I. Preferential income tax for software development enterprises and integrated circuit design enterprises

(a) software development enterprises must meet the following conditions:

1. Obtained the software enterprise certification issued by the provincial information industry department.

2 computer software development and production, system integration, application services and other corresponding technical services as the main business, enterprises engaged in software trade alone shall not enjoy.

3. Have more than one software product developed by the enterprise or with intellectual property rights, or provide services such as computer information system integration certified by the qualification grade. ?

4. Having technical equipment and business premises required for software development and corresponding technical services. ?

5. The proportion of technical personnel engaged in software product development and technical services to the total number of employees in the enterprise is not less than 50%. ?

6 software technology and product research and development funds accounted for more than 8% of enterprise software revenue. ?

7. The annual software sales revenue accounts for more than 35% of the total annual income of the enterprise, of which the self-produced software revenue accounts for more than 50% of the software sales revenue. ?

(two) integrated circuit design enterprises must also meet the following conditions:

1. Certificates and documents approved by authorized institutions entrusted by the Ministry of Information Industry.

2. Integrated circuit design is the main business. ?

3. It has the basic conditions such as production and business premises, software and hardware facilities and personnel suitable for the design and development of integrated circuits, its production technology and integrated circuit design management norms, and the means and capabilities to ensure the quality of designed products. ?

4. The income from independent design of integrated circuit products and the income from commissioned design products account for more than 30% of the total annual income of the enterprise. ?

(3) Key software enterprises in national planning and layout must be in the list of key software enterprises determined by the National Development and Reform Commission, the Ministry of Commerce, the Ministry of Information Industry and State Taxation Administration of The People's Republic of China, and obtain the certificate of key software enterprises in national planning and layout recognized by China Software Association. ?

(4) Newly established software enterprises and integrated circuit enterprises refer to those newly established after July 1 2000. "Profit-making year" refers to the first tax year after an enterprise starts production and operation. If an enterprise has losses at the initial stage of its establishment, it can be carried forward year by year to make up for them in accordance with the provisions of the tax law, and the tax year after making up (or exceeding the prescribed recovery period) is the first profit-making year; The income tax relief period shall be calculated continuously from the profit-making year, and shall not be extended due to intermediate losses.

II. Preferential income tax for reemployment of laid-off workers by enterprises

(a) the scope of laid-off workers?

Specifically: 1. Laid-off workers from state-owned enterprises; 2. Unemployed persons in state-owned enterprises; 3. Persons who need to be placed in the closure and bankruptcy of state-owned enterprises; 4 other unemployed people in cities and towns who enjoy the minimum living guarantee and have been unemployed for more than one year. ?

Laid-off workers placed by enterprises need to hold a re-employment concession card issued by the labor and social security department. ?

(2) What are the specific conditions of a commercial enterprise?

1. "Commercial enterprise" refers to retail (excluding tobacco products retail), accommodation and catering (excluding tourist hotels). A commercial retail enterprise refers to a commercial retail enterprise that owns commodity business premises and counters, does not produce its own commodities, and directly faces the final consumers, including department stores, supermarkets and retail stores directly engaged in the sales of comprehensive commodities. ?

2. Newly-established commercial enterprises should obtain the Certificate of Newly-established Commercial Enterprises Absorbing Laid-off Workers issued by the labor and social security department, and existing commercial enterprises should obtain the Certificate of Existing Commercial Enterprises Absorbing Laid-off Workers issued by the labor and social security department. ?

3. Laid-off workers have been placed in accordance with the prescribed proportion. ?

4. Establish stable labor relations with laid-off workers, sign labor contracts or agreements for more than 1 year, and handle endowment insurance for laid-off workers. ?

(3) What are the specific conditions of service-oriented enterprises?

1. Service-oriented enterprises refer to enterprises engaged in business activities stipulated in the current business tax "service industry", excluding service-oriented enterprises engaged in advertising, sauna, massage, Internet cafes and oxygen bars. ?

2. Newly-established service enterprises should obtain the Certificate of Newly-established Service Enterprises Absorbing Laid-off Workers issued by the labor and social security department, and existing service enterprises should obtain the Certificate of Existing Service Enterprises Absorbing Laid-off Workers issued by the labor and social security department. ?

