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“大众创业、万众创新”税收优惠政策指引汇编
发布时间: 2017-08-22 信息来源:纳税服务局 浏览次数:
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 TOC \o "1-3" \h \z \u 一、企业初创期税收优惠... PAGEREF _Toc488400064 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000360034000000

(一)小微企业税收优惠... PAGEREF _Toc488400065 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000360035000000

1.个体工商户和个人增值税起征点政策... PAGEREF _Toc488400066 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000360036000000

【享受主体】... PAGEREF _Toc488400067 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000360037000000

【优惠内容】... PAGEREF _Toc488400068 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000360038000000

【享受条件】... PAGEREF _Toc488400069 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000360039000000

【政策依据】... PAGEREF _Toc488400070 \h 2 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370030000000

2.企业或非企业性单位销售额未超限免征增值税... PAGEREF _Toc488400071 \h 2 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370031000000

【享受主体】... PAGEREF _Toc488400072 \h 2 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370032000000

【优惠内容】... PAGEREF _Toc488400073 \h 2 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370033000000

【享受条件】... PAGEREF _Toc488400074 \h 2 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370034000000

【政策依据】... PAGEREF _Toc488400075 \h 3 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370035000000

3.增值税小规模纳税人销售额未超限免征增值税... PAGEREF _Toc488400076 \h 3 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370036000000

【享受主体】... PAGEREF _Toc488400077 \h 3 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370037000000

【优惠内容】... PAGEREF _Toc488400078 \h 3 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370038000000

【享受条件】... PAGEREF _Toc488400079 \h 4 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000370039000000

【政策依据】... PAGEREF _Toc488400080 \h 4 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380030000000

4.小型微利企业减免企业所得税... PAGEREF _Toc488400081 \h 5 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380031000000

【享受主体】... PAGEREF _Toc488400082 \h 5 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380032000000

【优惠内容... PAGEREF _Toc488400083 \h 5 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380033000000

【享受条件】... PAGEREF _Toc488400084 \h 5 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380034000000

【政策依据】... PAGEREF _Toc488400085 \h 6 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380035000000

5.重点行业小型微利企业固定资产加速折旧... PAGEREF _Toc488400086 \h 6 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380036000000

【享受主体】... PAGEREF _Toc488400087 \h 6 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380037000000

【优惠内容】... PAGEREF _Toc488400088 \h 7 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380038000000

【享受条件】... PAGEREF _Toc488400089 \h 8 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000380039000000

【政策依据】... PAGEREF _Toc488400090 \h 8 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390030000000

6.企业免征政府性基金... PAGEREF _Toc488400091 \h 9 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390031000000

【享受主体】... PAGEREF _Toc488400092 \h 9 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390032000000

【优惠内容】... PAGEREF _Toc488400093 \h 9 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390033000000

【享受条件】... PAGEREF _Toc488400094 \h 9 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390034000000

【政策依据】... PAGEREF _Toc488400095 \h 9 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390035000000

(二)重点群体创业就业税收优惠... PAGEREF _Toc488400096 \h 10 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390036000000

7.重点群体创业税收扣减... PAGEREF _Toc488400097 \h 10 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390037000000

【享受主体】... PAGEREF _Toc488400098 \h 10 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390038000000

【优惠内容】... PAGEREF _Toc488400099 \h 10 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003000390039000000

【享受条件】... PAGEREF _Toc488400100 \h 11 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300030000000

【政策依据】... PAGEREF _Toc488400101 \h 11 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300031000000

8.吸纳重点群体就业税收扣减... PAGEREF _Toc488400102 \h 12 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300032000000

【享受主体】... PAGEREF _Toc488400103 \h 12 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300033000000

【优惠内容】... PAGEREF _Toc488400104 \h 12 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300034000000

【享受条件】... PAGEREF _Toc488400105 \h 12 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300035000000

【政策依据】... PAGEREF _Toc488400106 \h 13 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300036000000

9.退役士兵创业税收扣减... PAGEREF _Toc488400107 \h 13 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300037000000

【享受主体】... PAGEREF _Toc488400108 \h 13 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300038000000

【优惠内容】... PAGEREF _Toc488400109 \h 13 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100300039000000

