In order to encourage the development of more small and medium-sized enterprises, the state has implemented many preferential tax policies. Enterprise income tax relief is a flexible adjustment measure to encourage and support the development of enterprises or some special industries. So what is the content of corporate income tax relief? The following small series will answer for you. What (1) high-tech enterprises in the high-tech industrial development zone approved by the State Council are included in the scope of enterprise income tax reduction and exemption, and the income tax is levied at the reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for 2 years from the year of production. (2) Industries that serve agricultural production before, during and after delivery in rural areas, namely rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations and aquatic products stations. Living stations, weather stations, farmers' professional technical associations and professional cooperatives are temporarily exempt from income tax on the income obtained by providing technical services or services, as well as the income obtained by other urban institutions to carry out technical services or services; Technical achievements transfer, technical training and technical consultation for scientific research units and colleges and universities serving various industries. Income from technical services and technical contracting is temporarily exempted from income tax; Newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing and taxation). ), the information industry and technical service industry shall be exempted from income tax for 2 years from the date of opening; Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year and levied income tax by half in the second year; Newly independent enterprises should be engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings. Enterprises or business units engaged in health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for two years from the date of opening. (3) Income from products produced by an enterprise in the production process of the enterprise, products produced with the resources in the Catalogue of Comprehensive Utilization of Resources as the main raw materials, and building materials products produced by an enterprise with bulk coal gangue, slag and fly ash as the main raw materials, except those specified in the original design, shall be exempted from income tax for five years from the date of production and operation; Enterprises established to treat and utilize the abandoned resources of other enterprises listed in the Catalogue of Comprehensive Utilization of Resources may, with the approval of the competent tax authorities, reduce or exempt income tax 1 year. (4) the "old" determined by the state. Enterprises newly established in underdeveloped areas, marginal areas and poverty-stricken areas may be exempted from income tax for three years with the approval of the competent tax authorities. (5) Income from technology transfer, technical consultation, technical service and technical training related to technology transfer in enterprises and institutions, with an annual net income of less than 300,000 yuan, shall be temporarily exempted from income tax. (6) In case of serious natural disasters such as wind, fire, water and earthquake, the enterprise may reduce or exempt its income tax 1 year with the approval of the competent tax authorities. (seven) the newly established urban employment service enterprises, when more than 60% of the unemployed people in cities and towns were resettled, may be exempted from income tax for 3 years upon examination and approval by the competent tax authorities; After the expiration of the tax exemption period for labor employment service enterprises, if the newly placed unemployed persons account for more than 30% of the total number of original employees of the enterprise in that year, the income tax may be halved for 2 years upon examination and approval by the competent tax authorities. (8) Institutions of higher learning and school-run factories are temporarily exempt from income tax. (9) If the welfare factories and social welfare production units run by the civil affairs departments do not change their production halfway, and the placement of "four disabled" personnel accounts for more than 35% of the total number of production personnel, the income tax will be temporarily exempted; 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. (10) township enterprises can reduce the tax payable 10% to subsidize social expenses. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe everyone has a general understanding of this through the above knowledge. If you encounter more complicated legal problems, please visit the website for online lawyer consultation.

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People's Republic of China (PRC) Enterprise Income Tax Law Article 25 The state gives preferential treatment to enterprises and projects that give key support and encouragement. Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC) may exempt or reduce the enterprise income tax on the following incomes: (1) income from agricultural, forestry, animal husbandry and fishery projects; (two) the investment and operating income of public infrastructure projects supported by the state; (three) income from engaging in qualified environmental protection, energy saving and water saving projects; (4) Income from qualified technology transfer; (5) Income as stipulated in the third paragraph of Article 3 of this Law.