3. Other conditions shall be implemented according to the standards of commercial enterprises. ?

(4) Economic entities set up by large and medium-sized state-owned enterprises through separation of main and auxiliary industries, restructuring of auxiliary industries, and resettlement of surplus personnel?

1. An economic entity must meet the following conditions:

(1) Use the non-main business assets, idle assets or effective assets of the original enterprise (hereinafter referred to as "three types of assets"). ?

(2) Independent accounting, clear property rights and gradual diversification of property rights subjects. ?

(3) absorb the surplus staff of the original enterprise, accounting for more than 30% (including 30%) of the total number of employees.

(4) Change or sign a new labor contract with the placed employee. ?

Among them, the identification of "three types of assets" of local enterprises is certified by the financial department or the state-owned assets management department approved by the financial department; The identification of the separation of main and auxiliary industries, the restructuring of auxiliary industries and the diversification of property rights should be certified by the economic and trade department; The identification of surplus personnel, the signing of labor contracts and the proportion of resettlement shall be certified by the labor and social security departments. Central enterprises need to issue a joint reply from the State Economic and Trade Commission, the Ministry of Finance and the Ministry of Labor and Social Security and a certificate from the group company (head office). ?

2. Large and medium-sized state-owned enterprises (hereinafter referred to as enterprises) are state-owned and state-controlled large and medium-sized enterprises, in which state-owned holding refers to absolute state-owned holding. Absolute state-owned holding refers to an enterprise whose state-owned capital (equity) ratio exceeds 50% of the total capital of the enterprise. ?

3. The classification standards of large and medium-sized state-owned enterprises shall be implemented in accordance with the enterprise classification standards stipulated in the Notice on Printing and Distributing the Interim Provisions on the Standards for Small and Medium-sized Enterprises (State Economic and Trade Small and Medium-sized Enterprises [2003]143) jointly issued by the former State Economic and Trade Commission, the former State Planning Commission, the Ministry of Finance and the National Bureau of Statistics. ?

4. Define the scope of enterprise auxiliary assets. Auxiliary assets are mainly business units and corresponding assets that are not closely related to the main business of the enterprise and have certain survival and development potential, mainly including parts processing, repair and replacement, transportation, design, consulting, scientific research institutes and other units serving the main business. ?

(5) Processing-oriented labor and employment service enterprises and street community processing-oriented small enterprises have the Certificate of Acceptance of Laid-off Workers by Processing-oriented Labor and Employment Service Enterprises or the Certificate of Acceptance of Laid-off Workers by Street Community Processing-oriented Small Enterprises issued by the labor and social security department. Other conditions shall be implemented with reference to the above standards. ?

(six) the newly established enterprises for the placement of laid-off and reemployment personnel refer to the newly established enterprises after September 30, 2002.

Three. Preferential Income Tax for Resettlement of Retired Soldiers in Self-employed Towns

(1) Self-employed retired soldiers in cities and towns refer to non-commissioned officers and conscripts who meet the conditions of urban resettlement, sign an agreement with the civil affairs department of the resettlement place for self-employment of retired soldiers, and receive a self-employment certificate for retired soldiers in cities and towns. ?

(II) Newly established service-oriented enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars) and commercial enterprises (except commercial enterprises engaged in wholesale, wholesale and retail business and other non-retail business) where service-oriented enterprises refer to enterprises engaged in business activities specified in the current business tax "service industry" tax item. ?

(3) Obtaining a certificate issued by the civil affairs department that a newly-established service-oriented enterprise or a newly-established commercial retail enterprise has resettled demobilized soldiers in cities and towns to find jobs for themselves. ?

(four) when the newly resettled self-employed urban retired soldiers reached the prescribed proportion.

(five) the self-employed urban retired soldiers who have signed a labor contract with a term of more than l years and paid social insurance.

Four, scientific research units and colleges and universities to serve various industries, such as the transfer of technological achievements and other income tax concessions.

