1. For international transportation services provided by units or individuals in countries and regions that have not reached bilateral transportation tax exemption arrangements with the Chinese government during the pilot period, withholding agents temporarily withhold and pay VAT at the rate of 3%. This provision lightens the tax burden of such taxpayers.
Second, we can expand the scope of simple tax calculation method, conditionally include animation enterprises and enterprises that provide operating leases into the scope of simple tax calculation method, and apply the levy rate of 3%. Among them, the simple tax calculation time of animation enterprises is from the date of pilot implementation to 20 12 12 3 1.
Ordinary taxpayers in the pilot can choose to apply the simple tax calculation method, calculate and pay value-added tax with tangible movable property purchased or made by themselves as the subject matter, and provide operating lease services. In addition, the original policy stipulates that the public transport services provided by ordinary taxpayers (including ferry, bus passenger transport, rail transit and taxi) can also choose simple taxation.
Three, the ship agency service is included in the port terminal service subdirectory, and the value-added tax rate of 6% is applicable to pay the value-added tax. According to the original policy, units and individuals providing shipping agency services,
The income obtained by the shipowner, shipowner or charterer from entrusting the transport service recipient or the agent of the transport service recipient to provide transport services shall be subject to VAT according to the waterway transport service, and the tax rate shall be 1 1%. Now that this old policy has failed, the tax burden of related enterprises has been significantly reduced.
Extended data:
Enterprise income tax relief refers to a flexible adjustment measure adopted by the state to encourage and support the development of enterprises or some special industries by using tax economic leverage. In principle, the Regulations on Enterprise Income Tax stipulates two preferential tax reductions and exemptions.
First, if enterprises in ethnic autonomous areas need care and encouragement, they can implement regular tax reduction and exemption with the approval of the provincial people's government;
Second, enterprises granted tax reduction or exemption by laws, administrative regulations and relevant provisions of the State Council shall comply with the provisions. The preferential income tax policies before the tax system reform have strong policies and great influence, which are conducive to economic development and maintaining social stability. With the consent of the State Council, they can continue to be implemented.
Mainly includes the following contents:
1, high-tech enterprises in high-tech industrial development zones approved by the State Council are subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for 2 years from the year of production.
2 rural industries that serve agricultural production before, during and after delivery, namely rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations and aquatic products stations. Living stations, weather stations, farmers' professional technical associations and professional cooperatives,
Income from technical services or labor services provided by them, as well as from technical services or labor services provided by other city institutions, shall be temporarily exempted from income tax; Technical achievements transfer, technical training and technical consultation for scientific research units and colleges and universities serving various industries. Income from technical services and technical contracting is temporarily exempted from income tax;
Newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing and taxation). ), the information industry and technical service industry shall be exempted from income tax for 2 years from the date of opening; Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year and levied income tax by half in the second year;
The newly established independent accountants are engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings. Enterprises or business units engaged in health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for two years from the date of opening.
3. In addition to the products specified in the original design, the enterprise comprehensively uses the products produced in the production process of the enterprise and the resources in the Catalogue of Comprehensive Utilization of Resources as the main raw materials, and the income of the enterprise from producing building materials products with bulk coal gangue, slag and fly ash outside the enterprise as the main raw materials.
From the date of production and operation, income tax shall be exempted for 5 years; Enterprises established to treat and utilize the abandoned resources of other enterprises listed in the Catalogue of Comprehensive Utilization of Resources may, with the approval of the competent tax authorities, reduce or exempt income tax 1 year.
4. Newly-established enterprises in "old, little, border and poor" areas designated by the state may be exempted or exempted from income tax for 3 years with the approval of the competent tax authorities.
5. Income from technology transfer, technical consultation, technical service and technical training related to technology transfer in enterprises and institutions, with an annual net income of less than 300,000 yuan, shall be temporarily exempted from income tax.
6. In case of serious natural disasters such as wind, fire, water and earthquake, with the approval of the competent tax authorities, the enterprise may reduce or exempt its income tax 1 year.
7. Newly established urban employment service enterprises, where the number of urban unemployed exceeds 60% of the total number of employees of the enterprise in that year, may be exempted from income tax for 3 years upon examination and approval by the competent tax authorities; After the expiration of the tax exemption period for labor employment service enterprises, if the newly placed unemployed persons account for more than 30% of the total number of original employees of the enterprise in that year, the income tax may be halved for 2 years upon examination and approval by the competent tax authorities.
8. Income from the production and operation of factories and farms run by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax. Income from various advanced courses and training courses organized by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax. School-run enterprises that enjoy preferential tax treatment in institutions of higher learning and primary and secondary schools must be funded by the school itself, managed and operated by the school, and the operating income belongs to the school.
The following enterprises shall not enjoy preferential tax treatment for school-run enterprises:
(1) transform the original tax-paying enterprise into a school-run enterprise;
(2) on the basis of the original school-run enterprise, the school absorbs the joint venture invested by other units;
(3) Joint ventures invested by the school to other units;
(four) enterprises jointly organized by schools and other enterprises, units and individuals;
(five) the school will sublet the school-run enterprises to enterprises operated by other units;
(6) The school contracts the school-run enterprises to individual enterprises. The scope of institutions of higher learning and primary and secondary schools that enjoy preferential tax policies is limited to general education schools organized by the education department, excluding RTVU, Polytechnic University, enterprise-run staff schools, private schools and other adult schools.
9. For welfare factories and streets organized by the civil affairs departments, social welfare production units with "four disabled" personnel accounting for more than 35% of the total number of production personnel who do not change production halfway are temporarily exempted from income tax; Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, and does not reach 35%, the income tax will be levied by half.
10. Township enterprises can reduce the tax payable 10% to subsidize social expenses.
Baidu Encyclopedia-Enterprise Income Tax
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