【享受条件】... PAGEREF _Toc488400110 \h 14 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310030000000

【政策依据】... PAGEREF _Toc488400111 \h 14 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310031000000

10.吸纳退役士兵就业企业税收扣减... PAGEREF _Toc488400112 \h 14 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310032000000

【享受主体】... PAGEREF _Toc488400113 \h 14 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310033000000

【优惠内容】... PAGEREF _Toc488400114 \h 15 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310034000000

【享受条件】... PAGEREF _Toc488400115 \h 15 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310035000000

【政策依据】... PAGEREF _Toc488400116 \h 16 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310036000000

11.随军家属创业免征增值税... PAGEREF _Toc488400117 \h 16 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310037000000

【享受主体】... PAGEREF _Toc488400118 \h 16 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310038000000

【优惠内容】... PAGEREF _Toc488400119 \h 16 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100310039000000

【享受条件】... PAGEREF _Toc488400120 \h 16 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320030000000

【政策依据】... PAGEREF _Toc488400121 \h 16 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320031000000

12.随军家属创业免征个人所得税... PAGEREF _Toc488400122 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320032000000

【享受主体】... PAGEREF _Toc488400123 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320033000000

【优惠内容】... PAGEREF _Toc488400124 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320034000000

【享受条件】... PAGEREF _Toc488400125 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320035000000

【政策依据】... PAGEREF _Toc488400126 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320036000000

13.安置随军家属就业的企业免征增值税... PAGEREF _Toc488400127 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320037000000

【享受主体】... PAGEREF _Toc488400128 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320038000000

【优惠内容】... PAGEREF _Toc488400129 \h 18 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100320039000000

【享受条件】... PAGEREF _Toc488400130 \h 18 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330030000000

【政策依据】... PAGEREF _Toc488400131 \h 18 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330031000000

14.军队转业干部创业免征增值税... PAGEREF _Toc488400132 \h 18 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330032000000

【享受主体】... PAGEREF _Toc488400133 \h 18 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330033000000

【优惠内容】... PAGEREF _Toc488400134 \h 18 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330034000000

【享受条件】... PAGEREF _Toc488400135 \h 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330035000000

【政策依据】... PAGEREF _Toc488400136 \h 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330036000000

15.自主择业的军队转业干部免征个人所得税... PAGEREF _Toc488400137 \h 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330037000000

【享受主体】... PAGEREF _Toc488400138 \h 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330038000000

【优惠内容】... PAGEREF _Toc488400139 \h 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100330039000000

【享受条件】... PAGEREF _Toc488400140 \h 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340030000000

【政策依据】... PAGEREF _Toc488400141 \h 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340031000000

16.安置军队转业干部就业的企业免征增值税... PAGEREF _Toc488400142 \h 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340032000000

【享受主体】... PAGEREF _Toc488400143 \h 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340033000000

【优惠内容】... PAGEREF _Toc488400144 \h 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340034000000

【享受条件】... PAGEREF _Toc488400145 \h 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340035000000

【政策依据】... PAGEREF _Toc488400146 \h 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340036000000

17.残疾人创业免征增值税... PAGEREF _Toc488400147 \h 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340037000000

【享受主体】... PAGEREF _Toc488400148 \h 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340038000000

【优惠内容】... PAGEREF _Toc488400149 \h 21 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100340039000000

【享受条件】... PAGEREF _Toc488400150 \h 21 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350030000000

【政策依据】... PAGEREF _Toc488400151 \h 21 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350031000000

18.安置残疾人就业的单位和个体户增值税即征即退... PAGEREF _Toc488400152 \h 21 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350032000000

【享受主体】... PAGEREF _Toc488400153 \h 21 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350033000000

【优惠内容】... PAGEREF _Toc488400154 \h 21 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350034000000

【享受条件】... PAGEREF _Toc488400155 \h 22 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350035000000

【政策依据】... PAGEREF _Toc488400156 \h 24 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350036000000

19.特殊教育学校举办的企业安置残疾人就业增值税即征即退... PAGEREF _Toc488400157 \h 25 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350037000000

【享受主体】... PAGEREF _Toc488400158 \h 25 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350038000000

【优惠内容】... PAGEREF _Toc488400159 \h 25 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100350039000000

