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Summary of preferential tax policies related to corporate income tax (attention + collection + forwarding)

author:Business Finance and Tax Consultant sy

This article is based on the State Administration of Taxation website on the "mass entrepreneurship, mass innovation" tax preferential policy guidelines mentioned in the enterprise income tax preferential documents source, there is a need for friends can pay attention to me, follow-up there are documents related to personal income tax and other aspects.

1. Notice of the Ministry of Finance, the State Administration of Taxation, the Development and Reform Commission, and the Ministry of Industry and Information Technology on Further Encouraging the Development of The Integrated Circuit Industry (Cai Shui [2015] No. 6)

Website:

http://www.chinatax.gov.cn/chinatax/n362/c1519514/content.html

2. Notice of the Ministry of Finance, the State Administration of Taxation, the Development and Reform Commission, and the Ministry of Industry and Information Technology on Issues Concerning Preferential Income Tax Policies for Enterprises in the Software and Integrated Circuit Industries (Cai Shui [2016] No. 49)

http://www.chinatax.gov.cn/chinatax/n362/c2842978/content.html

3. Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology on Improving the Pre-tax Deduction Policy for Research and Development Expenses (Cai Shui [2015] No. 119)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c1522729/content.html

4. Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Policies for Enterprise Income Tax related to the Placement of Disabled Persons for Employment (Cai Shui [2009] No. 70)

http://www.chinatax.gov.cn/chinatax/n362/c25379/content.html

5. Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Income Tax Policy of Enterprises Investing in Non-Monetary Assets (Cai Shui [2014] No. 116)

http://www.chinatax.gov.cn/chinatax/n362/c484449/content.html

6. Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policy Issues Related to Supporting the Development of the Animation Industry (Cai Shui [2009] No. 65)

http://www.chinatax.gov.cn/chinatax/n359/c30886/content.html

7. Notice of the Ministry of Finance and the State Administration of Taxation on the Applicable Tax Rates and Tax Credits for Overseas Income of High-tech Enterprises (Cai Shui [2011] No. 47)

http://www.chinatax.gov.cn/chinatax/n362/c156647/content.html

8. Notice of the Ministry of Finance and the State Administration of Taxation on Promoting the Relevant Tax Pilot Policies of the National Independent Innovation Demonstration Zone to the Nationwide Implementation (Cai Shui [2015] No. 116)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c1522569/content.html

9. Notice of the Ministry of Finance and the State Administration of Taxation on Further Encouraging the Development of the Software Industry and the Integrated Circuit Industry (Cai Shui [2012] No. 27)

http://www.chinatax.gov.cn/chinatax/n362/c204143/content.html

10. Notice of the Ministry of Finance and the State Administration of Taxation on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Cai Shui [2015] No. 106)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c1521809/content.html

11. Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Enterprise Income Tax Policies Related to Technology Transfer of Resident Enterprises (Cai Shui [2010] No. 111)

http://www.chinatax.gov.cn/chinatax/n362/c111824/content.html

12. Notice of the Ministry of Finance and the State Administration of Taxation on VAT Policies for Software Products (Cai Shui [2011] No. 100)

http://www.chinatax.gov.cn/chinatax/n359/c157725/content.html

13. Notice of the Ministry of Finance and the State Administration of Taxation on Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Cai Shui [2014] No. 75)

http://www.chinatax.gov.cn/chinatax/n362/c482609/content.html

14. Notice of the Ministry of Finance and the State Administration of Taxation on the Pre-tax Deduction Policy for Enterprise Income Tax of Reserves of SME Financing (Credit) Guarantee Institutions (Cai Shui [2017] No. 22)

http://www.chinatax.gov.cn/chinatax/n362/c5135369/content.html

15. Announcement of the Ministry of Finance, the State Administration of Taxation, the Development and Reform Commission, and the Ministry of Industry and Information Technology on Promoting the High-quality Development of the Integrated Circuit Industry and the Software Industry (No. 45 [2020])

http://www.chinatax.gov.cn/chinatax/n362/c5159888/content.html

16. Notice of the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission, and the Ministry of Industry and Information Technology on Issues Concerning Enterprise Income Tax Policies for Integrated Circuit Manufacturers (Cai Shui [2018] No. 27)

http://www.chinatax.gov.cn/chinatax/n362/c12223123/content.html

17. Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology on Policy Issues Concerning the Pre-tax Deduction of Overseas Research and Development Expenses Entrusted by Enterprises (Cai Shui [2018] No. 64)

http://www.chinatax.gov.cn/chinatax/n362/c16209774/content.html

18. Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology on Increasing the Pre-tax Deduction Ratio for Research and Development Expenses (Cai Shui [2018] No. 99)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c18353158/content.html

19. Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology, and the National Development and Reform Commission on Promoting the Income Tax Policy of Technologically Advanced Service Enterprises in pilot areas for the innovative development of trade in services to the whole country (Cai Shui [2018] No. 44)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c15151117/content.html

20. Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology, and the National Development and Reform Commission on Promoting the Income Tax Policy for Technologically Advanced Service Enterprises to the Whole Country (Cai Shui [2017] No. 79)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c8133464/content.html

21. Announcement of the Ministry of Finance, the State Administration of Taxation and the Securities Regulatory Commission on The Tax Policies Related to the Pilot Phase of the Domestic Issuance of Depositary Receipts by Innovative Enterprises (No. 52 [2019])

http://www.chinatax.gov.cn/n810341/n810755/c4244429/content.html

22. Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Venture Capital Enterprises and Angel Investment Individuals (Cai Shui [2018] No. 55)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c13973830/content.html

23. Announcement of the Ministry of Finance and the State Administration of Taxation on The Income Tax Policy for Enterprises in the Integrated Circuit Design and Software Industry (No. 68 [2019])

http://www.chinatax.gov.cn/n810341/n810755/c4368643/content.html

24. Announcement of the Ministry of Finance and the State Administration of Taxation on the Applicable Policies for the Settlement and Payment of Enterprise Income Tax for Integrated Circuit Design Enterprises and Software Enterprises in 2019 (No. 29 [2020])

http://www.chinatax.gov.cn/chinatax/n362/c5150613/content.html

25. Announcement of the Ministry of Finance and the State Administration of Taxation on the Policies Concerning the Pre-tax Deduction of Reserves for Loan Losses of Agriculture-related Loans of Financial Enterprises and Small and Medium-sized Enterprises (No. 85 [2019])

http://www.chinatax.gov.cn/chinatax/n362/c5136789/content.html

26. Announcement of the Ministry of Finance and the State Administration of Taxation on Further Improving the Pre-tax Deduction Policy for R&D Expenses (No. 13 [2021])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c5163160/content.html

27. Announcement of the Ministry of Finance and the State Administration of Taxation on Expanding the Scope of Application of Preferential Policies for Accelerated Depreciation of Fixed Assets (No. 66 [2019])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c25913862/content.html

28. Notice of the Ministry of Finance and the State Administration of Taxation on the Deduction of Equipment and Appliances related to enterprise income tax policies (Cai Shui [2018] No. 54)

http://www.chinatax.gov.cn/chinatax/n362/c13973827/content.html

29. Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Relief Policies for Small and Micro Enterprises (Cai Shui [2019] No. 13)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c22674374/content.html

30. Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies for Microfinance Companies (Cai Shui [2017] No. 48)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c5149026/content.html

31. Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of preferential tax policies related to inclusive finance (No. 22 [2020])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c5149025/content.html

32. Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Tax Policies Related to Supporting Rural Financial Development (Cai Shui [2017] No. 44)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c6078016/content.html

33. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No. 6 [2021])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c5162506/content.html

34. Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carry-over Period for High-tech Enterprises and Technology-based SMEs (Cai Shui [2018] No. 76)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c17275566/content.html

35. Notice of the National Development and Reform Commission and Other Five Departments on the Requirements for Formulating the List of Integrated Circuit Enterprises or Projects and Software Enterprises Enjoying Preferential Tax Policies (No. 413 [2021] of the National Development and Reform Commission)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c5162974/content.html

36. Announcement of the State Administration of Taxation on Issues Related to tax policies for venture capital enterprises and individuals investing in angel investment (No. 43 [2018])

http://www.chinatax.gov.cn/chinatax/n363/c17275585/content.html

37. Announcement of the State Administration of Taxation on promulgating the Administrative Measures for the Pre-tax Deduction of Income Tax for Losses of Enterprise Assets (No. 25 [2011])

http://www.chinatax.gov.cn/chinatax/n362/c155916/content.html

38. Announcement of the State Administration of Taxation on Issues Concerning the Collection and Administration of Enterprise Income Tax for Investment in Non-Monetary Assets (No. 33 [2015])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c1519009/content.html

