Main points of law of new enterprise income tax is analytic
From;    Author:Stand originally
Privilege from old, calculate anew

Enjoy enterprise income tax formerly " two avoid 3 halve " " 5 avoid 5 halve " the enterprise that waits for privilege of fixed derate duty, after new law applies, still carry out " from old " principle, enjoy about favourable method and fixed number of year to expire till, but computation should specified amount of pay taxes income should be pressed new " law of enterprise income tax " reach executive byelaw to be carried out about the regulation.

Be in the old company that creates before March 16, 2007, have not enjoy taxation privilege because of gaining profit, its privilege deadline will calculate from this year case. Additional, the enterprise income tax that enjoys when the enterprise transfers when the favourable policy of privilege and new law regulation produces across, the enterprise should undertake according to oneself circumstance duty loses computation, discreet choice.


Technical innovation has 4 big privilege

To promote a technology innovation and science and technology progress, law of enterprise income tax stipulated the taxation of 4 respects is favourable: It is a tax year inside, dweller industry technology makes over earning not to exceed 5 million yuan share, avoid impose enterprise income tax; Exceed 5 million yuan share, halve imposes enterprise income tax; 2 it is business development the research that new technology, new product, new technology produces develops fare, be in according to solid on deduction foundation, add again plan deduct 50% ; 3 it is poineering investment company company of new technology of the Xiaogao in adopting equity to invest unlisted of means invest in of 2 years of above, can according to its investment 70% in equity hold full 2 years touch those who buckle this poineering investment company to answer in those days specified amount of pay taxes income; Be not worth in those days touch those who buckle, after can be in, tax year carry forward is touched buckle; The 4 fixed assets that are an enterprise because the reason such as technical progress, can shorten depreciation fixed number of year perhaps adopts the method that accelerates depreciation, this fixed assets includes: Because the technology progresses, the product changes faster fixed assets; Be in strong shock to move all the year round, tall the fixed assets that corrodes condition.

Small-sized 20% of tax rate of small profit company

Small-sized small profit company, decrease impose enterprise income tax by the tax rate of 20% , its maintain a standard to be: (one) industrial business, year should specified amount of pay taxes income does not exceed 300 thousand yuan, do not exceed 100 people from trade number, capital total does not exceed 30 million yuan; (2) other company, year should specified amount of pay taxes income does not exceed 300 thousand yuan, do not exceed 80 people from trade number, capital total does not exceed 10 million yuan. With active and favourable policy (inside endowment enterprise year should specified amount of pay taxes income 30 thousand yuan decrease below by the tax rate levy of 18% , 30 thousand yuan to 100 thousand yuan decrease by the tax rate levy of 27% ) photograph comparing, favourable limits expands, favourable strength has relatively rise substantially.
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