【享受条件】... PAGEREF _Toc488400160 \h 26 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360030000000

【政策依据】... PAGEREF _Toc488400161 \h 27 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360031000000

20.残疾人就业减征个人所得税... PAGEREF _Toc488400162 \h 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360032000000

【享受主体】... PAGEREF _Toc488400163 \h 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360033000000

【优惠内容】... PAGEREF _Toc488400164 \h 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360034000000

【享受条件】... PAGEREF _Toc488400165 \h 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360035000000

【政策依据】... PAGEREF _Toc488400166 \h 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360036000000

21.安置残疾人就业的企业残疾人工资加计扣除... PAGEREF _Toc488400167 \h 29 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360037000000

【享受主体】... PAGEREF _Toc488400168 \h 29 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360038000000

【优惠内容】... PAGEREF _Toc488400169 \h 29 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100360039000000

【享受条件】... PAGEREF _Toc488400170 \h 29 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370030000000

【政策依据】... PAGEREF _Toc488400171 \h 30 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370031000000

22.安置残疾人就业的单位减免城镇土地使用税... PAGEREF _Toc488400172 \h 30 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370032000000

【享受主体】... PAGEREF _Toc488400173 \h 30 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370033000000

【优惠内容】... PAGEREF _Toc488400174 \h 30 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370034000000

【享受条件】... PAGEREF _Toc488400175 \h 30 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370035000000

【政策依据】... PAGEREF _Toc488400176 \h 31 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370036000000

23.长期来华定居专家进口自用小汽车免征车辆购置税... PAGEREF _Toc488400177 \h 31 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370037000000

【享受主体】... PAGEREF _Toc488400178 \h 31 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370038000000

【优惠内容】... PAGEREF _Toc488400179 \h 31 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100370039000000

【享受条件】... PAGEREF _Toc488400180 \h 31 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380030000000

【政策依据】... PAGEREF _Toc488400181 \h 31 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380031000000

24.回国服务的在外留学人员购买自用国产小汽车免征车辆购置税... PAGEREF _Toc488400182 \h 32 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380032000000

【享受主体】... PAGEREF _Toc488400183 \h 32 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380033000000

【优惠内容】... PAGEREF _Toc488400184 \h 32 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380034000000

【享受条件】... PAGEREF _Toc488400185 \h 32 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380035000000

【政策依据】... PAGEREF _Toc488400186 \h 32 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380036000000

(三)创业就业平台税收优惠... PAGEREF _Toc488400187 \h 33 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380037000000

25.科技企业孵化器(含众创空间)免征增值税... PAGEREF _Toc488400188 \h 33 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380038000000

【享受主体】... PAGEREF _Toc488400189 \h 33 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100380039000000

【优惠内容】... PAGEREF _Toc488400190 \h 33 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390030000000

【享受条件】... PAGEREF _Toc488400191 \h 33 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390031000000

【政策依据】... PAGEREF _Toc488400192 \h 34 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390032000000

26.符合非营利组织条件的孵化器的收入免征企业所得税... PAGEREF _Toc488400193 \h 34 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390033000000

【享受主体】... PAGEREF _Toc488400194 \h 34 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390034000000

【优惠内容】... PAGEREF _Toc488400195 \h 34 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390035000000

【享受条件】... PAGEREF _Toc488400196 \h 34 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390036000000

【政策依据】... PAGEREF _Toc488400197 \h 36 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390037000000

27.科技企业孵化器免征房产税... PAGEREF _Toc488400198 \h 36 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390038000000

【享受主体】... PAGEREF _Toc488400199 \h 36 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003100390039000000

【优惠内容】... PAGEREF _Toc488400200 \h 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300030000000

【享受条件】... PAGEREF _Toc488400201 \h 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300031000000

【政策依据】... PAGEREF _Toc488400202 \h 38 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300032000000

28.科技企业孵化器免征城镇土地使用税... PAGEREF _Toc488400203 \h 38 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300033000000

【享受主体】... PAGEREF _Toc488400204 \h 38 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300034000000

【优惠内容】... PAGEREF _Toc488400205 \h 39 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300035000000

【享受条件】... PAGEREF _Toc488400206 \h 39 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300036000000

