答：对符合条件的第三方防治企业 减按15%的税率 征收企业所得税。 该政策执行至2027年12月31日。 3.享受第三方防治企业所得税优惠政策，需要满足什么条件？ 答：第三方防治企业应当同时符合以下条件： 欢迎扫描下方二维码关注： 答：第三方防治企业是指受排污企业或政府委托，负责环境污染治理设施（包括自动连续监测设施）运营维 护的企业。 @从事污染防治的 第三方企业 所得税优惠 相关问题 解答 一问 一答 1.从事污染防治的第三方企业（以下称 第三方防治企业）是指什么企业？ 2.第三方防治企业可以享受什么企业 所得税优惠？ （一）在中国境内（不包括港、澳、台地区）依法注册的居民企业； （二）具有 1年以上 连续从事环境污染治理设施运营实践，且能够保证设施正常运行； （三）具有 至少5名 从事本领域工作且具有环保相关专业中级及以上技术职称的技术人员，或者 至少2名 从 事本领域工作且具有环保相关专业高级及以上技术职称的技术人员； （四）从事环境保护设施运营服务的年度营业收入占总收入的比例不低于 60% ； （五）具备检验能力，拥有自有实验室，仪器配置可满足运行服务范围内常规污染物指标的检测需求； （六）保证其运 ...

Group 1 - The core viewpoint of the news is the expansion of the "zero tariff" policy and the continuation of the "15%" income tax incentive in Hainan Free Trade Port, aimed at promoting high-quality development and enhancing competitiveness [1][5][6] Group 2 - The "zero tariff" policy has been significantly expanded, with the number of tariff-free items increasing from approximately 1,900 to about 6,600, representing 74% of all product categories, a rise of nearly 53 percentage points [2][3] - The beneficiaries of the "zero tariff" policy have been broadened to include various enterprises and non-enterprise units, allowing for free circulation of imported tariff-free goods among eligible entities [3][4] Group 3 - The processing and value-added tax exemption policy has been relaxed, allowing goods with over 30% value-added from imported materials to enter the mainland without import duties, although VAT and consumption tax still apply [4] - The conditions for enterprises to benefit from the processing and value-added exemption have been eased, including the removal of the requirement that 60% of the main business income must come from encouraged industries [4] Group 4 - The 15% corporate income tax and personal income tax incentives will continue, with plans to expand the scope of eligible encouraged industries and implement a progressive tax rate system for personal income tax [5][7] Group 5 - The tax incentive policies are expected to be continuously improved, with efforts to simplify the tax system and enhance the "zero tariff" level, promoting trade freedom and convenience [6][7] Group 6 - The simplification of the tax system is underway, with plans to consolidate various taxes into a sales tax at the retail level, although specific reform proposals have not yet been released [8][9] - The sales tax is designed to be simple and low-cost, suitable for Hainan's future economic structure, and its implementation must ensure coordination with the mainland's VAT system [9]

欢迎扫描下方二维码关注： 来源： 北京税务 关联内容 企业所得税 享受企业所得税优惠"附报事项"有哪些？怎么填？ 我们有个项目研发失败了，研发费还能享受加计扣除政策吗？ 企业所得税预缴申报表附报事项"职工薪酬"栏次如何填写？ 来源 北京税务 《无欠税证明》是指税务机关依纳税人申请, 根据税收征管信息系统所记载的信息,为纳税人开 具的表明其不存在欠税情形的证明。"不存在欠税 情形",是指纳税人在税收征管信息系统中,不存在 应申报未申报记录且无下列应缴未缴的税款:(一) 办理纳税申报后、纳税人未在税款缴纳期限内缴纳 的税款;(二)经批准延期缴纳的税款期限已满,纳 税人未在税款缴纳期限内缴纳的税款;(三)税务机 关检查已查定纳税人的应补税额,纳税人未缴纳的 税款;(四)税务机关根据《中华人民共和国税收征收 管理法》第二十七条、第三十五条核定纳税人的应 纳税额,纳税人未在税款缴纳期限内缴纳的税款;( 五)纳税人的其他未在税款缴纳期限内缴纳的税 款。纳税人因境外投标、企业上市等需要,确需开 具《无欠税证明》的,可以向主管税务机关申请办 理。 国家税务总局山西省税务局 企业新西班的设备、器具 -次性税前扣除政策时 购进的 ...

