What can be exempted from enterprise income tax?

Reduction or exemption of preferential treatment:

1. Income from agriculture, forestry, animal husbandry and fishery projects

(1) The income of enterprises engaged in the following projects shall be exempted from enterprise income tax:

The cultivation of vegetables, cereals, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts;

② Breeding of new crop varieties;

③ Chinese herbal medicine planting;

④ Cultivation and planting of trees;

⑤ Livestock and poultry breeding;

⑥ Collection of forest products;

All landowners irrigation, primary processing of agricultural products, veterinary, agricultural extension, operation and maintenance of agricultural machinery and other agricultural, forestry, animal husbandry and fishery services;

8 offshore fishing.

(2) The enterprise income tax shall be levied at half the income of the following items (cross-topic):

(1) the cultivation of flowers, tea and other beverage crops and spice crops;

② Marine aquaculture and inland aquaculture.

(3) According to the entrustment contract, the entrusting enterprise provides primary processing services for agricultural products that meet the requirements, and the processing fees charged by it can be treated as tax-free items for primary processing of agricultural products.

(4) If an enterprise engages in planting and breeding projects that enjoy 50% enterprise income tax preferential treatment and directly carries out primary processing and conforms to the scope of the Catalogue of Primary Processing of Agricultural Products, the enterprise shall reasonably divide the costs and expenses of different projects, separately account for the income of planting, breeding projects and primary processing projects, and enjoy tax preferential treatment according to applicable policies.

(five) enterprises engaged in different enterprise income tax policies at the same time should be accounted for separately, and the tax basis and preferential amount of preferential projects should be calculated separately; If the accounting is unclear, it can be verified by the competent tax authorities in accordance with the proportional sharing method or other reasonable methods.

(6) Enterprises do not enjoy preferential policies for primary processing of agricultural products for the income from screening, sub-packaging and packaging of tea.

(7) The income generated by direct sales of agricultural products by enterprises cannot enjoy preferential tax policies for agriculture, forestry, animal husbandry and fishery projects.

2 investment and operating income of public infrastructure projects supported by the state.

From the tax year when the project obtains the first income from production and operation, the enterprise income tax will be exempted in the 1-3 year, and the enterprise income tax will be halved in the 4-6 year. "three exemptions and three reductions"

Explain that the year when the preferential treatment begins is "the tax year when the first income from production and operation is obtained", not "the profit-making year" and "the establishment year".

Explain that the enterprises contracted for the above-mentioned projects, contracted for construction and built for their own use do not enjoy the above-mentioned preferential enterprise income tax.

(1) Enterprises invest and operate public infrastructure projects that meet the conditions and standards, and build them in batches (such as docks, berths, terminals, runways, road sections, generator sets, etc.). ) One-time approval. At the same time, those who meet the following conditions can enjoy the preferential treatment of "three exemptions and three reductions" of enterprise income tax according to batch calculation:

① Different batches are independent of each other in space;

(2) Each batch has its own income-generating function;

(3) to each batch of accounting, accounting income, reasonable allocation of expenses during the period.

(2) Resident enterprises engaged in new power grid (power transmission and transformation facilities) projects that meet the prescribed conditions and standards can enjoy the preferential enterprise income tax policy of "three exemptions and three reductions" according to law. Based on the accounting characteristics of new power grid projects of enterprises, the taxable income of new power grid projects is reasonably calculated by asset ratio method, that is, the proportion of the original value of new power transmission and transformation fixed assets of enterprises to the original value of all power transmission and transformation fixed assets of enterprises, and the preferential enterprise income tax policy of "three exemptions and three reductions" is enjoyed accordingly.

3. Income from qualified environmental protection, energy saving and water saving projects.

If it is transferred within the time limit for tax reduction or exemption, the transferee may enjoy the prescribed preferential tax reduction or exemption for the remaining period from the date of transfer; If the transfer is made after the expiration of the tax reduction or exemption period, the transferee shall not enjoy the tax reduction or exemption treatment of the project repeatedly.

4. Eligible technology transfer income

The eligible technology transfer income in a tax year, and the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan, shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.

It shows that the technology transfer income obtained by the national resident enterprises from the transfer of non-exclusive licensing rights for more than five years (including the same below) from 65438 10 to 65438 10+0,2015 is also included in the above-mentioned technology transfer income enjoying enterprise income tax concessions. (new)

The explanation is technology transfer income, not technology transfer income. Technology transfer income = technology transfer income-technology transfer cost related taxes and fees.

