科技创新类企业的税收优惠政策
- 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。
- 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%。
环境保护类企业的税收优惠政策
- 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。
- 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。
- 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。
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