Offer from old, calculated from new
Enterprises that enjoy the regular tax reduction and exemption of corporate income tax, such as “two exemptions and three reductions†and “five exemptions and five reductionsâ€, will still implement the “from old†principle after the implementation of the new law, and the relevant preferential measures and years will be enjoyed until the expiration, but the calculation The taxable income shall be implemented in accordance with the relevant provisions of the new Enterprise Income Tax Law and the Implementation Regulations.
Old enterprises established before March 16, 2007, due to unprofitable and not yet enjoying tax benefits, will be counted from this year. In addition, when the corporate income tax transition preferentially enjoyed by the enterprise intersects with the preferential policies stipulated by the new law, the enterprise should calculate the tax burden according to its own situation and choose carefully.
Technical innovation has four major offers
In order to promote technological innovation and scientific and technological progress, the Enterprise Income Tax Law stipulates four aspects of tax incentives: First, in a tax year, the part of the technology transfer of resident enterprises that does not exceed 5 million yuan is exempted from corporate income tax; the part exceeding 5 million yuan The company shall reduce the enterprise income tax by half; the second is the research and development expenses incurred by the enterprise in developing new technologies, new products and new processes. On the basis of actual deduction, 50% shall be deducted. Third, venture capital enterprises shall invest in equity investment. If the unsold small and medium-sized high-tech enterprises are more than 2 years old, they may deduct the taxable income of the venture capital enterprise according to 70% of the investment amount in the year when the equity is held for 2 years; if the annual amount is insufficient, it may be In the future, the tax year will be deducted; fourthly, due to technological advancement and other reasons, the fixed assets of the enterprise can shorten the depreciation period or adopt the method of accelerated depreciation. The fixed assets include: fixed assets with faster product upgrading due to technological progress; A fixed asset in a state of strong vibration and high corrosion.
Small profit margin corporate tax rate of 20%
Small-scale and low-profit enterprises shall be subject to a corporate income tax rate of 20%. The criteria for recognition are: (1) Industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan. (2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan. Compared with the current preferential policies (the annual taxable income of domestic enterprises is less than 30,000 yuan, the tax rate is reduced by 18%, and the tax rate of 30,000 yuan to 100,000 yuan is reduced by 27%). The strength of the offer has been greatly improved.
Reasonable wages and expenses are deducted
The new corporate income tax law stipulates that reasonable wages and salaries incurred by enterprises are allowed to be deducted. Reasonable judgments are mainly based on whether the actual service provided by the employees and the total amount of remuneration are reasonably matched. Any wages and salaries incurred in accordance with the company's production and operation activities can be deducted before tax.
Tax reduction and exemption begins in the first year of operating income
The original foreign-funded enterprise income tax law uses the profit-making year as the starting date for tax reduction and exemption for enterprises. Such a rule has caused the problem of enterprises delaying the profit-making year to avoid taxation in practice, and tax collection and management is difficult. The new enterprise income tax law adopts a new method of calculating tax reduction and exemption from the tax year in which the enterprise obtains the first production and operation income. It is more realistic than the original domestic-funded enterprise to calculate tax reduction and exemption from the date of opening; it can also encourage enterprises to shorten construction. Cycle, achieve profit as soon as possible, and improve investment efficiency.
Enterprises that enjoy the regular tax reduction and exemption of corporate income tax, such as “two exemptions and three reductions†and “five exemptions and five reductionsâ€, will still implement the “from old†principle after the implementation of the new law, and the relevant preferential measures and years will be enjoyed until the expiration, but the calculation The taxable income shall be implemented in accordance with the relevant provisions of the new Enterprise Income Tax Law and the Implementation Regulations.
Old enterprises established before March 16, 2007, due to unprofitable and not yet enjoying tax benefits, will be counted from this year. In addition, when the corporate income tax transition preferentially enjoyed by the enterprise intersects with the preferential policies stipulated by the new law, the enterprise should calculate the tax burden according to its own situation and choose carefully.
Technical innovation has four major offers
In order to promote technological innovation and scientific and technological progress, the Enterprise Income Tax Law stipulates four aspects of tax incentives: First, in a tax year, the part of the technology transfer of resident enterprises that does not exceed 5 million yuan is exempted from corporate income tax; the part exceeding 5 million yuan The company shall reduce the enterprise income tax by half; the second is the research and development expenses incurred by the enterprise in developing new technologies, new products and new processes. On the basis of actual deduction, 50% shall be deducted. Third, venture capital enterprises shall invest in equity investment. If the unsold small and medium-sized high-tech enterprises are more than 2 years old, they may deduct the taxable income of the venture capital enterprise according to 70% of the investment amount in the year when the equity is held for 2 years; if the annual amount is insufficient, it may be In the future, the tax year will be deducted; fourthly, due to technological advancement and other reasons, the fixed assets of the enterprise can shorten the depreciation period or adopt the method of accelerated depreciation. The fixed assets include: fixed assets with faster product upgrading due to technological progress; A fixed asset in a state of strong vibration and high corrosion.
Small profit margin corporate tax rate of 20%
Small-scale and low-profit enterprises shall be subject to a corporate income tax rate of 20%. The criteria for recognition are: (1) Industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan. (2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan. Compared with the current preferential policies (the annual taxable income of domestic enterprises is less than 30,000 yuan, the tax rate is reduced by 18%, and the tax rate of 30,000 yuan to 100,000 yuan is reduced by 27%). The strength of the offer has been greatly improved.
Reasonable wages and expenses are deducted
The new corporate income tax law stipulates that reasonable wages and salaries incurred by enterprises are allowed to be deducted. Reasonable judgments are mainly based on whether the actual service provided by the employees and the total amount of remuneration are reasonably matched. Any wages and salaries incurred in accordance with the company's production and operation activities can be deducted before tax.
Tax reduction and exemption begins in the first year of operating income
The original foreign-funded enterprise income tax law uses the profit-making year as the starting date for tax reduction and exemption for enterprises. Such a rule has caused the problem of enterprises delaying the profit-making year to avoid taxation in practice, and tax collection and management is difficult. The new enterprise income tax law adopts a new method of calculating tax reduction and exemption from the tax year in which the enterprise obtains the first production and operation income. It is more realistic than the original domestic-funded enterprise to calculate tax reduction and exemption from the date of opening; it can also encourage enterprises to shorten construction. Cycle, achieve profit as soon as possible, and improve investment efficiency.
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