Which local preferential tax policies are better?

In some remote cities, in order to increase financial revenue, there will be relatively good preferential policies to attract enterprise investment.

For example, in the past two years, many celebrities have gone to Khorgos to open companies, all of which have taken a fancy to the local preferential policies and can avoid taxes!

At present, the preferential tax areas mostly refer to tax depressions, tax parks, etc., and most of these tax depressions are based on headquarters economy.

The investment promotion policy is the mainstay, and the enterprise value-added tax and enterprise income tax are mainly applied to enterprises.

All of them have preferential tax policies. At present, Chongqing, Jiangsu, Fujian, Shandong and other places have preferential tax policies.

Enterprises can settle in the park in several forms:

The relocation of the existing main company or enterprise to the park, where the relocation refers to the change of industry and commerce and taxation on the business license of the enterprise, without changing the existing office address and office mode of the enterprise, and changing the registered address to the park to achieve the purpose of enjoying preferential tax policies.

Change the business structure of the existing company, separate a certain sector and establish a new company in the park, or set up a new company in the park that matches the business scope of the existing company, so as to undertake the business diversion of the main company.

It is also possible to set up a subsidiary, either a natural person holding or a head office holding, and the enterprise is established in the park, and the business is real, and the normal business can be taxed.

The above three forms can be settled in the park, and they can enjoy the financial support and incentive policies given by the park to enterprises, and the incentives for the local retained part of the drip value-added tax and enterprise income tax will be given, and the specific reward ratio is as follows:

VAT: 75%-90% of the incentive for the local retained part, and 50% for the local retained value-added tax.

Enterprise income tax: 75%-90% of the incentive for the local retained part, and 40% for the local retained value-added tax.

In addition to the financial support policies of general taxpayers, the service industry can also enjoy the sole proprietorship enterprises in the park.

Approve the collection policy and approve the profit margin of the service industry.

is 10%, and then the personal income tax rate is calculated according to the five-level progressive system.

For this year, the value-added tax is 1%, and the comprehensive tax rate is about 3 points at most. The advantage of a sole proprietorship is that the enterprise does not need to pay enterprise income tax, only individual production and operation income tax, and the remaining profits of the enterprise after tax payment can be withdrawn for free use, and no 20% dividend tax is generated.

Tax incentives include tax exemptions, tax reductions, additional deductions, accelerated depreciation, reduced recipients, tax credits, etc. Preferential tax policy refers to a special provision of the tax law to encourage and take care of certain taxpayers and tax objects. Through preferential tax policies, the state can support the development of certain special areas, industries, enterprises and products, and promote the adjustment of the industrial structure and the coordinated development of the social economy.

[Legal basis].Article 26 of the Enterprise Income Tax Law of the People's Republic of China.

The following income of a business is tax-exempt:

1) Interest income from treasury bonds;

2) Equity investment income such as dividends and bonuses between qualified resident enterprises;

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4) Income from eligible non-profit organizations.

Legal analysis: The preferential tax methods of enterprise income tax stipulated in the tax law include tax exemption, tax reduction, additional deduction, accelerated depreciation, reduction of recipients, tax credit, etc.

Tax incentives refer to a measure in which the state uses tax policies to reduce or exempt tax burdens from certain specific enterprises and taxable objects in tax laws and administrative regulations.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 25 The State shall give preferential treatment to enterprise income tax to industries and projects that are to be supported and encouraged to develop.

Article 26 The following income of an enterprise shall be tax-exempt:

1) Interest income from treasury bonds;

2) Equity investment income such as dividends and bonuses between qualified resident enterprises;

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4) Income from eligible non-profit organizations.

Article 27 The following income of an enterprise may be exempted or reduced from enterprise income tax:

1) Income from engaging in agriculture, forestry, animal husbandry and fishery projects;

2) Income from the investment and operation of public infrastructure projects supported by the state;

3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects;

4) Qualified income from technology transfer;

5) Income provided for in paragraph 3 of Article 3 of this Law.

Article 28 Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20.

High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

Legal analysis: preferential tax policy refers to a special provision of the tax law to encourage and take care of certain taxpayers and tax objects. For example, tax reduction, tax exemption, tax refund, back tax, etc.

Exempt them from paying all or part of the tax they should pay, or give them a refund according to a certain percentage of the tax they paid, so as to reduce their tax burden. Preferential tax policies are a specific means for the state to use taxation to regulate the economy, and the state can support the development of certain special regions, industries, enterprises and products through preferential tax policies, and promote the adjustment of industrial structure and the coordinated development of social economy. Taxpayers may apply in writing for tax reduction and exemption in accordance with the provisions of laws and administrative regulations.

The application for tax reduction and exemption shall be subject to the examination and approval of the tax reduction and exemption examination and approval authority prescribed by laws and administrative regulations. The tax reduction and exemption decisions made by the local people's departments at all levels and the people's departments at all levels, units and individuals in violation of laws and administrative regulations are invalid and shall not be implemented by the tax authorities and shall be reported to the tax authorities at the higher level.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 33 Taxpayers may apply in writing for tax reduction or exemption in accordance with the provisions of laws and administrative regulations. The application for tax reduction and exemption shall be subject to the examination and approval of the tax reduction and exemption examination and approval authority prescribed by laws and administrative regulations. The tax reduction and exemption decisions made by the local people's departments at all levels and the people's departments at all levels, units and individuals in violation of laws and administrative regulations are invalid and shall not be implemented by the tax authorities and shall be reported to the tax authorities at the higher level.

Article 36 The business dealings between an enterprise or a foreign enterprise established within the territory of China to engage in production and business operations and its affiliated enterprises shall be subject to the collection or payment of prices and fees in accordance with the business dealings between independent enterprises; If the taxable income or income is reduced by not collecting or paying the price or fee in accordance with the business transactions between independent enterprises, the tax authorities have the right to make reasonable adjustments.

Article 55 Where the taxation authorities discover that a taxpayer has evaded its tax obligations and that there are obvious signs of transferring or concealing his taxable commodities, goods and other property or taxable income, the taxation authorities may, in accordance with the approval authority provided for in this Law, take tax preservation measures or compulsory enforcement measures in accordance with the approval authority provided for in this Law.

At present, there is a preferential tax policy "Notice on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups" Cai Shui 2019 No. 22, and the supplementary document is postponed to the end of 2025 and can be traced back. To put it bluntly, if there are poor people employed in the company, they can enjoy a tax deduction of 650 yuan per person month on the basis of social security (which is a major benefit to labor-intensive enterprises, and there are more poor people).

At present, Alipay can help enterprises enjoy the above preferential policies (Alipay homepage or WeChat applet search: run Zhengtong) in the click - tax incentives, specific policies and process methods can go to Runzheng Tong for details. Hope.

The number of preferential tax policies is still relatively large. For example, software companies only need to levy VAT at a rate of 13%, and if the actual tax burden exceeds 3%, they can also enjoy the policy of immediate collection and refund; Software enterprises and key software enterprises that meet the national encouragement can also obtain additional corporate income tax exemptions. Taxpayers who recruit poor people who have registered for the card, provide labor contracts for more than one year and pay social security can also get tax deductions.

You can also apply for tax preferential screening through the Alipay applet to run the government, which is very convenient.