如何填报享受集成电路和软件企业最新企业所得税优惠

Core Viewpoint - The article discusses the new changes in the corporate income tax annual reconciliation process for 2024, particularly focusing on the tax incentives for integrated circuit and software companies, as well as the updated reporting requirements for these entities [1][4]. Tax Incentives for Software and Integrated Circuit Companies - The state encourages software companies to enjoy tax reductions, including a two-year exemption from corporate income tax starting from the profit-making year, followed by a 50% reduction for the next three years [2][3]. - Integrated circuit production companies with a line width of less than 28 nanometers can be exempt from corporate income tax for the first ten years if their operational period exceeds 15 years, starting from January 1, 2020 [2][3]. - For integrated circuit projects with a line width of less than 65 nanometers, the first two years are exempt from corporate income tax, and the next three years are taxed at a 50% rate [2][3]. Reporting Changes - The National Taxation Administration has revised the corporate income tax annual declaration forms, including the cancellation of the "Income Tax Exemption Details Table" and the introduction of new forms for reporting tax incentives for software and integrated circuit companies [4][5]. - Taxpayers must select the appropriate codes from the "Software and Integrated Circuit Enterprise Incentive Method Code Table" based on their actual business conditions when filling out the annual tax declaration [4][5]. Case Study - A company classified as a state-encouraged software enterprise reported a revenue of 5 million yuan and incurred costs totaling 1.1 million yuan, qualifying for the two-year exemption and three-year reduction policy, resulting in a tax exemption of 250,000 yuan for the year [6][7]. Summary of New Reporting Requirements - The article outlines the necessary forms for tax declaration, including the "Corporate Income Tax Annual Declaration Basic Information Form" and the "Software and Integrated Circuit Enterprise Incentive Situation and Details Table" [6][8]. - Companies must provide detailed information about their average number of employees, R&D expenses, and intellectual property holdings to qualify for the tax incentives [6][7].