It is reported that in order to promote mass entrepreneurship and innovation, State Taxation Administration of The People's Republic of China issued the "Guidelines for Preferential Tax Policies for Mass Entrepreneurship and Innovation". As of May 20 17 10, China has successively introduced 83 tax incentives for the main links and key areas of entrepreneurial employment, especially since 20 13, 73 new tax incentives have been introduced, covering the whole life cycle of enterprises.

The following is a catalogue of preferential policies that enterprises can enjoy in different periods, which you can compare according to your own enterprise situation.

First, tax incentives for enterprises in the initial stage

In the initial stage of enterprises, in addition to inclusive tax incentives, small and micro enterprises in key industries can also enjoy special tax incentives when they purchase fixed assets, and special groups start businesses or absorb special groups for employment (college graduates, unemployed people, retired soldiers, demobilized cadres, dependents of the army, disabled people, overseas students who have returned to China to serve, and experts who have settled in China for a long time). At the same time, the state also gives tax incentives to innovative and entrepreneurial platforms, venture capital enterprises, financial institutions, enterprises and individuals that support the growth of enterprises, and helps enterprises gather funds. Specifically including:

(A) tax incentives for small and micro enterprises

1. Personal VAT threshold policy;

2. The sales of enterprises or non-enterprise units have not exceeded the limit and are exempt from value-added tax;

3. Small-scale VAT taxpayers are exempt from VAT if their sales do not exceed the limit;

4. Small-scale low-profit enterprises are exempted from enterprise income tax;

5. Accelerated depreciation of fixed assets of small and low-profit enterprises in key industries;

6. Enterprises shall be exempted from government funds;

(2) Tax incentives for entrepreneurial employment of key groups

7. Tax deduction for entrepreneurship of key groups;

8. Absorb key groups' employment tax deduction;

9. Deduction of business tax for retired soldiers;

10. Tax deduction for enterprises that employ retired soldiers;

1 1. Entrepreneurial businesses of dependents are exempt from value-added tax;

12. Personal income tax is exempted for entrepreneurs of dependents;

13. Enterprises that find jobs for dependents are exempt from VAT;

14. demobilized military cadres are exempted from value-added tax when starting businesses;

15. Demobilized military cadres who choose their own jobs are exempt from personal income tax;

16. Enterprises that resettle demobilized military cadres are exempt from value-added tax;

17. Disabled entrepreneurs are exempt from value-added tax;

18. the value-added tax of the units and self-employed persons who have placed disabled people in employment will be refunded immediately;

19. The value-added tax on the employment of disabled persons in enterprises organized by special education schools will be refunded immediately;

20. Personal income tax is reduced for the employment of disabled people;

2 1. The wages of the disabled in enterprises that place them for employment are deducted;

22. Units that place disabled people in employment shall reduce or exempt urban land use tax;

23. Experts who have settled in China for a long time are exempt from vehicle purchase tax when importing cars for their own use;

24. Overseas students who have returned to China to serve are exempt from vehicle purchase tax when they buy domestic cars for their own use;

(3) Tax incentives for entrepreneurial employment platforms

25. Technology business incubators (including Zhongchuang Space) are exempt from value-added tax;

26. The income of incubators that meet the conditions of non-profit organizations shall be exempted from enterprise income tax;

27. Technology business incubators are exempt from property tax;

28 technology business incubators are exempt from urban land use tax;

29. The National University Science Park is exempt from VAT;

30. The income of university science parks that meet the conditions of non-profit organizations shall be exempted from enterprise income tax;

3 1. National University Science Park is exempt from property tax;

32. National University Science Park is exempt from urban land use tax;

(four) to provide funds, non-monetary assets investment assistance to venture capital enterprises, financial institutions, etc. to give tax incentives.

