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2019年企业所得税新政汇编     
浏览 341  ·  2019-11-29 14:58:30 · 收藏 
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【标签】 企业所得税  
<p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点一:小型微利企业条件放宽</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">小型微利企业是指从事国家非限制和禁止行业,且同时符合年度应纳税所得额不超过</span><span lang="EN-US">300</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">万元、从业人数不超过</span><span lang="EN-US">300</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">人、资产总额不超过</span><span lang="EN-US">5000</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">万元等三个条件的企业。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局关于实施小微企业普惠性税收减免政策的通知》(财税〔</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">13</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点二:小型微利企业减税政策</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日至</span><span lang="EN-US">2021</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日,对小型微利企业年应纳税所得额不超过</span><span lang="EN-US">100</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">万元的部分,减按</span><span lang="EN-US">25%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">计入应纳税所得额,按</span><span lang="EN-US">20%</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">的税率缴纳企业所得税;对年应纳税所得额超过</span><span lang="EN-US">100</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">万元但不超过</span><span lang="EN-US">300</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">万元的部分,减按</span><span lang="EN-US">50%</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">计入应纳税所得额,按</span><span lang="EN-US">20%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">的税率缴纳企业所得税。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局关于实施小微企业普惠性税收减免政策的通知》(财税〔</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">13</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></strong></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点三:企业所得税申报表单修订</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">对《中华人民共和国企业所得税月(季)度预缴纳税申报表(</span><span lang="EN-US">A</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">类,</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年版)》《中华人民共和国企业所得税月(季)度预缴和年度纳税申报表(</span><span lang="EN-US">B</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">类,</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年版)》和《中华人民共和国企业所得税年度纳税申报表(</span><span lang="EN-US">A</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">类,</span><span lang="EN-US">2017</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年版)部分表单和填报说明进行了修订。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">政策依据:《国家税务总局关于修订</span><span lang="EN-US">&lt;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">中华人民共和国企业所得税月(季)度预缴纳税申报表(</span><span lang="EN-US">A</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">类</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年版)</span><span lang="EN-US">&gt;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">等部分表单样式及填报说明的公告》(国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)《国家税务总局关于修订</span><span lang="EN-US">2018</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年版企业所得税预缴纳税申报表部分表单及填报说明的公告》(国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">23</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点四:非居民企业所得税申报表单修订</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">1. </span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">自办理</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年度第一季度企业所得税预缴申报起启用《中华人民共和国非居民企业所得税预缴申报表</span><span lang="EN-US">(2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年版</span><span lang="EN-US">)</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">》,其中非居民企业机构、场所按照《国家税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">财政部中国人民银行关于非居民企业机构场所汇总缴纳企业所得税有关问题的公告》</span><span lang="EN-US">(</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)的规定自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年度起汇总纳税的,自办理</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年度第一季度企业所得税预缴申报起启用本报表。</span><span lang="EN-US">2. </span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">自办理</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年度企业所得税汇算清缴申报起启用《中华人民共和国非居民企业所得税年度纳税申报表</span><span lang="EN-US">(2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年版</span><span lang="EN-US">)</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">》,其中非居民企业机构、场所按照《国家税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">财政部中国人民银行关于非居民企业机构场所汇总缴纳企业所得税有关问题的公告》</span><span lang="EN-US">(</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)规定自</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年度或</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年度起汇总纳税的,自办理</span><span lang="EN-US">2018</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年度或</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年度企业所得税汇算清缴申报起启用本报表。</span><br /> <span lang="EN-US">3. </span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">10</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日起启用《中华人民共和国扣缴企业所得税报告表</span><span lang="EN-US">(2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年版</span><span lang="EN-US">)</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">》。