【政策依据】... PAGEREF _Toc488400207 \h 40 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300037000000

29.国家大学科技园免征增值税... PAGEREF _Toc488400208 \h 40 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300038000000

【享受主体】... PAGEREF _Toc488400209 \h 40 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200300039000000

【优惠内容】... PAGEREF _Toc488400210 \h 41 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310030000000

【享受条件】... PAGEREF _Toc488400211 \h 41 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310031000000

【政策依据】... PAGEREF _Toc488400212 \h 41 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310032000000

30.符合非营利组织条件的大学科技园的收入免征企业所得税... PAGEREF _Toc488400213 \h 42 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310033000000

【享受主体】... PAGEREF _Toc488400214 \h 42 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310034000000

【优惠内容】... PAGEREF _Toc488400215 \h 42 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310035000000

【享受条件】... PAGEREF _Toc488400216 \h 42 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310036000000

【政策依据】... PAGEREF _Toc488400217 \h 44 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310037000000

31.国家大学科技园免征房产税... PAGEREF _Toc488400218 \h 44 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310038000000

【享受主体】... PAGEREF _Toc488400219 \h 44 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200310039000000

【优惠内容】... PAGEREF _Toc488400220 \h 44 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320030000000

【享受条件】... PAGEREF _Toc488400221 \h 45 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320031000000

【政策依据】... PAGEREF _Toc488400222 \h 46 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320032000000

32.国家大学科技园免征城镇土地使用税... PAGEREF _Toc488400223 \h 46 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320033000000

【享受主体】... PAGEREF _Toc488400224 \h 46 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320034000000

【优惠内容】... PAGEREF _Toc488400225 \h 46 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320035000000

【享受条件】... PAGEREF _Toc488400226 \h 47 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320036000000

【政策依据】... PAGEREF _Toc488400227 \h 48 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320037000000

(四)对提供资金、非货币性资产投资助力的创投企业、金融机构等给予税收优惠     PAGEREF _Toc488400228 \h 48 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320038000000

33.创投企业投资未上市的中小高新技术企业按比例抵扣应纳税所得额... PAGEREF _Toc488400229 \h 48 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200320039000000

【享受主体】... PAGEREF _Toc488400230 \h 48 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330030000000

【优惠内容】... PAGEREF _Toc488400231 \h 48 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330031000000

【享受条件】... PAGEREF _Toc488400232 \h 49 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330032000000

【政策依据】... PAGEREF _Toc488400233 \h 49 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330033000000

34.有限合伙制创业投资企业法人合伙人投资未上市的中小高新技术企业按比例抵扣应纳税所得额     PAGEREF _Toc488400234 \h 50 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330034000000

【享受主体】... PAGEREF _Toc488400235 \h 50 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330035000000

【优惠内容】... PAGEREF _Toc488400236 \h 50 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330036000000

【享受条件】... PAGEREF _Toc488400237 \h 50 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330037000000

【政策依据】... PAGEREF _Toc488400238 \h 51 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330038000000

35.公司制创投企业投资初创科技型企业按比例抵扣应纳税所得额... PAGEREF _Toc488400239 \h 51 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200330039000000

【享受主体】... PAGEREF _Toc488400240 \h 51 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340030000000

【优惠内容】... PAGEREF _Toc488400241 \h 52 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340031000000

【享受条件】... PAGEREF _Toc488400242 \h 52 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340032000000

【政策依据】... PAGEREF _Toc488400243 \h 53 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340033000000

36.有限合伙制创业投资企业法人合伙人投资初创科技型企业按比例抵扣应纳税所得额     PAGEREF _Toc488400244 \h 54 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340034000000

【享受主体】... PAGEREF _Toc488400245 \h 54 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340035000000

【优惠内容】... PAGEREF _Toc488400246 \h 54 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340036000000

【享受条件】... PAGEREF _Toc488400247 \h 54 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340037000000

【政策依据】... PAGEREF _Toc488400248 \h 55 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340038000000

37.限合伙制创业投资企业个人合伙人投资初创科技型企业按比例抵扣应纳税所得额     PAGEREF _Toc488400249 \h 56 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200340039000000

【享受主体】... PAGEREF _Toc488400250 \h 56 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350030000000