33 venture capital enterprises invest in unlisted small and medium-sized high-tech enterprises to deduct taxable income in proportion;

34 limited partnership venture capital enterprise legal person partner investment unlisted small and medium-sized high-tech enterprises to deduct the taxable income in proportion;

35. Corporate venture capital enterprises invest in start-up technology-based enterprises to deduct taxable income in proportion;

36. The legal person partner of a limited partnership venture capital enterprise invests in a start-up technology-based enterprise to deduct the taxable income in proportion;

37. Individual partners of limited partnership venture capital enterprises invest in start-up technology-based enterprises to deduct taxable income in proportion;

38 angel investors invest in start-up technology-based enterprises to deduct the taxable income in proportion;

39. Income from the transfer of non-monetary assets confirmed by foreign investment in non-monetary assets shall be paid in installments;

40. Personal income tax shall be paid in installments on the income from the transfer of non-monetary assets confirmed by the foreign investment of non-monetary assets;

4 1. Pre-tax deduction of enterprise income tax for loan deduction reserves accrued by financial enterprises in proportion to loans related to agriculture and small and medium-sized enterprises;

42. Financial institutions are exempt from stamp duty when signing loan contracts with small and micro enterprises;

Second, tax incentives for enterprises in the growth period

In order to create a good tax environment for scientific and technological innovation and promote the rapid and healthy growth of enterprises, the state has issued a series of preferential tax policies to help enterprises continuously enhance their motivation for transformation and upgrading. Implement income tax plus deduction policy for R&D expenses. Accelerated depreciation is applied to the fixed assets of enterprises, especially if the instruments and equipment used for R&D activities by enterprises in six industries and four key industries, such as biopharmaceutical manufacturing, software and information technology services, do not exceed1000000 yuan, which can be deducted at one time before tax. Enterprises purchase equipment for scientific research, scientific and technological development and teaching, and enjoy tax benefits such as import value-added tax, consumption tax exemption and domestic value-added tax refund. Help enterprises and scientific research institutions to retain innovative talents, and encourage innovative talents to provide adequate intellectual protection and support for enterprises. Specifically including:

(A) R&D expenses plus deduction policy

43. R&D expenses plus deduction;

44. Increase the deduction ratio of R&D expenses of small and medium-sized science and technology enterprises.

(B) accelerated depreciation policy of fixed assets

45. Accelerated depreciation or one-time deduction of fixed assets;

46. Accelerated depreciation of fixed assets in key industries;

(3) Tax incentives for purchasing qualified equipment

47. The import of major technical equipment is exempt from value-added tax;

48. VAT refund for domestic equipment purchased by domestic R&D institutions and foreign R&D centers;

49. Scientific research institutions, technological development institutions, schools and other units shall be exempted from import value-added tax and consumption tax when importing qualified goods;

(4) Tax incentives for the transformation of scientific and technological achievements

50. Technology transfer, technology development and related technical consultation and technical services are exempt from value-added tax;

5 1. The income from technology transfer is reduced or exempted from enterprise income tax;

(5) Tax incentives for innovative talents in scientific research institutions

52 scientific research institutions, institutions of higher learning equity incentives to postpone the payment of personal income tax;

53 high-tech enterprise technical personnel equity incentives to pay personal income tax in installments;

54. Individual shareholders of small and medium-sized high-tech enterprises pay individual income tax in installments;

55. Obtaining stock options, stock options, restricted stocks and stock incentives of unlisted companies and delaying the payment of personal income tax;

56. Obtaining stock options, restricted stocks and equity incentives of listed companies to appropriately extend the tax payment period;

57. Enterprises and individuals have deferred payment of personal income tax by investing in shares with technological achievements;

58. Science and technology bonuses awarded by national, provincial and ministerial level and international organizations to scientific and technological personnel are exempt from personal income tax.