政策依据:《国家税务总局关于发布</span><span lang="EN-US">&lt;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">中华人民共和国非居民企业所得税预缴申报表(</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年版)</span><span lang="EN-US">&gt;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">等报表的公告》(国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">16</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点五:固定资产加速折旧优惠政策适用范围扩大</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日起,适用《财政部</span> <span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">国家税务总局关于完善固定资产加速折旧企业所得税政策的通知》(财税〔</span><span lang="EN-US">2014</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">75</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)和《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">国家税务总局关于进一步完善固定资产加速折旧企业所得税政策的通知》(财税〔</span><span lang="EN-US">2015</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">106</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)规定固定资产加速折旧优惠的行业范围,扩大至全部制造业领域。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局关于扩大固定资产加速折旧优惠政策适用范围的公告》(财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">66</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></strong></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点六:初创期科技型企业条件放宽</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">初创期科技型企业,应同时符合以下条件:</span><span lang="EN-US">1.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">在中国境内(不包括港、澳、台地区)注册成立、实行查账征收的居民企业;</span><span lang="EN-US">2.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">接受投资时,从业人数不超过</span><span lang="EN-US">300</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">人,其中具有大学本科以上学历的从业人数不低于</span><span lang="EN-US">30%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">;资产总额和年销售收入均不超过</span><span lang="EN-US">5000</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">万元;</span><span lang="EN-US">3.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">接受投资时设立时间不超过</span><span lang="EN-US">5</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年(</span><span lang="EN-US">60</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">个月);</span><span lang="EN-US">4.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">接受投资时以及接受投资后</span><span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年内未在境内外证券交易所上市;</span><span lang="EN-US">5.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">接受投资当年及下一纳税年度,研发费用总额占成本费用支出的比例不低于</span><span lang="EN-US">20%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日起,公司制创业投资企业采取股权投资方式直接投资于种子期、初创期科技型企业满</span><span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年(</span><span lang="EN-US">24</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">个月)的,可以按照投资额的</span><span lang="EN-US">70%</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">在股权持有满</span><span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年的当年抵扣该公司制创业投资企业的应纳税所得额;当年不足抵扣的,可以在以后纳税年度结转抵扣。政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局关于创业投资企业和天使投资个人有关税收政策的通知》(财税〔</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">55</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">税务总局关于实施小微企业普惠性税收减免政策的通知》(财税〔</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">13</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></strong></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点七:文化转制企业免征企业所得税</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日至</span><span lang="EN-US">2023</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日,经营性文化事业单位转制为企业,自转制注册之日起五年内免征企业所得税。</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">日之前已完成转制的企业,自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">日起可继续免征五年企业所得税。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">国家税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">中央宣传部关于继续实施文化体制改革中经营性文化事业单位转制为企业若干税收政策的通知》(财税〔</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">〕</span><span lang="EN-US">16</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点八:符合条件的扶贫捐赠据实税前扣除</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日至</span><span lang="EN-US">2022</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">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。</span><br /> <span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">目标脱贫地区</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">包括</span><span lang="EN-US">832</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">个国家扶贫开发工作重点县、集中连片特困地区县</span><span lang="EN-US">(</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">新疆阿克苏地区</span><span lang="EN-US">6</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">县</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">市享受片区政策</span><span lang="EN-US">)</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">和建档立卡贫困村。企业在</span><span lang="EN-US">2015</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日至</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日期间已发生的符合上述条件的扶贫捐赠支出,尚未在计算企业所得税应纳税所得额时扣除的部分,可执行上述企业所得税政策。政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">国务院扶贫办关于企业扶贫捐赠所得税税前扣除政策的公告》(财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">国务院扶贫办公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">49</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点九:铁路债券利息收入减半征收</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">对企业投资者持有</span><span lang="EN-US">2019-2023</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年发行的铁路债券取得的利息收入,减半征收企业所得税。