免征 1.残疾人服务机构提供的育养服务。 2.残疾人个人提供的服务。 3.由残疾人的组织直接进口供残疾人专用的物品。 即征即退 自2026年1月1日至2027年12月31日，对 安置残疾人 的单位和个体工商户，实行由税务机关按纳税人安置残疾人的人数， 限额即征即退增值税的办法。 增值税 PART 0 1 政策依据： 加计扣除 企业安置残疾人员的，在按照支付给残疾职工工资据实扣除的基础上，可以在计算应纳税所得额时按照支付给残疾职工工 资的 100%加计扣除 。 企业就支付给残疾职工的工资，在进行企业所得税预缴申报时，允许据实计算扣除；在年度终了进行企业所得税年度申报 和汇算清缴时，再依照规定计算加计扣除。 企业所得税 PART 0 2 欢迎扫描下方二维码关注： 近年来，国家出台了多项税费优惠，助力 残疾人就业创业 ，支持企业爱心安置，本文整理了关于扶残助残的相关税费优惠 政策，让您一文全掌握~ 1.《中华人民共和国增值税法》 2.《财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告》（财政部 税务总局公告2026年第10号） 3.《财政部 国家税务总局关于促进残疾人就业增值税优惠政策的通知》（财税〔 ...

证券代码：605258 证券简称：协和电子 公告编号：2026-003 江苏协和电子股份有限公司 关于公司再次通过高新技术企业 认定的公告 本次高新技术企业认定系公司原高新技术企业证书有效期届满后的重新认定，根据《中华人民共和国企 业所得税法》以及国家对高新技术企业税收优惠政策的相关规定，公司自本次通过高新技术企业认定当 年起三年内（即 2025 年度、2026 年度、2027 年度）可继续享受国家关于高新技术企业所得税优惠政 策，即按 15% 的税率缴纳企业所得税。 公司2025年度已根据相关规定按照15%的企业所得税税率进行财务核算，本次再次通过高新技术企业认 定事项不会对公司2025年度财务数据产生重大影响。 特此公告。 江苏协和电子股份有限公司 董事会 2026年2月27日 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 江苏协和电子股份有限公司（以下简称"公司"）于近日收到由江苏省科学技术厅、江苏省财政厅、国家 税务总局江苏省税务局联合颁发的《高新技术企业证书》，证书编号为 GR202532006264，发证时间为 ...

Group 1 - The article discusses tax incentives for companies that employ disabled workers, specifically highlighting the 100% wage deduction for these employees [7][8][9] - Companies must meet specific criteria to qualify for the wage deduction, including signing a labor contract of at least one year with each disabled employee and ensuring they are actively working [7][8] - The article outlines that companies can enjoy the wage deduction during the prepayment of corporate income tax and must also comply with social insurance payment requirements [8][9] Group 2 - It is noted that companies can still qualify for the wage deduction even if they have not fully paid the required social insurance for their disabled employees [8] - The policy is based on the "Notice on Corporate Income Tax Preferential Policies for Employment of Disabled Persons" issued by the Ministry of Finance and the State Administration of Taxation [9]

Group 1 - The article discusses the eligibility of companies to simultaneously enjoy multiple tax incentives, specifically highlighting that while certain corporate income tax preferential policies cannot be combined, other incentives can be applied concurrently if the company meets the necessary conditions [10][11]. - An example is provided where Company A, engaged in the research and production of electronic components, qualifies as a small and micro enterprise and also incurs eligible R&D expenses, allowing it to benefit from both the small and micro enterprise tax reduction and the additional deduction for R&D expenses [10][11].

Group 1 - The article discusses tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, emphasizing that companies involved in restricted or prohibited projects cannot enjoy these tax benefits [2] - Enterprises involved in the cultivation and planting of trees and bamboo can enjoy tax exemptions on income derived from breeding, nurturing, and managing these plants, as well as from re-cultivating trees acquired through auction or purchase after a growth period [2] - Companies that purchase agricultural products for replanting or breeding in their own or rented spaces can qualify for tax incentives if the biological form changes without significantly increasing the product's value through processing [2] Group 2 - The "company + farmer" operational model allows companies to engage in livestock and poultry farming by contracting farmers to raise animals, with the company providing necessary resources while retaining ownership, thus qualifying for tax incentives [2] - Enterprises directly involved in initial processing of agricultural products that meet the criteria for tax incentives can benefit from reduced corporate income tax rates as outlined in relevant regulations [2]

Group 1 - The article discusses tax incentives for companies that employ disabled individuals, allowing them to deduct 100% of the wages paid to disabled employees when calculating taxable income [3] - Companies must meet specific conditions to qualify for this tax deduction, including signing labor contracts of at least one year with each disabled employee and ensuring they are actually working [3][4] - The definition of disabled individuals is based on the relevant provisions of the "Law on the Protection of Disabled Persons of the People's Republic of China" [3] Group 2 - Companies must also provide social insurance for disabled employees, including basic pension, medical, unemployment, and work injury insurance, as mandated by local government policies [4] - Regular payments to disabled employees must meet or exceed the local minimum wage standards approved by provincial governments [4] - Documentation required for tax deduction includes proof of social insurance payments, non-cash salary payment evidence, and a list of employed disabled individuals along with their disability certificates [4]

