设在西部地区的鼓励类产业企业减按15%的税率征收企业所得税政策

Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the manufacturing industry, particularly focusing on reduced corporate income tax rates for enterprises located in the western regions of China [1]. Group 1: Tax Incentives - Enterprises in encouraged industries located in western regions can enjoy a reduced corporate income tax rate of 15% [2][3]. - The policy is applicable from January 1, 2021, to December 31, 2030 [4]. - Eligible enterprises must derive over 60% of their total revenue from the main business activities listed in the "Directory of Encouraged Industries in the Western Region" [5]. Group 2: Geographic Scope - The western regions include Inner Mongolia, Guangxi, Chongqing, Sichuan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang, and the Xinjiang Production and Construction Corps [5]. - Certain areas in Hunan, Hubei, Jilin, and Jiangxi can also apply the same corporate income tax policies as those in the western regions [5]. Group 3: Application Process - Enterprises must self-assess and declare their eligibility for the tax benefits, retaining relevant documentation for verification [7]. - The application can be processed through online platforms like the electronic tax bureau or in-person at tax service halls [8]. Group 4: Policy Basis - The tax incentives are based on announcements from the Ministry of Finance, the State Administration of Taxation, and the National Development and Reform Commission [13].