(1) Scientific research institutions owned by the whole people and independently accounted for by the science and technology commissions of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning and reported to the tax authorities at the same level, excluding scientific research institutions affiliated to enterprises and institutions and various intermediary organizations for technology development, consultation and service. ?

(2) approved by the people's government at or above the provincial level or the national education administrative department, and recognized by the state with a college degree or above, as well as design institutes and research institutes organized by universities that integrate scientific research, production and teaching. ?

(3) Obtain the valid certification documents or documents of the organizers (such as the government and the education department) for hosting the school, and confirm that the registered technology contract can provide a detailed list of actual technical service income.

Five, enterprises and institutions to transfer technological achievements and other income tax concessions.

(1) It must be a science and technology development institution run by institutions owned by the whole people, a private science and technology institution or a science and technology development institution run by large and medium-sized state-owned enterprises. ?

(two) to obtain the technical contract registered by the authorized institution and provide a detailed list of the actual technical service income.

Intransitive verbs: preferential income tax for logistics economic entities in colleges and universities

(1) The colleges and universities to which the logistics economic entities of colleges and universities belong shall be approved by the people's governments at or above the provincial level or the education administrative departments of the state, and the state shall recognize their college education or above. ?

(2) In the process of the reform of the university logistics system, it must be separated from the original university logistics management department, carry out independent accounting, and be qualified as a legal person. At the same time, the school is still the main service object, and the income mainly comes from the economic entity of the school. ?

Other economic entities established outside the reform of university logistics system shall not enjoy the tax exemption policy of "university logistics entity". ?

(three) the income is the rent and labor income obtained by providing logistics services for students, teachers and school teaching, and is entitled to tax reduction and exemption, and shall not enjoy other income.

(four) with the relevant documents of logistics reform in colleges and universities.

VII. Preferential income tax for transformation of scientific research institutions

(1) the State Council must approve the transformation of 242 scientific research institutions managed by the former State Economic and Trade Commission 10 National Bureau and 34 scientific research institutions managed by the Ministry of Construction 1 1 departments (units) into enterprises and scientific research institutions into enterprises. ?

Approved by the Ministry of Science and Technology, the Ministry of Finance and the Central Organizing Committee, the State Council departments (units) belong to the social public welfare scientific research institutions, and the scientific research institutions that transfer enterprises or settle in enterprises enjoy the above preferential policies. ?

(2) The starting time for enjoying preferential treatment is the date of registration. ?

(three) the original scientific research institutions accounted for the proportion of equity reached the prescribed standards. ?

(four) must have the approval issued by the relevant departments and the approved restructuring plan. ?

(five) after the overall restructuring of scientific research institutions, the equity in the new enterprise reached more than 50%.

Eight, the central government, the State Council, the service center of various departments of the income tax concessions.

(a) the office service centers of the central departments, ministries and commissions of the State Council and directly affiliated institutions after the reform of the logistics system with the approval of the office of the Central Organization Establishment Committee. Office service centers include non-independent accounting office service units that provide logistics services for offices and employees' lives, such as office canteens, motorcades, infirmary, kindergartens, barber shops, laundry rooms, bathrooms and non-staple food bases (green bases). ?

(two) must implement independent economic accounting and have the qualification of enterprise legal person or enterprise legal person, and go through the tax registration according to the regulations. ?

(3) Income from internal logistics services of organs refers to the income obtained after the state finance fully allocates administrative office funds and provides various kinds of labor and technical services for the work needs of organs of various departments of the central government. ?

(four) after the reform, the service center of the organ shall separately account for the income obtained by providing logistics support services to the internal organs and the income obtained by providing services to the external organs. If it cannot be accounted for separately, it shall not enjoy preferential tax policies. ?

(five) the specific conditions for the preferential examination and approval of the newly established enterprise income tax, which is mainly engaged in business service activities such as personnel placement and diversion:

1. If the number of people resettled and diverted in that year exceeds 60% of the total number of employees in the enterprise, the enterprise income tax will be exempted for 3 years; After the expiration of the tax exemption period, if the newly resettled personnel account for more than 30% of the total number of employees in the enterprise, the enterprise income tax will be halved for 2 years. ?