Group 1 - The article discusses the benefits of national policies supporting the purchase of specialized equipment for environmental protection, energy conservation, and safety production, allowing companies to enjoy a tax credit of 10% on the investment amount from their taxable income [1][4] - Only equipment listed in the specified tax exemption directories can qualify for these benefits, emphasizing the importance of compliance with regulations [1] - The article highlights the "three exemptions and three reductions" tax policy for new power grid projects that meet regulatory conditions, which includes exemptions from land use tax for transmission lines and substations [4] Group 2 - The article references specific legal frameworks, including the Corporate Income Tax Law of the People's Republic of China and its implementation regulations, which provide the basis for the discussed tax incentives [1][4] - It mentions the 2018 version of the tax exemption directory for safety production specialized equipment and the 2017 version for energy conservation and environmental protection specialized equipment, indicating the evolving nature of these policies [4]

Group 1 - The article discusses tax incentives for companies that employ disabled workers, specifically allowing a 100% additional deduction on wages paid to disabled employees when calculating taxable income [2][3] - To qualify for this tax deduction, companies must meet specific criteria, including signing labor contracts of at least one year with each disabled employee, paying required social insurance, and ensuring wages meet local minimum standards [2][3] - The article clarifies that personal contributions to social insurance and housing funds can be included in the total wage amount eligible for deduction [2] Group 2 - Companies must retain specific documentation to support the additional wage deductions, including proof of social insurance payments, non-cash payment records, a list of disabled employees with their disability certificates, and signed labor contracts [3] - Companies cannot claim the additional deduction during the prepayment of corporate income tax; it can only be calculated during the annual tax return and settlement [3] - The latest tax return form has integrated previous separate forms related to tax exemptions and deductions into the main form, with specific lines designated for reporting the additional deduction for wages paid to disabled employees [3]

Core Viewpoint - The article discusses the criteria and procedures for small and micro enterprises to enjoy preferential corporate income tax policies in China, emphasizing the importance of meeting specific conditions related to income, employee count, and total assets [9][10][11]. Group 1: Criteria for Small and Micro Enterprises - Small and micro enterprises must meet three conditions: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [9]. - The criteria for employee count and total assets should be determined based on the average quarterly values throughout the year [11][14]. Group 2: Tax Preference Application Process - Enterprises do not need to file for record-keeping to enjoy the small and micro enterprise income tax preferential policies; they can self-assess and declare through the corporate income tax return [10]. - Required documentation includes proof that the business does not belong to restricted or prohibited industries, calculations of employee count, and total asset calculations [10][11]. Group 3: Tax Calculation Examples - An example illustrates how a company can qualify for tax preferences based on its average employee count and total assets, demonstrating the calculation of taxable income and tax payable [18][19]. - If a company exceeds the income threshold during the year, it must pay the additional tax owed during the annual reconciliation [20]. Group 4: Changes in Tax Reporting - The annual corporate income tax return has been optimized, with specific changes affecting small and micro enterprises, including the cancellation of certain forms [21][22]. - Small and micro enterprises are required to report quarterly prepayments and annual reconciliations [22][23]. Group 5: Common Issues and Restrictions - Enterprises that do not meet the criteria, such as branches without legal person status or those exceeding the income or asset limits, cannot enjoy the preferential tax policies [25][26][29][31][32]. - The article outlines specific scenarios where enterprises may incorrectly claim the small and micro enterprise status, emphasizing the need for accurate reporting and compliance [30][34].

Core Viewpoint - The article discusses the tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting the specific conditions under which these enterprises can enjoy exemptions or reductions in corporate income tax [1][2]. Tax Incentives Overview - Enterprises involved in agriculture, forestry, animal husbandry, and fishery can benefit from corporate income tax exemptions or reductions as per the relevant laws [1]. - The specific projects eligible for tax incentives include the cultivation of various crops, breeding of new crop varieties, cultivation of medicinal herbs, and livestock farming [1][2]. Specific Tax Exemption Conditions - Tax exemptions apply to: 1. Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts [1]. 2. Breeding of new crop varieties and medicinal herbs [1]. 3. Forestry activities including tree cultivation and management [7]. 4. Livestock and poultry farming under a "company + farmer" model [10] [1]. - Enterprises involved in restricted or prohibited projects are not eligible for these tax benefits [2]. Initial Processing Exclusions - Certain initial processing activities do not qualify for tax incentives, such as: 1. Canned vegetables and ground horticultural plants [11]. 2. Refined vegetable oils and processed teas [12]. 3. Various processed animal products [13]. 4. Processed aquatic products [13] [12]. Documentation and Compliance - Enterprises must maintain proper documentation to qualify for tax incentives, including: 1. Relevant qualification certificates for agricultural activities [14]. 2. Contracts with farmers in the "company + farmer" model [14]. 3. Detailed descriptions of agricultural processing projects [14]. 4. Proof of production sites and land use rights [14].