Port communication2025深圳前海公司注册各行业类目优惠政策解读一、技术服务类企业的税收优惠政策：High-tech enterprise income tax preferential tax rate reduction and exemption：It is a high-tech enterprise that needs key support from the state.，Corporate income tax is levied at a reduced rate of 15%。
Newly established high-tech enterprises in the special zone that need key support from the state will be exempted from corporate income tax for two years and reduced by half for three years.：Within the Special Economic Zone on January 1, 2008(Contains)High-tech enterprises that need key support from the country after completing registration，在经济特区内取得的所得自取得第一笔生产经营收入所属纳税年度起，Exemption from corporate income tax from the first to the second year，From the third to the fifth year, corporate income tax is levied at half the statutory rate of 25%.。
Software and integrated circuit corporate income tax will be exempted for two years and reduced by half for three years：2008From January 1st，对我国境内新办软件生产企业经认定后自获利年度起，Exemption from corporate income tax in the first and second years，Corporate income tax is halved from the third to fifth years。Preferential income tax rate for national key software enterprises：A key software production enterprise within the national planning layout，If you do not enjoy tax exemption benefits in the current year，Corporate income tax is levied at a reduced rate of 10%。
within a tax year，The portion of the technology transfer income of a resident enterprise not exceeding 5 million yuan，Exemption from corporate income tax；The portion exceeding RMB 5 million，Halve corporate income tax。
two、环境保护类企业的税收优惠政策企业购置并实际使用《节能节水专用设备企业所得税优惠目录》、Special equipment specified in the "Environmental Protection Special Equipment Enterprise Income Tax Preferential Catalog" and the "Safety Production Special Equipment Enterprise Income Tax Preferential Catalog"，10% of the investment in this special equipment can be deducted from the enterprise's tax payable for the year.；Insufficient credits for the current year，The credit can be carried forward to the next 5 tax years。
Engage in qualified environmental protection、Three exemptions and three half reductions in corporate income tax for energy and water conservation projects：Enterprises engage in specified and qualified environmental protection、节能节水项目的所得自项目取得第一笔生产经营收入所属纳税年度起，Exemption from corporate income tax from the first to the third year，Corporate income tax is halved from the fourth to the sixth year。
The corporate income tax earned by energy-saving service companies from implementing contract energy management projects is exempted for three years and halved for three years.：Implement contract energy management projects for qualified energy-saving service companies，符合企业所得税税法有关规定的自项目取得第一笔生产经营收入所属纳税年度起，Exemption from corporate income tax from the first to the third year，Corporate income tax is halved from the fourth to the sixth year。
three、科技创新类企业的税收优惠政策开发新技术、new products、Research and development expenses incurred for new processes are deducted from corporate income tax：Enterprises develop new technologies、new products、Research and development of new process generation
cost
，Intangible assets that have not been formed are included in the current profits and losses.，On the basis of actual deductions in accordance with regulations，developed according to research
cost
50% super deduction；forming intangible assets，Amortized at 150% of the cost of intangible assets。
Animation corporate income tax is exempted for two years and reduced by half for three years：2009From January 1st，Independently developed by certified animation companies、Produce animation products，You can apply to enjoy the country’s current preferential income tax policies that encourage the development of the software industry.。That is, starting from the profit-making year，Exemption from corporate income tax in the first and second years，Corporate income tax is halved from the third to fifth years。
For key animation companies within the national planning layout，First determine whether it enjoys tax exemption benefits in the current year，If you do not enjoy tax-free benefits that year，Corporate income tax can be levied at a reduced rate of 10%。Four、金融服务类企业的税收优惠政策
- 对证券投资基金从证券市场中取得的收入，Including buying and selling stocks、Bond spread income，dividends on equity、dividend income。Interest income and other income from bonds，No corporate income tax for the time being。
- 对投资者从证券投资基金分配中取得的收入，No corporate income tax for the time being。
- 对证券投资基金管理人运用基金买卖股票、Bond spread income，No corporate income tax for the time being。
财税〔2005〕155号《财政部国家税务总局关于合格境外机构投资者营业税政策的通知》规定对合格境外机构投资者（简称QFII）委托境内公司在我国从事证券买卖业务取得的差价收入，Business tax exemption。
(Definition of Qualified Foreign Institutional Investor：Comply with China Securities Regulatory Commission、The conditions stipulated in the "Measures for the Administration of Domestic Securities Investments by Qualified Foreign Institutional Investors" issued by the People's Bank of China and the State Administration of Foreign Exchange，Investment in China's securities market approved by the China Securities Regulatory Commission，A Chinese overseas fund management institution that has obtained quota approval from the State Administration of Foreign Exchange.、insurance company、Securities company、Other asset management institutions。
）创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，70% of the investment amount can be deducted from the taxable income of the venture capital enterprise in the year when the equity is held for two years.；Insufficient deductions in the current year，Can be carried forward and deducted in future tax years。
five、商业保理企业的税收优惠政策自2014年8月1日起，Commercial factoring companies registered in Qianhai，Interest income earned from factoring business can be taxed at the differential tax rate，Other income from factoring business is taxed in full。Enterprises can go to the Qianhai Local Taxation Bureau to handle tax declaration procedures。
When Qianhai commercial factoring companies apply for tax incentives，The "Business Tax Return Form" (main form) and the "Shenzhen Financial and Insurance Industry Business Tax Return Form" (attached form) should be filled in。
Interest income earned by commercial factoring companies from factoring business，Fill in the report under "General Loans" of "Business Projects"，Fill in the "total taxable income" based on the total amount of interest obtained.，Fill in the "taxable deduction item amount" based on the amount of loan interest paid to the financial institution.，The difference between the two is reported as "taxable turnover"。
About Hong Kong Xintong
Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。
