Is the preferential enterprise income tax policy in the 2007 No. 92 document still applicable?

Regarding Cai Shui [2008] No. 1: In accordance with Cai Shui [2012] No. 27 Notice of the Ministry of Finance and the State Administration of Taxation on Further Encouraging the Development of the Software Industry and the Integrated Circuit Industry Enterprise Income Tax Policy, Items (1) to (9) of Article 1 of these Regulations shall cease to be implemented as of January 1, 2011. The provision on the exemption of enterprise income tax on the VAT levied and refunded immediately upon the placement of disabled persons by enterprises is still in place. Apply.

Enterprise Income Tax Policy for Units Resettling Disabled Persons Note: In accordance with the Enterprise Income Tax Law of the People's Republic of China and the Regulations on the Implementation of Enterprise Income Tax of the People's Republic of China, this regulation has ceased to be implemented since January 1, 2008. The Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Preferential Enterprise Income Tax Policies for the Employment of Disabled Persons (Cai Shui [2009] No. 70) is hereby implemented.

1) The actual wages paid to the disabled by the employer can be deducted according to the facts before the enterprise income tax, and can be deducted at the rate of 100% of the actual wages paid to the disabled.

If the additional deduction of wages actually paid by the employer to the disabled person is greater than the taxable income of the current year, the deduction may be allowed for the part of the wages that does not exceed the taxable income, and the excess part shall not be deducted in the current year and subsequent years. The loss-making unit is not subject to the above-mentioned method of additional deduction of taxable income from wages.

While implementing the above-mentioned method of additional deduction of taxable income from wages, the unit can enjoy other preferential policies for enterprise income tax.

2) The income from VAT refund or business tax reduction obtained by the unit in accordance with the provisions of Article 1 shall be exempted from enterprise income tax.

3) The "unit" mentioned in this article refers to enterprises of various types of ownership (excluding sole proprietorship enterprises, partnership enterprises and self-employed households), public institutions, social organizations and private non-enterprise units registered for tax purposes.

Ministry of Finance, State Administration of Taxation.

Notice on Issues Concerning the Treatment of Enterprise Income Tax for Special-purpose Fiscal Funds.

Cai Shui [2009] No. 87.

Finance Departments (Bureaus), State Taxation Bureaus, Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and the Finance Bureau of the Xinjiang Production and Construction Corps

In accordance with the relevant provisions of the "Enterprise Income Tax Law of the People's Republic of China" and the "Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China" (Order No. 512, hereinafter referred to as the Implementation Regulations), with the approval of the People's Republic of China, the relevant enterprise income tax treatment issues related to the special purpose financial funds obtained by enterprises are hereby notified as follows:

1. During the period from January 1, 2008 to December 31, 2010, the financial funds that should be included in the total income obtained by the enterprise from the people's financial departments and other departments at or above the county level can be regarded as non-taxable income and deducted from the total income when calculating the taxable income

1) The enterprise can provide the fund allocation document, and the document stipulates the special purpose of the fund;

B) the financial sector or other appropriation of funds of the first department has a special fund management measures or specific management requirements for the funds;

3) The enterprise shall separately account for the funds and the expenditures incurred with the funds.

2. According to the provisions of Article 28 of the Implementing Regulations, the expenses arising from the above-mentioned non-taxable income used for expenditure shall not be deducted in the calculation of taxable income; The depreciation and amortization of assets formed by expenditure shall not be deducted in the calculation of taxable income.

3. After the enterprise treats the financial funds that meet the conditions specified in Article 1 of this notice as non-taxable income, the part of the ** department that has not incurred expenditure within 5 years (60 months) and has not been returned to the finance or other allocated funds shall be re-included in the total income of the sixth year of obtaining the funds; Expenses incurred by fiscal funds that are reincluded in the total income are allowed to be deducted in the calculation of taxable income. Please follow suit.

Ministry of Finance, State Administration of Taxation.

June 16, 29.

Summary. In order to encourage the development of high-tech industries, in 1999, the Ministry of Finance and the State Administration of Taxation jointly issued Cai Shui Zi [1999] No. 273, allowing general VAT taxpayers to sell their self-developed and produced computer software products, and after being levied at the statutory VAT rate of 17%, the part of the actual tax burden exceeding 6% will be refunded immediately (reduced to 3% from June 24, 2000 to the end of 2010). For software products sold together with computer networks, computer hardware, machinery and equipment, etc., the "sales amount" shall be separately calculated.

If it cannot be accounted for separately, no tax refund will be granted.

Is Cai Shui [2008] No. 92 valid?

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is effective. The Ministry of Finance and the State Administration of Taxation recently issued Tong Sui Zhi Cai Shui Zhi Cai Shui Xi [2008] No. 92 ("Circular No. 92"), which clarified the policy and calculation method of VAT refund for embedded software, while the original Cai Shui [2006] No. 174 Circular has been discontinued.

In order to encourage the development of high-tech industries, in 1999, the Ministry of Finance and the State Administration of Taxation jointly issued Cai Shui Zi [1999] No. 273, allowing a general VAT taxpayer to sell computer software products developed and produced by themselves, and after being levied at the statutory VAT rate of 17%, the part of the actual tax burden exceeding 6% will be refunded immediately (reduced to 3% from June 24, 2000 to the end of 2010). For software products sold together with computer networks, computer hardware, machinery and equipment, etc., the "sales amount" shall be separately calculated. If it cannot be accounted for separately, no tax refund will be granted.