39. Announcement of the State Administration of Taxation on Issues Related to the Tax Policy of Accelerated Depreciation of Fixed Assets (No. 64 [2014])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c482989/content.html

40. Announcement of the State Administration of Taxation on Issues Concerning the Reduction and Exemption of Enterprise Income Tax from Technology Transfer (No. 62 [2013])

http://www.chinatax.gov.cn/chinatax/n362/c454528/content.html

41. Announcement of the State Administration of Taxation on The Pre-tax Deduction of Loan Losses of Financial Enterprises' Agriculture-related Loans and Small and Medium-sized Enterprises (No. 25 [2015])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c496649/content.html

42. Announcement of the State Administration of Taxation on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (No. 68 [2015])

http://www.chinatax.gov.cn/chinatax/n362/c1522030/content.html

43. Announcement of the State Administration of Taxation on The Implementation of Preferential Income Tax Policies for Supporting Small and Low-Profit Enterprises and Individual Industrial and Commercial Households (No. 8 [2021])

http://www.chinatax.gov.cn/chinatax/n362/c5163255/content.html

44. Announcement of the State Administration of Taxation on Issues Related to the Pre-tax Deduction Policy for Enterprise Research and Development Expenses (No. 97 [2015])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c1523636/content.html

45. Notice of the State Administration of Taxation on the Implementation of Preferential Income Tax for Venture Capital Enterprises (Guo Shui Fa [2009] No. 87)

http://www.chinatax.gov.cn/chinatax/n362/c25548/content.html

46. Announcement of the State Administration of Taxation on Issues Related to the Implementation of Preferential Income Tax Policies for High-tech Enterprises (No. 24 [2017])

http://www.chinatax.gov.cn/chinatax/n362/c6078025/content.html

47. Announcement of the State Administration of Taxation on Issues Concerning the Implementation of Inclusive Income Tax Relief Policies for Small and Micro-profit Enterprises (No. 2 [2019])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c22674375/content.html

48. Announcement of the State Administration of Taxation on Issues Related to Enterprise Income Tax Derived from the Transfer of Licensed Technology (No. 82 [2015])

http://www.chinatax.gov.cn/chinatax/n362/c1523130/content.html

49. Announcement of the State Administration of Taxation on Issues Concerning the Scope of Pre-tax Deductions for R&D Expenses (No. 40 [2017])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c8133467/content.html

50. Notice of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation on Amending and Issuing the Administrative Measures for the Identification of High-tech Enterprises (Guoke Fahuo [2016] No. 32)

http://www.most.gov.cn/kjzc/gjkjzc/qyjsjb/201706/t20170629_133827.html

51. Notice of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation on Amending and Issuing the Guidelines for the Administration of the Identification of High-tech Enterprises (Guoke Fahuo [2016] No. 195)

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c3496775/content.html

52. Notice of the Ministry of Culture, the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Identification of Animation Enterprises (trial implementation) (Wenshifa [2008] No. 51)

http://www.chinatax.gov.cn/chinatax/n362/c5141/content.html

53. Announcement of the Ministry of Industry and Information Technology of the People's Republic of China, the Ministry of Finance of the National Development and Reform Commission, and the State Administration of Taxation (No. 10 [2021])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c5163978/content.html

54. Announcement of the Ministry of Industry and Information Technology of the People's Republic of China, the Ministry of Finance of the National Development and Reform Commission, and the State Administration of Taxation (No. 9 [2021])

http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c5163819/content.html

55. Notice of the Ministry of Finance and the State Administration of Taxation on Further Encouraging the Development of the Software Industry and the Integrated Circuit Industry (Cai Shui [2012] No. 27)

56. Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation of Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (No. 12 [2021])

http://www.chinatax.gov.cn/chinatax/n362/c5163253/content.html

A total of 56 policy documents related to corporate income tax are from the website of the Ministry of Science and Technology of the People's Republic of China, and the others are from the website of the State Administration of Taxation.

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