Among them, technology transfer income refers to the price obtained by the parties after performing the technology transfer contract, excluding non-technical income such as sales or transfer of equipment, instruments, spare parts and raw materials.

Explain that enterprises that enjoy the preferential treatment of enterprise income tax reduction and exemption from technology transfer income shall separately account for technology transfer income and reasonably share the expenses during the enterprise period; If it is not calculated separately, it shall not enjoy the preferential income tax for technology transfer enterprises.

Explain that technology transfer requires signing a technology transfer contract. Among them, domestic technology transfer must be recognized and registered by the scientific and technological departments at or above the provincial level, cross-border technology transfer must be recognized and registered by the commercial departments at or above the provincial level, and technology transfer involving financial support must be approved by the scientific and technological departments at or above the provincial level.

It shows that resident enterprises do not enjoy the preferential policy of enterprise income tax reduction and exemption for technology transfer when they obtain the income from technology transfer that prohibits and restricts exports.

It shows that resident enterprises do not enjoy the preferential policy of enterprise income tax reduction and exemption for related parties with direct or indirect total shareholding of 100% to obtain technology transfer.

Explain that the income from technical consultation, technical service and technical training that can be included in the income from technology transfer refers to the income generated by the necessary technical consultation, technical service and technical training provided by the transferor to enable the transferee to master the transferred technology, put it into use and realize industrialization, and at the same time meet the following conditions:

(1) Technical consultation, technical service and technical training related to technology transfer as stipulated in the technology transfer contract;

(2) The income from technical consultation, technical service and technical training shall be collected together with the income from technology transfer projects.

5. Interest income of China Railway Construction Bond.

Interest income from holding China Railway Construction bonds issued in 20 14 and 20 15 years shall be subject to enterprise income tax at half.

6.QFII, RQFII and other equity investment assets transferred in China are temporarily exempt from corporate income tax, starting from 20141017. The above income obtained by QFII and RQFII before 201416 5438+0017 shall be subject to enterprise income tax according to law.

The above provisions apply to QFII and RQFII that have no institutions or places in China or have institutions or places in China, but the above income has no actual connection with their institutions or places.

7. Business cultural institutions are transformed into preferential tax policies for enterprises.

(1) Business cultural institutions shall be exempted from enterprise income tax from the date of registration.

(2) The enterprise income tax involved in asset appraisal and appreciation, asset transfer or transfer during the transformation of operating cultural institutions shall enjoy corresponding preferential tax policies in accordance with the existing regulations.

(three) the losses caused by the transformation of publications into enterprises and the losses caused by the disposal of sluggish inventory publications by the issuing unit are allowed to be deducted before enterprise income tax in accordance with the provisions of tax laws and regulations.

8. The pilot tax policy of Shanghai-Hong Kong stock market transaction interconnection mechanism

(1) Income from transfer price difference obtained by mainland enterprise investors through investing in stocks listed on the Hong Kong Stock Exchange through Shanghai-Hong Kong Stock Connect is included in their total income, and enterprise income tax is levied according to law.

(2) Dividend income obtained by mainland enterprise investors from investing in stocks listed on the Hong Kong Stock Exchange through Shanghai-Hong Kong Stock Connect shall be included in their total income, and enterprise income tax shall be levied according to law. Among them, the income from dividends obtained by mainland resident enterprises from holding H shares 12 months continuously shall be exempted from enterprise income tax according to law.

(3) If the H-share companies listed on the Hong Kong Stock Exchange do not withhold dividends, the mainland enterprises shall declare and pay them themselves, and may apply for tax credits according to law.

(4) Income tax shall be temporarily exempted from the transfer price difference obtained by Hong Kong market investors (enterprises) investing in A shares listed on the Shanghai Stock Exchange.

(5) The dividend income obtained by Hong Kong market investors (enterprises) investing in A shares of Shanghai Stock Exchange will not be taxed according to the holding time difference for the time being, and the listed company will withhold and pay the income tax at the rate of 65,438+00%, and handle the withholding declaration with its competent tax authorities.

9. Support tax policies related to post-earthquake recovery and reconstruction in Ludian.

The preview knowledge of Tax Law II is constantly updated. When studying textbooks, candidates can refer to learning to improve learning efficiency, and then cooperate with a certain amount of practice to maximize the learning effect.