【优惠内容】... PAGEREF _Toc488400251 \h 56 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350031000000

【享受条件... PAGEREF _Toc488400252 \h 56 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350032000000

【政策依据】... PAGEREF _Toc488400253 \h 58 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350033000000

38.天使投资人投资初创科技型企业按比例抵扣应纳税所得额... PAGEREF _Toc488400254 \h 58 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350034000000

【享受主体】... PAGEREF _Toc488400255 \h 58 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350035000000

【优惠内容】... PAGEREF _Toc488400256 \h 58 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350036000000

【享受条件】... PAGEREF _Toc488400257 \h 58 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350037000000

【政策依据】... PAGEREF _Toc488400258 \h 60 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350038000000

39.以非货币性资产对外投资确认的非货币性资产转让所得分期缴纳企业所得税... PAGEREF _Toc488400259 \h 60 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200350039000000

【享受主体】... PAGEREF _Toc488400260 \h 60 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360030000000

【优惠内容】... PAGEREF _Toc488400261 \h 60 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360031000000

【享受条件】... PAGEREF _Toc488400262 \h 60 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360032000000

【政策依据】... PAGEREF _Toc488400263 \h 61 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360033000000

40.以非货币性资产对外投资确认的非货币性资产转让所得分期缴纳个人所得税... PAGEREF _Toc488400264 \h 62 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360034000000

【享受主体】... PAGEREF _Toc488400265 \h 62 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360035000000

【优惠内容】... PAGEREF _Toc488400266 \h 62 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360036000000

【享受条件】... PAGEREF _Toc488400267 \h 62 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360037000000

【政策依据】... PAGEREF _Toc488400268 \h 62 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360038000000

41.金融企业发放涉农和中小企业贷款按比例贷款准备金企业所得税税前扣除... PAGEREF _Toc488400269 \h 63 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200360039000000

【享受主体】... PAGEREF _Toc488400270 \h 63 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370030000000

【优惠内容】... PAGEREF _Toc488400271 \h 63 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370031000000

【享受条件】... PAGEREF _Toc488400272 \h 63 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370032000000

【政策依据】... PAGEREF _Toc488400273 \h 64 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370033000000

42.金融机构与小型微型企业签订借款合同免征印花税... PAGEREF _Toc488400274 \h 65 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370034000000

【享受主体】... PAGEREF _Toc488400275 \h 65 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370035000000

【优惠内容】... PAGEREF _Toc488400276 \h 65 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370036000000

【享受条件】... PAGEREF _Toc488400277 \h 65 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370037000000

【政策依据】... PAGEREF _Toc488400278 \h 65 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370038000000

二、企业成长期税收优惠... PAGEREF _Toc488400279 \h 66 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200370039000000

(一)研发费用加计扣除政策... PAGEREF _Toc488400280 \h 66 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380030000000

43.研发费用加计扣除... PAGEREF _Toc488400281 \h 66 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380031000000

【享受主体】... PAGEREF _Toc488400282 \h 66 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380032000000

【优惠内容】... PAGEREF _Toc488400283 \h 66 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380033000000

【享受条件】... PAGEREF _Toc488400284 \h 67 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380034000000

【政策依据】... PAGEREF _Toc488400285 \h 68 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380035000000

44.提高科技型中小企业研发费用加计扣除比例... PAGEREF _Toc488400286 \h 69 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380036000000

【享受主体】... PAGEREF _Toc488400287 \h 69 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380037000000

【优惠内容】... PAGEREF _Toc488400288 \h 69 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380038000000

【享受条件】... PAGEREF _Toc488400289 \h 69 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200380039000000

【政策依据】... PAGEREF _Toc488400290 \h 70 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390030000000

(二)固定资产加速折旧政策... PAGEREF _Toc488400291 \h 71 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390031000000

45.固定资产加速折旧或一次性扣除... PAGEREF _Toc488400292 \h 71 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390032000000

【享受主体】... PAGEREF _Toc488400293 \h 71 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390033000000

【优惠内容】... PAGEREF _Toc488400294 \h 71 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390034000000

【享受条件】... PAGEREF _Toc488400295 \h 72 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390035000000