2. The total number of employees in the enterprise includes all kinds of personnel working in the enterprise, including temporary workers, contract workers and employed retirees. ?

3. Establish a stable labor relationship with the placed triage personnel, and sign a labor contract or agreement for more than 1 year. ?

4. Resettlement of triage personnel and termination of labor relations with the original unit, and handling endowment insurance for resettlement of triage personnel. ?

(six) the local provincial party committee government service center after the logistics reform of the organs shall be implemented with reference to the above conditions.

Nine. Specializing in the production of "Catalogue of Equipment (Products) of Environmental Protection Industry Encouraged by the State" for enterprise income tax concessions.

The equipment (products) produced by (1) belong to the equipment (products) listed in the current catalogue of equipment (products) of environmental protection industries encouraged by the state (the first batch). ?

(two) to be able to independently calculate and calculate profits and losses. ?

(three) environmental protection equipment (products) production enterprises at or above the prefecture level (including the municipal level) certified by the former Economic and Trade Commission (now the National Development and Reform Commission).

X. Preferential income tax for forestry enterprises

(1) The subjects enjoying preferential treatment include all enterprises and institutions that plant trees, tree seeds and seedling crops and engage in the primary processing of forest products. ?

(two) must be the income from planting trees, tree seeds and seedling crops and engaging in primary processing of forest products. Planting trees, tree seeds and seedling crops, and engaging in the primary processing of forest products shall be carried out in accordance with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Collection of Enterprise Income Tax by State-owned Agricultural Enterprises and Institutions (Caishuizi [1997] No.49). ?

(3) Duty-free trees, tree seeds, seedling crops planting and primary processing of forest products must be accounted for separately from other businesses, which can accurately provide income accounting for trees, tree seeds, seedling crops planting and primary processing of forest products. ?

XI。 Preferential income tax for fishery enterprises

(1) offshore fishing enterprises must meet the following conditions to enjoy tax reduction or exemption:

1. Obtain the Qualification Certificate of Offshore Fishery Enterprise issued by the Ministry of Agriculture and it is within the validity period. ?

2 must be engaged in offshore fishing business income. ?

(2) Fishery enterprises must meet the following conditions to enjoy tax reduction or exemption:

1. Obtain the Fishing License issued by the fishery authorities at all levels and within the validity period. ?

2 must be engaged in offshore and offshore fishing business income. Offshore and inland waters fishing business income does not enjoy preferential treatment. ?

(3) The income obtained by state-owned offshore fishing enterprises and other state-owned offshore fishing enterprises from primary fishery processing shall be exempted from enterprise income tax in accordance with the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Collection of Enterprise Income Tax by State-owned Agricultural Enterprises and Institutions (Caishuizi [1997] No.49) issued by the Ministry of Finance. ?

(4) Fishery enterprises can separately account for tax exemption business and tax collection business.

Twelve. Preferential income tax for western development

(1) Those who enjoy preferential income tax for the development of the western region must be domestic-funded enterprises located in industries encouraged by the state in the western region. The western region includes Chongqing, Sichuan, Guizhou, Yunnan, Shaanxi, Gansu, Qinghai, Xizang Autonomous Region, Ningxia Hui Autonomous Region, Xinjiang Uygur Autonomous Region, Xinjiang Production and Construction Corps, Inner Mongolia Autonomous Region and Guangxi Zhuang Autonomous Region. Xiangxi Tujia and Miao Autonomous Prefecture in Hunan Province, Enshi Tujia Autonomous Prefecture in Hubei Province and Yanbian Korean Autonomous Prefecture in Jilin Province shall be implemented with reference to the preferential policies in the western region. ?

(2) Only enterprises built and operated by investors can enjoy preferential treatment, and construction enterprises that only undertake engineering construction shall not enjoy preferential treatment. ?

(three) to provide a detailed list of project business income and total enterprise income. ?

(4) Enterprises with reduced tax rate of 15% must meet the following conditions:

1. The main business is the industrial projects specified in the Catalogue of Industries, Products and Technologies Encouraged by the State at Present (revised in 2000). ?