Summary. I used to work as a financial manager in a company when our company was using the Notice of the State Administration of Taxation on Adjusting the Preferential Policies for Enterprise Income Tax (Guo Shui Fa [2003] No. 86) to obtain preferential policies for enterprise income tax. The Notice of the State Administration of Taxation on Adjusting the Preferential Policies for Enterprise Income Tax (Guo Shui Fa [2003] No. 86) is still valid, but due to the continuous changes in the policies, enterprises should adjust the preferential policies for enterprise income tax according to the latest policies.

In addition, businesses should also pay attention to policy changes so that they can adjust the preferential corporate income tax policies in time to obtain the maximum tax benefits.

Is Cai Shui (2003) No. 86 valid?

I used to be a financial manager in a company when our company was using the Notice of the State Administration of Taxation on Adjusting the Preferential Policies for Enterprise Income Tax (Guo Shui Fa [2003] No. 86) to obtain preferential policies for enterprise income tax. The Notice of the State Administration of Taxation on Adjusting the Preferential Policies for Enterprise Income Tax (Guo Shui Fa [2003] No. 86) is still valid, but due to the continuous changes in the policies, enterprises should adjust the preferential tax policies according to the latest policies. In addition, enterprises should also pay attention to the changes in the policy in order to adjust the preferential corporate income tax policy in time to obtain the maximum preferential tax stool protection.

You've done a great job! Can you elaborate on that?

Hello, in response to your question, I would like to say that the Notice of the State Administration of Taxation on Issues Concerning the Adjustment of VAT Rates (Cai Shui [2003] No. 86 of the State Administration of Taxation) is still valid. The Circular came into force on 1 July 2003 and is still in force. In addition, the notice also stipulates the adjustment method of VAT rates, as well as the original disadvantages of adjusting VAT rates, which provides strong guidance for enterprises to pay taxes.

Notice of the Shandong Provincial Department of Finance, the Shandong Provincial State Taxation Bureau and the Shandong Provincial Local Taxation Bureau on adjusting the VAT and business tax thresholds.

Municipal Finance Bureaus, State Taxation Bureaus, and Local Taxation Bureaus:

In order to implement the policies and measures to support the development of small and micro enterprises and reduce the tax burden of individual industrial and commercial households, according to the provisions of Order No. 65 of the Ministry of Finance and the State Administration of Taxation, the VAT and business tax thresholds in our province are hereby adjusted as follows:

1. VAT threshold. for the sale of goods and taxable services, the monthly sales amount is 20,000 yuan; If the tax is paid on a per-time basis, it is 500 yuan for each (daily) sales.

2. Business tax threshold. If the tax is paid on time (excluding housing lease), the monthly turnover is 20,000 yuan, and the monthly turnover of housing lease is 5,000 yuan; If the tax is paid on a per-time basis, the turnover is 500 yuan per time (day).

This notice shall come into force on November 1, 2011.

2. November 24, 11.

The document exists, mainly on the tax policy of tax exemptions for prison enterprises, and is a secret document.

Notice of the Ministry of Finance and the State Administration of Taxation on Several Preferential Policies for Enterprise Income Tax (Cai Shui 2008 No. 1The provisions of Article 1 (1) to (9) shall cease to be enforced as of January 1, 2011 and shall be re-enactedCai Shui 2012 No. 271) The tax refunded by the software production enterprise for the implementation of the VAT refund policy shall be used by the enterprise for the research and development of software products and the expansion of reproduction, and shall not be regarded as the taxable income of the enterprise income tax, and shall not be subject to enterprise income tax.

2) After the newly established software production enterprises in China are identified, they shall be exempted from enterprise income tax in the first and second years from the year of profit, and the enterprise income tax shall be reduced by half from the third to the fifth year.

3) If the key software production enterprises within the national planning layout do not enjoy the tax exemption in the current year, the enterprise income tax shall be levied at a reduced rate of 10.

4) The training expenses of the employees of the software production enterprises may be deducted according to the actual amount incurred in the calculation of taxable income.

5) Enterprises and institutions purchasing software that meet the conditions for recognition of fixed assets or intangible assets may be accounted for in accordance with the fixed assets or intangible assets, and the depreciation or amortization period may be appropriately shortened with the approval of the competent tax authorities, and the shortest period may be 2 years.

6) Integrated circuit design enterprises shall be regarded as software enterprises and enjoy the relevant enterprise income tax policies of the above-mentioned software enterprises.

7) The depreciation period of the production equipment of integrated circuit production enterprises may be appropriately shortened with the approval of the in-charge taxation authorities, and the shortest period may be 3 years.

8) Integrated circuit production enterprises with an investment amount of more than 8 billion yuan or an integrated circuit width of less than 15 yuan can pay enterprise income tax at a reduced rate of 15, of which, if the business period is more than 15 years, the enterprise income tax shall be exempted from the first to the fifth year from the year of profit, and the enterprise income tax shall be reduced by half from the sixth to the tenth year.

9) For the production enterprises of integrated circuit products with a production line width of less than microns (inclusive), after being identified, the enterprise income tax shall be exempted from the first and second years from the year of profit, and the enterprise income tax shall be reduced by half from the third to the fifth year.

In accordance with the relevant provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Further Encouraging the Development of the Software Industry and the Enterprise Income Tax Policy for the Integrated Circuit Industry (CS 2012 No. 27).