Group 1 - The article introduces a "Social Security Payment Guide" series to clarify social security fee collection policies, reporting processes, and operational essentials for businesses [1] - It emphasizes the importance of understanding the social security fee declaration and payment process for effective management [1] Group 2 - Businesses can access their social security fee declaration details through the electronic tax bureau by navigating to the "Social Security Business" section [2] - The process includes logging in, selecting the appropriate query options, and downloading or printing the declaration details as needed [4][5] - If a declaration has been successfully submitted and paid, businesses can also check and print details of paid employees through the electronic tax bureau [6][10] Group 3 - The article outlines steps for querying and printing social security fee declaration details, including selecting the relevant time periods and declaration status [8][12] - It provides instructions for using the social security fee management client to access declaration records and print necessary documents [15]

Core Viewpoint - The full island closure of Hainan Free Trade Port on December 18 marks a significant step in China's commitment to high-level opening-up and the construction of an open world economy, bringing various benefits to enterprises, individuals, and regional economic development [1]. Group 1: Definition and Implementation - Full island closure refers to the establishment of Hainan Island as a special customs supervision area, implementing a policy characterized by "free on the first line, controlled on the second line, and free within the island" [2]. - The first line will include eight existing open ports for direct release of eligible imported goods, while the second line will feature ten new ports for innovative measures to facilitate goods entering the mainland [4]. Group 2: Benefits of Full Island Closure - The closure is not a restriction but an expansion of openness, aimed at attracting global quality resources and promoting high-quality development of Hainan Free Trade Port [5]. - Travel to Hainan will be more convenient, with no additional documentation required for Chinese citizens, and visa-free entry for citizens from 86 countries holding ordinary passports [6]. Group 3: Tax and Shopping Policies - The duty-free shopping policy for departing travelers has been adjusted, allowing new categories of goods such as pet supplies and musical instruments to be sold in duty-free shops [7]. - The range of "zero tariff" goods has expanded to approximately 6,600 tax items, covering about 74% of all tax items, an increase of nearly 53% compared to before the closure [9]. - The "zero tariff" goods include nearly all production equipment and raw materials, potentially saving about 20% in tax costs for importing equipment [10]. Group 4: Talent and Employment Opportunities - High-end talent working in Hainan Free Trade Port will benefit from a tax exemption on personal income tax exceeding 15% [11]. - The number of encouraged industries has expanded to over 1,100, covering sectors such as biomedicine and green building materials, with related enterprises eligible for a 15% corporate income tax reduction [11].

来源："北京税务"微信公众号 | 序号 | 事项名称 | 预缴 | 汇缴 | | --- | --- | --- | --- | | | 扶贫捐赠支出全额扣除 | 2 | | | 2 | 软件、集成电路企业优惠政策适用类型 | 2 | | | ર | 资产损失 | | | 扶贫捐赠支出全额扣除: 至2025年12月31日,企业通过公益性社会组 织或者县级(含县级)以上人民政府及其组成部 门和直属机构,用于目标脱贫地区的扶贫捐赠支 出,准予在计算企业所得税应纳税所得额时据实 扣除。在政策执行期限内,目标脱贫地区实现脱 贫的,可继续适用上述政策。企业填报符合上述 政策规定的扣除金额。 软件、集成电路企业优惠政策适用类型:(2 软件、集成电路企业优惠政策适用类型:符 合原有软件、集成电路产业税收优惠政策条件目 在2019年(含)之前已经进入优惠期的企业或项 目,2020年(含)起可按原有政策规定继续享受 至期满为止,如同时符合新出台软件、集成电路 产业税收优惠政策条件的,可选择适用新出台的 优惠政策。企业根据享受优惠情况选择适用原政 策或新政策进行填报。 资产损失: (K 企业发生资产损失事项,选择填报"是"; 未 ...

