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 introduced by the State Taxation Administration [1][4]. Summary by Sections 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 at a statutory rate of 25% [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 reduced rate of 12.5% [2][3]. Reporting Changes - The announcement includes revisions to the corporate income tax annual declaration forms, specifically the cancellation of the "Income Tax Exemption Detail Table" and the introduction of the "Software and Integrated Circuit Enterprise Incentive Situation and Detail Table" [4][5]. - Taxpayers must select the appropriate incentive code based on their enterprise type and actual business conditions from the new "Software and Integrated Circuit Enterprise Incentive Code Table" [4][5]. Case Study - A company classified as a state-encouraged software enterprise reported a revenue of 5 million yuan and incurred costs totaling 1.3 million yuan, resulting in a tax exemption of 250,000 yuan for the year 2024 under the two-year exemption policy [6][7]. Additional Information - The article emphasizes the importance of understanding the new tax policies and reporting requirements to ensure compliance and maximize available tax benefits for eligible enterprises [1][4].