【政策依据】... PAGEREF _Toc488400296 \h 72 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390036000000

46.重点行业固定资产加速折旧... PAGEREF _Toc488400297 \h 72 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390037000000

【享受主体】... PAGEREF _Toc488400298 \h 72 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390038000000

【优惠内容】... PAGEREF _Toc488400299 \h 73 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003200390039000000

【享受条件】... PAGEREF _Toc488400300 \h 73 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300030000000

【政策依据】... PAGEREF _Toc488400301 \h 74 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300031000000

(三)购买符合条件设备税收优惠... PAGEREF _Toc488400302 \h 74 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300032000000

47.重大技术装备进口免征增值税... PAGEREF _Toc488400303 \h 74 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300033000000

【享受主体】... PAGEREF _Toc488400304 \h 74 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300034000000

【优惠内容】... PAGEREF _Toc488400305 \h 75 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300035000000

【享受条件】... PAGEREF _Toc488400306 \h 75 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300036000000

【政策依据】... PAGEREF _Toc488400307 \h 76 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300037000000

48.资研发机构和外资研发中心采购国产设备增值税退税... PAGEREF _Toc488400308 \h 76 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300038000000

【享受主体】... PAGEREF _Toc488400309 \h 76 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300300039000000

【优惠内容】... PAGEREF _Toc488400310 \h 77 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310030000000

【享受条件】... PAGEREF _Toc488400311 \h 77 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310031000000

【政策依据】... PAGEREF _Toc488400312 \h 78 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310032000000

49.科学研究机构、技术开发机构、学校等单位进口符合条件的商品免征进口环节增值税、消费税     PAGEREF _Toc488400313 \h 78 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310033000000

【享受主体】... PAGEREF _Toc488400314 \h 78 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310034000000

【优惠内容】... PAGEREF _Toc488400315 \h 80 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310035000000

【享受条件】... PAGEREF _Toc488400316 \h 80 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310036000000

【政策依据】... PAGEREF _Toc488400317 \h 80 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310037000000

(四)科技成果转化税收优惠... PAGEREF _Toc488400318 \h 81 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310038000000

50.技术转让、技术开发和与之相关的技术咨询、技术服务免征增值税... PAGEREF _Toc488400319 \h 81 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300310039000000

【享受主体】... PAGEREF _Toc488400320 \h 81 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320030000000

【优惠内容】... PAGEREF _Toc488400321 \h 81 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320031000000

【享受条件】... PAGEREF _Toc488400322 \h 81 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320032000000

【政策依据】... PAGEREF _Toc488400323 \h 82 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320033000000

51.技术转让所得减免企业所得税... PAGEREF _Toc488400324 \h 82 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320034000000

【享受主体】... PAGEREF _Toc488400325 \h 82 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320035000000

【优惠内容】... PAGEREF _Toc488400326 \h 82 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320036000000

【享受条件】... PAGEREF _Toc488400327 \h 83 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320037000000

【政策依据】... PAGEREF _Toc488400328 \h 83 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320038000000

(五)科研机构创新人才税收优惠... PAGEREF _Toc488400329 \h 84 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300320039000000

52.科研机构、高等学校股权奖励延期缴纳个人所得税... PAGEREF _Toc488400330 \h 84 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330030000000

【享受主体】... PAGEREF _Toc488400331 \h 84 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330031000000

【优惠内容】... PAGEREF _Toc488400332 \h 84 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330032000000

【享受条件】... PAGEREF _Toc488400333 \h 84 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330033000000

【政策依据】... PAGEREF _Toc488400334 \h 85 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330034000000

53.高新技术企业技术人员股权奖励分期缴纳个人所得税... PAGEREF _Toc488400335 \h 85 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330035000000

【享受主体】... PAGEREF _Toc488400336 \h 85 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330036000000

【优惠内容】... PAGEREF _Toc488400337 \h 85 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330037000000

【享受条件】... PAGEREF _Toc488400338 \h 85 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330038000000

【政策依据】... PAGEREF _Toc488400339 \h 86 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300330039000000

54.中小高新技术企业个人股东分期缴纳个人所得税... PAGEREF _Toc488400340 \h 86 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340030000000

【享受主体】... PAGEREF _Toc488400341 \h 86 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340031000000