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局关于铁路债券利息收入所得税政策的公告》(财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">57</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点十:永续债企业所得税政策明确</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日起,企业发行的永续债,可以适用股息、红利企业所得税政策,即:投资方取得的永续债利息收入属于股息、红利性质,按照现行企业所得税政策相关规定进行处理,其中,发行方和投资方均为居民企业的,永续债利息收入可以适用企业所得税法规定的居民企业之间的股息、红利等权益性投资收益免征企业所得税规定;同时发行方支付的永续债利息支出不得在企业所得税税前扣除。</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">企业发行符合规定条件的永续债,也可以按照债券利息适用企业所得税政策,即:发行方支付的永续债利息支出准予在其企业所得税税前扣除;投资方取得的永续债利息收入应当依法纳税。</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">政策依据:《财政部</span> <span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局关于永续债企业所得税政策问题的公告》(财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">64</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点十一:集成电路设计和软件产业企业所得税优惠政策</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">依法成立且符合条件的集成电路设计企业和软件企业,在</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">日前自获利年度起计算优惠期,第一年至第二年免征企业所得税,第三年至第五年按照</span><span lang="EN-US">25%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">的法定税率减半征收企业所得税,并享受至期满为止。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">国家税务总局关于集成电路设计和软件产业企业所得税政策的公告》(财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">68</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点十二:保险企业手续费及佣金支出税前扣除政策</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日起,保险企业发生与其经营活动有关的手续费及佣金支出,不超过当年全部保费收入扣除退保金等后余额的</span><span lang="EN-US">18%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">(含本数)的部分,在计算应纳税所得额时准予扣除;超过部分,允许结转以后年度扣除。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">保险企业</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年度汇算清缴按照本公告规定执行。政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局关于保险企业手续费及佣金支出税前扣除政策的公告》(财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">72</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点十三:金融企业涉农贷款和中小企业贷款损失准备金税前扣除政策</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日至</span><span lang="EN-US">2023</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日,金融企业根据《贷款风险分类指引》(银监发〔</span><span lang="EN-US">2007</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">54</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号),对其涉农贷款和中小企业贷款进行风险分类后,按照以下比例计提的贷款损失准备金,准予在计算应纳税所得额时扣除:</span><br /> <span lang="EN-US">1.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">关注类贷款,计提比例为</span><span lang="EN-US">2%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">;</span><span lang="EN-US">2.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">次级类贷款,计提比例为</span><span lang="EN-US">25%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">;</span><span lang="EN-US">3.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">可疑类贷款,计提比例为</span><span lang="EN-US">50%</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">;</span><span lang="EN-US">4.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">损失类贷款,计提比例为</span><span lang="EN-US">100%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">。政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局关于金融企业涉农贷款和中小企业贷款损失准备金税前扣除有关政策的公告》(财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">85</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点十四:金融企业贷款损失准备金企业所得税税前扣除政策</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">一、金融企业准予税前提取贷款损失准备金的贷款资产范围包括:</span><br /> <span lang="EN-US">1.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">贷款(含抵押、质押、保证、信用等贷款);</span><span lang="EN-US">2.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">银行卡透支、贴现、信用垫款(含银行承兑汇票垫款、信用证垫款、担保垫款等)、进出口押汇、同业拆出、应收融资租赁款等具有贷款特征的风险资产;</span><span lang="EN-US">3.</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">由金融企业转贷并承担对外还款责任的国外贷款,包括国际金融组织贷款、外国买方信贷、外国政府贷款、日本国际协力银行不附条件贷款和外国政府混合贷款等资产。二、金融企业准予当年税前扣除的贷款损失准备金计算公式如下:准予当年税前扣除的贷款损失准备金=本年末准予提取贷款损失准备金的贷款资产余额</span><span lang="EN-US">&times;1%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">-截至上年末已在税前扣除的贷款损失准备金的余额金融企业按上述公式计算的数额如为负数,应当相应调增当年应纳税所得额。本公告自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">日起执行至</span><span lang="EN-US">2023</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">日。政策依据:《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">税务总局关于金融企业贷款损失准备金企业所得税税前扣除有关政策的公告》(财政部</span> <span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">86</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span lang="EN-US">&nbsp;</span></span></p> <p class="MsoNormal"> <strong><span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">要点十五:</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">非居民企业选择由其主要机构场所汇总缴纳企业所得税的审批</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">行政许可事项取消</span></span></strong></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">根据修改后的《中华人民共和国企业所得税法》第五十一条第一款规定和《国务院关于取消一批行政许可事项的决定》(国发〔</span><span lang="EN-US">2017</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">46</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号),现将已取消的</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">非居民企业选择由其主要机构场所汇总缴纳企业所得税的审批</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">事项予以公布。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">政策依据:《国家税务总局关于公布已取消税务行政许可事项的公告》(国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">11</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></span></p> <p class="MsoNormal"> <span style="font-size:16px;"><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">来源:</span></span><a id="js_name" style="margin: 0px; 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