一文读懂横琴三项企业所得税政策

Core Viewpoint - The article discusses the tax incentives for enterprises operating in the Hengqin Guangdong-Macao Deep Cooperation Zone, focusing on the conditions for enjoying preferential tax rates and the specific industries eligible for these benefits [4][18]. Group 1: Tax Incentives and Conditions - Enterprises must have their main business in the industries listed in the "Hengqin Guangdong-Macao Deep Cooperation Zone Enterprise Income Tax Preferential Directory (2021 Edition)" and derive over 60% of their total income from these activities [4]. - Substantial operation is required, meaning the actual management must be located in the cooperation zone, overseeing production, personnel, accounting, and assets [4][7]. - The applicable tax rate for qualifying enterprises is 15% on income generated within the cooperation zone [4][18]. Group 2: Eligible Industries - The directory includes nine major categories with 150 specific items, such as: - High-tech industries - Scientific research and education industries - Pharmaceutical and healthcare industries - Traditional Chinese medicine industries - Other Macao brand industries - Cultural exhibition and trade industries - Tourism - Modern service industries - Modern financial industries [5]. Group 3: Substantial Operation Requirements - Substantial operation includes having a fixed production site and necessary facilities in the cooperation zone, with management and control of operations conducted there [8]. - Enterprises must employ a sufficient number of staff within the cooperation zone, with at least 3 to 30 employees working there and contributing to social insurance for a minimum of six months [9]. - Financial records and accounts must be maintained within the cooperation zone, with all relevant banking activities conducted through local accounts [10]. Group 4: Application Process for Tax Benefits - Enterprises must self-assess their eligibility for tax benefits and maintain relevant documentation for review [13][14]. - For prepayment declarations, enterprises should report the specific tax reduction amounts in the designated sections of the tax forms [16]. - Required documentation includes proof of main business activities, income composition, property rights or lease agreements, and employee records [16][17]. Group 5: Additional Tax Incentives - From January 1, 2021, enterprises in the cooperation zone that generate income from new overseas direct investments in tourism, modern services, and high-tech industries are exempt from corporate income tax [18]. - New fixed assets or intangible assets purchased by enterprises in the cooperation zone, valued at up to 5 million yuan, can be fully deducted in the current period, while those exceeding this amount can opt for accelerated depreciation [19].