2. The main business income accounts for more than 70% of the total income of the enterprise. ?

3. Obtain the certification documents of industries, products and technologies encouraged by the state issued by the relevant industry authorities at or above the provincial level (including the provincial level). ?

(five) the newly established transportation, electric power, water conservancy, postal services, radio and television must meet the following conditions before they can enjoy the preferential treatment of "two exemptions and three reductions":

1. The main business income accounts for more than 70% of the total income of the enterprise. ?

2. Transportation enterprises refer to newly established enterprises engaged in highway, railway, aviation, port and dock operation and pipeline transportation. Newly-built electric power enterprises refer to enterprises that invest in newly-built electric power business. Newly-built water conservancy enterprises refer to enterprises that invest in the comprehensive management of new rivers and lakes, flood control and waterlogging elimination, irrigation, water supply, water resources protection, hydropower generation, soil and water conservation, river dredging, river and sea dike construction and other water conservancy and water disaster prevention and control. Newly established postal enterprises refer to enterprises that invest in newly established postal services. Newly-built radio and television enterprises refer to enterprises that invest in newly-built radio and television services. ?

(six) the approval documents of the provincial people's government shall be provided for the regular tax reduction and exemption in ethnic autonomous areas. ?

(seven) it is difficult to define whether the investment project belongs to the encouraged project, the tax authorities shall require the enterprise to provide the certification documents issued by the relevant industry authorities at or above the provincial level (including the provincial level), and combine with other relevant materials for examination and determination.

Thirteen. Preferential income tax for youth activity places

(a) Youth Palace, Youth Activity Center and other public welfare places that provide science, technology, culture, moral education, patriotism education and sports activities for young students. ?

(two) to obtain the certification materials issued by the Youth League Committee at or above the county level to provide public welfare activities for young students. ?

(three) to obtain a business license issued by the competent department of culture or sports.

Fourteen, the production and assembly of special supplies for the disabled enterprise income tax concessions.

(1) It must be an enterprise that produces and assembles special articles for the disabled within the scope of the Catalogue of Special Articles for the Disabled in China (the first batch). ?

(two) the annual sales income of special products for the disabled produced or assembled by the enterprise accounts for more than 50% of the total income of the enterprise (excluding export income). ?

(3) Having sound accounting vouchers, being able to provide accurate and complete tax payment information to the competent tax authorities, and being able to independently and accurately account for the income of special articles for the disabled produced or assembled by the enterprise. ?

(four) must have certain production and assembly conditions and other auxiliary conditions to help the disabled recover. Among them:?

1. The enterprise shall have at least 2 professional and technical personnel who have obtained the registration qualification certificate of the prosthetic appliance manufacturing enterprise; Where there are more than 20 production personnel in the enterprise, the professional and technical personnel who have obtained the registered qualification certificate of the prosthetic appliance production enterprise shall not be less than 1/6 of all production personnel. ?

2. Have special equipment and tools for measuring and shaping, gypsum processing, vacuum forming, polishing and decoration, fitter assembly, alignment adjustment, thermoplastic forming, prosthetic function training, etc.

3. The reception room for the disabled shall not be less than 15 square meters, the artificial limb and orthosis making room shall not be less than 20 square meters, and the artificial limb function training room shall not be less than 80 square meters. ?

(five) to provide the list of enterprises producing special supplies for the disabled and the relevant "Practice Certificate" (copy).

Fifteen, the calculation of the starting time of tax reduction and exemption shall be carried out in accordance with the following provisions:

(a) laws, regulations and relevant state tax policies, in accordance with the relevant provisions. ?

(two) the date of production and operation that stipulates the starting time of tax reduction and exemption for newly-established enterprises refers to the date when taxpayers get their first income. ?

(3) Where it is stipulated that a newly-established enterprise shall obtain a qualification certificate or other qualification certificate issued by a government department or an industry association as a condition for enterprise income tax reduction and exemption, it shall enjoy the enterprise income tax reduction and exemption policy within the remaining tax reduction and exemption period specified in Item (2) of this article from the date when the relevant departments confirm the qualifications and qualifications.