the production enterprises of integrated circuit products whose production line width is less than 0.8 micron (inclusive), the policy of "two exemptions and three reductions" will be implemented from 2002 onwards, that is, from the profit-making year, the enterprise income tax will be exempted in the first and second years, and the enterprise income tax will be reduced by half in the third to fifth years. (No.70 [2002] of Caishui)

30. Income from social security funds is tax-free. Interest income from bank deposits of social security funds managed by the Council of Social Security Funds and the investment managers of social security funds, and income obtained by social security funds from the securities market, including the difference income from buying and selling securities investment funds, stocks and securities, dividend income from securities investment funds, dividend income from stocks, interest income from bonds and other income, are temporarily exempted from enterprise income tax. (No.75 [2002] of Caishui)

3 1, tax reduction and exemption for new software enterprises and high-tech enterprises. From 2003 1 month 1 day, the newly-established software production enterprises identified as those in July 2000 1 day and newly-established high-tech enterprises in the high-tech industrial development zone approved by the State Council can enjoy preferential tax reduction or exemption. During the tax reduction period, the enterprise income tax will be levied at the rate of 15% by half; After the expiration of tax reduction or exemption, the enterprise income tax shall be calculated at the rate of 15%. (Guo Shui Fa [2003] No.82)

32, the transformation of scientific research institutions tax-free. For the 242 scientific research institutions affiliated to the former State Economic and Trade Commission and the 1 1 34 scientific research institutions affiliated to the Ministry of Construction and other departments approved by the State Council, and the scientific research institutions that have been transformed into enterprises and entered enterprises, they will be exempted from enterprise income tax within five years from the date of registration. (Caishui [2003]137)

33, laid-off workers re-employment related tax policies.

(1) For processing enterprises in commercial enterprises, service-oriented enterprises (except advertising, housing agency, pawn, sauna, massage and oxygen bar), labor employment service enterprises and small business entities with processing nature in street communities, in the newly added posts, people holding Re-employment Concessions were newly recruited in the same year, and labor contracts with them for more than 1 year were signed in accordance with the law. The quota standard is 4,000 yuan per person per year, which can fluctuate by 20%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall determine the specific quota standard within this range according to the actual situation in the region and report it to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

The tax deduction calculated according to the above standards should be deducted from the actual business tax, urban maintenance and construction tax, education surcharge and enterprise income tax payable by the enterprise in that year. If the deduction is insufficient in that year, it shall not be carried forward to the next year.

Enterprises approved to enjoy the re-employment tax reduction and exemption policy before the end of 2005 will continue to enjoy the tax reduction and exemption policy in the original preferential way until the expiration of the remaining period.

(2) For those who hold the Re-employment Concession Card and engage in self-employed business (except for the construction industry, entertainment industry, sales of real estate, transfer of land use rights, advertising industry, housing agency, sauna, massage, Internet cafes and oxygen bars), the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax that should be paid in that year will be deducted in turn according to the limit of 8,000 yuan per household per year. If the annual tax payable by a taxpayer is less than the above deduction limit, it shall be limited to the actual tax paid; If it is greater than the above deduction limit, it shall be limited to the above deduction limit.

For the self-employed personnel who were approved to enjoy the reemployment tax reduction and exemption before the end of 2005, the above policies and regulations will be implemented from 2006 1 month 1 day, and the original preferential policies and regulations will be stopped.

(3) For large and medium-sized state-owned enterprises, the economic entities set up by the surplus personnel of the enterprises through the separation of main and auxiliary industries and the restructuring of auxiliary industries (except those engaged in finance and insurance, post and telecommunications, entertainment, selling real estate and transferring land use rights, advertising, sauna, massage and oxygen bar in service-oriented enterprises, and general contracting in construction industry), those who meet the following conditions shall be exempted from enterprise income tax within three years after being identified by the relevant departments and audited by the tax authorities.

A. Use the non-main business assets, idle assets or effective assets of the closed bankrupt enterprise of the original enterprise;

B. Independent accounting, clear property rights and gradual diversification of property rights subjects;

C. Absorb the surplus staff of the original enterprise to reach more than 30% (including 30%) of the total number of employees of the enterprise, and the construction enterprises engaged in project general contracting to absorb the surplus staff of the original enterprise to reach more than 70% (including 70%) of the total number of employees of the enterprise;

D. Change or sign a new labor contract with the placed employees.

(4) The laid-off workers mentioned in this Notice refer to: a. laid-off workers from state-owned enterprises; B. Persons who need to be resettled when the state-owned enterprise closes down and goes bankrupt; C. Laid-off workers of collective enterprises run by state-owned enterprises (i.e. large collective enterprises run by factories); D other registered unemployed persons in cities and towns who enjoy the minimum living guarantee and are unemployed for more than 1 year.

(5) The collective enterprises run by state-owned enterprises as mentioned in this Notice (that is, large collective enterprises run by factories) refer to enterprises approved or funded by state-owned enterprises in the 1970s and 1980s, which mainly provide supporting products or labor services to the host state-owned enterprises, and are registered as collective-owned enterprises in the industrial and commercial administrative organs for the purpose of resettling educated youth and children of state-owned enterprise employees.

Laid-off workers from large collective enterprises run by factories include those from collective enterprises working in mixed posts in state-owned enterprises. For those who need to be resettled due to the closure or bankruptcy of large collective enterprises with special difficulties, areas with conditions can also be included in the scope of issuance of "Re-employment Concessions", and the specific measures shall be formulated by the provincial people's government.

The service enterprises mentioned in this notice refer to enterprises engaged in the business activities stipulated in the current business tax "service industry".

(6) The approval period of the above preferential policies is from 2006 1 month 1 day to 20081February 3 1 day. Preferential tax policies that have not expired before the end of 2008 can continue to be enjoyed until the expiration of three years. If the previous provisions are inconsistent with this notice, this notice shall prevail. If an enterprise applies both the preferential policies stipulated in this notice and other preferential policies to support employment, it may choose to apply the most preferential policy, but it cannot be implemented cumulatively. [Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Tax Policies Concerning the Re-employment of Laid-off Workers (Caishui [2005] 186)]