欢迎扫描下方二维码关注： 来源： 北京税务 | 序号 | 事项名称 | 预缴 | 汇缴 | | --- | --- | --- | --- | | 41 | 扶贫捐赠支出全额扣除 | | | | 2 | 软件、集成电路企业优惠政策适用类型 | 7 | | | 3 | 资产损失 | | | THE FRIDHARAT 问题3 1 企业申报时提示工伤保险费率错误, 需要更正,如何处理? " : 工伤费率为浮动费率,由人社部 关联内容 企业所得税 我们有个项目研发失败了，研发费还能享受加计扣除政策吗？ 企业所得税预缴申报表附报事项"职工薪酬"栏次如何填写？ 来源北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 进行计算,然后推送到税务部 若存在错误费率, 建议缴费 l J , 联系人社进行更正,然后重新 推送税务。 舞蹈的 税收知识 《中华人民共和国宪法》第十一条 规定：国家保护个体经济、私营经 ...

Core Viewpoint - The article discusses the tax incentives for integrated circuit manufacturing enterprises, particularly focusing on accelerated depreciation methods for fixed assets, which can significantly impact financial performance and investment decisions in the sector [6][12]. Summary by Sections Tax Incentives for Integrated Circuit Enterprises - Integrated circuit manufacturing enterprises can shorten the depreciation period of production equipment to a minimum of 3 years due to technological advancements [6]. - The eligibility criteria for these enterprises include having a workforce with at least 40% holding a college degree or higher, and 20% of that being R&D personnel [6]. Depreciation Methods - Enterprises can choose to accelerate depreciation through methods such as double declining balance or sum-of-years-digits, with the minimum depreciation period not falling below 60% of the standard [15][19]. - For software purchased by enterprises that meet fixed asset or intangible asset recognition criteria, the amortization period can also be shortened to a minimum of 2 years [6]. Application and Documentation - Enterprises must submit monthly, quarterly, and annual tax filings to benefit from these incentives, with necessary documentation retained for verification [20][21]. - The application process can be conducted through electronic tax services or in-person at tax service halls [9]. Policy Background - The tax incentives are based on several regulations, including the Corporate Income Tax Law and specific notices from the Ministry of Finance and the State Administration of Taxation aimed at promoting the software and integrated circuit industries [10]. Case Example - A qualifying integrated circuit manufacturing enterprise purchased a new production device worth 6 million yuan in June 2023 and opted for a 3-year accelerated depreciation, allowing for a tax deduction of 1 million yuan for that year [12]. Industry Scope - The accelerated depreciation policy applies to all manufacturing sectors, including biopharmaceuticals, specialized equipment manufacturing, and information technology services, among others [13][15].

Group 1 - The article emphasizes the support provided by the government for students and recent graduates through various tax policies aimed at easing their financial burdens and encouraging entrepreneurship [3][5][6] - Parents of students enrolled in full-time education can benefit from a monthly tax deduction of 2000 yuan for child education expenses, which reduces their personal income tax liability [3] - Students engaged in work-study programs are exempt from value-added tax (VAT) on the services they provide, promoting their ability to earn income while studying [3][4] Group 2 - Graduates who choose to start their own businesses can receive a tax reduction package, allowing them to deduct up to 24,000 yuan annually from various taxes for three years [5][6] - Small and micro enterprises established by graduates can benefit from a reduced corporate income tax rate, calculated at 25% of taxable income with a 20% tax rate applied [6][7] - Continuing education expenses for obtaining degrees or professional qualifications can also be deducted, with a monthly deduction of 400 yuan for degree education and a one-time deduction of 3,600 yuan for vocational training [6][7]

Core Viewpoint - The article discusses tax incentives for agricultural, forestry, animal husbandry, and fishery projects, highlighting specific exemptions and reductions in corporate income tax for eligible activities [2][3][4]. Tax Exemption and Reduction Details - Full exemption from corporate income tax is available for projects involving the cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, nuts, breeding of livestock and poultry, collection of forest products, and various agricultural services [2]. - A 50% reduction in corporate income tax applies to the cultivation of flowers, tea, other beverage crops, and spice crops, as well as marine and inland aquaculture [3]. Eligibility Criteria - To qualify for tax incentives, projects must adhere to the standards set by the National Economic Industry Classification and cannot fall under restricted or eliminated categories as per the National Development and Reform Commission's guidelines [4]. - Enterprises engaged in multiple projects with different tax treatments must calculate the income from eligible projects separately and allocate expenses reasonably; failure to do so will disqualify them from tax benefits [4]. Policy Basis - The tax incentives are grounded in various legal documents, including the Corporate Income Tax Law and its implementation regulations, as well as specific notices from the Ministry of Finance and the State Administration of Taxation regarding agricultural product processing [9].