III. Preferential tax policies for mature enterprises

Developing and expanding growth-oriented enterprises also has the advantages of tax policy, and the state fully supplements "nutrition" to help enterprises flourish and grow into forests. At present, preferential tax policies cover all aspects of scientific and technological innovation activities, helping innovative enterprises that seize the commanding heights of science and technology to speed up the pace of catching up. The enterprise income tax will be levied on high-tech enterprises at a reduced rate of15%, and the scope of recognition of high-tech enterprises will be continuously expanded. For technologically advanced service enterprises located in service outsourcing demonstration cities and national service trade innovation and development pilot cities, enterprise income tax shall be levied at the reduced rate of15%. For software and integrated circuit enterprises, they can enjoy preferential corporate income tax such as "two exemptions and three reductions", especially for key enterprises within the national planning and layout, and the corporate income tax can be levied at a reduced rate of 10%. Enterprises that develop and produce computer software products and major integrated circuits by themselves will also be given preferential tax refund for tax credits at the end of the VAT period. Specifically including:

(A) tax incentives for high-tech enterprises

59. High-tech enterprises shall collect enterprise income tax at a reduced rate of 15%;

60. Pre-tax deduction of employee education funds in high-tech enterprises;

6 1. technologically advanced service enterprises enjoy low-tax enterprise income tax;

62. Pre-tax deduction of employee education funds in technologically advanced service enterprises;

(2) Tax incentives for software enterprises

63. The value-added tax in the software industry will be refunded if it exceeds the tax burden;

64. Newly-established software enterprises regularly reduce or exempt enterprise income tax;

65. The key software enterprises in the national planning and layout shall be subject to enterprise income tax at a reduced rate of 10%;

66. The software enterprise obtains the enterprise income tax preference for the value-added tax that can be refunded on demand for software product research and development and expanded reproduction;

67. Deduction of taxable income from training expenses for employees of software enterprises;

68. The software purchased by the enterprise shortens the depreciation or amortization period;

(C) animation enterprises tax incentives

69. Animation enterprises will be refunded if the VAT exceeds the tax burden;

(4) Tax incentives for integrated circuit enterprises

70. Refund of VAT credit for major integrated circuit projects;

7 1. Integrated circuit manufacturers whose integrated circuit line width is less than 0.8 micron (inclusive) shall reduce or exempt enterprise income tax on a regular basis;

72. Integrated circuit manufacturers with a line width of less than 0.25 microns shall be subject to enterprise income tax at a reduced rate of 15%;

73. Integrated circuit manufacturing enterprises with an investment of more than 8 billion yuan shall be subject to enterprise income tax at a reduced rate of 15%;

74. Integrated circuit manufacturers with a line width of less than 0.25 microns shall reduce or exempt enterprise income tax on a regular basis;

75. Integrated circuit manufacturing enterprises with an investment of more than 8 billion yuan shall reduce or exempt enterprise income tax on a regular basis;

76. Newly-established integrated circuit design enterprises regularly reduce or exempt enterprise income tax;

77. The integrated circuit design enterprises within the national planning and layout shall collect enterprise income tax at a reduced rate of 10%;

78. When calculating the taxable income, the integrated circuit design enterprise deducts the staff training expenses;

79. The depreciation period of production equipment of integrated circuit production enterprises is shortened;

80 integrated circuit packaging and testing enterprises regularly reduce or exempt enterprise income tax;

8 1. Enterprises producing key special materials for integrated circuits and enterprises producing special equipment for integrated circuits shall reduce or exempt enterprise income tax on a regular basis;

82. The value-added tax refunded by integrated circuit enterprises at the end of the period is deducted from the tax basis of urban maintenance and construction tax, education surcharge and local education surcharge;

(five) the development of large passenger aircraft, large passenger aircraft engine projects and the production and sales of new regional aircraft enterprises.

83. The development of large passenger aircraft, large passenger aircraft engine projects and the production and sales of new regional aircraft will be refunded at the end of the VAT period.

After reading these preferential tax policies, I hope that all enterprises can make rational use of them and avoid taxes reasonably!

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