Preferential tax policies for major industries in Qianhai

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.。Preferential tax policies for technical service enterprises

1. 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%。
2. 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 to be supported by the country after completing Qianhai registration，Income derived from special economic zones，From the tax year in which the first production and operation income is obtained，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%.。
3. Software and integrated circuit corporate income tax will be exempted for two years and reduced by half for three years：2008From January 1st，After identification of newly established software production enterprises in my country,，Since profit year，Exemption from corporate income tax in the first and second years，Corporate income tax is halved from the third to fifth years。
4. 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%。
5. 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。

Preferential tax policies for environmental protection enterprises

1. Enterprises purchase and actually use the "Catalogue of Corporate Income Tax Preferences for Energy-Saving and Water-Saving Special Equipment"、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。
2. 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、Income from energy and water conservation projects，Starting from the tax year in which the project obtains its first production and operation income，Exemption from corporate income tax from the first to the third year，Corporate income tax is halved from the fourth to the sixth year。
3. 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，Comply with the relevant provisions of the corporate income tax law，Starting from the tax year in which the project obtains its first production and operation income，Exemption from corporate income tax from the first to the third year，Corporate income tax is halved from the fourth to the sixth year。

Preferential tax policies for scientific and technological innovation enterprises

1. develop new technologies、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。

1. 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%。

Preferential tax policies for financial services companies 1、Regarding preferential policies to encourage the development of securities investment funds ① For the income obtained by securities investment funds from the securities market，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。②Income received by investors from distribution of securities investment funds，No corporate income tax for the time being。

③For securities investment fund managers to use funds to buy and sell stocks、Bond spread income，No corporate income tax for the time being。2、The "Notice of the Ministry of Finance and the State Administration of Taxation on Business Tax Policies for Qualified Foreign Institutional Investors" stipulates that the price difference income obtained by qualified foreign institutional investors (QFII) entrusted domestic companies to engage in securities trading business in my country，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。

）3、Venture capital enterprises adopt equity investment methods to invest in unlisted small and medium-sized high-tech enterprises for more than 2 years.，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。

Preferential tax policies for commercial factoring companies 1、Promotional content effective from August 1, 2014，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。two、Declaration Procedures 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"。

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