【优惠内容】... PAGEREF _Toc488400342 \h 86 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340032000000

【享受条件】... PAGEREF _Toc488400343 \h 87 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340033000000

【政策依据】... PAGEREF _Toc488400344 \h 87 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340034000000

55.获得非上市公司股票期权、股权期权、限制性股票和股权奖励递延缴纳个人所得税     PAGEREF _Toc488400345 \h 87 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340035000000

【享受主体】... PAGEREF _Toc488400346 \h 87 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340036000000

【优惠内容】... PAGEREF _Toc488400347 \h 88 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340037000000

【享受条件】... PAGEREF _Toc488400348 \h 88 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340038000000

【政策依据】... PAGEREF _Toc488400349 \h 89 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300340039000000

56.获得上市公司股票期权、限制性股票和股权奖励适当延长纳税期限... PAGEREF _Toc488400350 \h 89 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350030000000

【享受主体】... PAGEREF _Toc488400351 \h 89 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350031000000

【优惠内容】... PAGEREF _Toc488400352 \h 90 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350032000000

【享受条件】... PAGEREF _Toc488400353 \h 90 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350033000000

【政策依据】... PAGEREF _Toc488400354 \h 90 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350034000000

57.企业以及个人以技术成果投资入股递延缴纳所得税... PAGEREF _Toc488400355 \h 90 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350035000000

【享受主体】... PAGEREF _Toc488400356 \h 90 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350036000000

【优惠内容】... PAGEREF _Toc488400357 \h 90 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350037000000

【享受条件】... PAGEREF _Toc488400358 \h 91 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350038000000

【政策依据】... PAGEREF _Toc488400359 \h 91 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300350039000000

58.由国家级、省部级以及国际组织对科技人员颁发的科技奖金免征个人所得税... PAGEREF _Toc488400360 \h 91 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360030000000

【享受主体】... PAGEREF _Toc488400361 \h 91 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360031000000

【优惠内容】... PAGEREF _Toc488400362 \h 91 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360032000000

【享受条件】... PAGEREF _Toc488400363 \h 91 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360033000000

【政策依据】... PAGEREF _Toc488400364 \h 92 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360034000000

三、企业成熟期税收优惠政策... PAGEREF _Toc488400365 \h 92 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360035000000

(一)高新技术企业税收优惠... PAGEREF _Toc488400366 \h 92 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360036000000

59. 高新技术企业减按15%的税率征收企业所得税... PAGEREF _Toc488400367 \h 92 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360037000000

【享受主体】... PAGEREF _Toc488400368 \h 92 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360038000000

【优惠内容】... PAGEREF _Toc488400369 \h 92 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300360039000000

【享受条件】... PAGEREF _Toc488400370 \h 92 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370030000000

【政策依据】... PAGEREF _Toc488400371 \h 93 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370031000000

60.高新技术企业职工教育经费税前扣除... PAGEREF _Toc488400372 \h 94 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370032000000

【享受主体】... PAGEREF _Toc488400373 \h 94 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370033000000

【优惠内容】... PAGEREF _Toc488400374 \h 94 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370034000000

【享受条件】... PAGEREF _Toc488400375 \h 94 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370035000000

【政策依据】... PAGEREF _Toc488400376 \h 96 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370036000000

61.技术先进型服务企业享受低税率企业所得税优惠... PAGEREF _Toc488400377 \h 96 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370037000000

【享受主体】... PAGEREF _Toc488400378 \h 96 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370038000000

【优惠内容】... PAGEREF _Toc488400379 \h 96 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300370039000000

【享受条件】... PAGEREF _Toc488400380 \h 97 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380030000000

【政策依据】... PAGEREF _Toc488400381 \h 97 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380031000000

62.技术先进型服务企业职工教育经费税前扣除... PAGEREF _Toc488400382 \h 98 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380032000000

【享受主体】... PAGEREF _Toc488400383 \h 98 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380033000000

【优惠内容】... PAGEREF _Toc488400384 \h 98 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380034000000

【享受条件】... PAGEREF _Toc488400385 \h 99 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380035000000

【政策依据】... PAGEREF _Toc488400386 \h 99 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380036000000

(二)软件企业税收优惠... PAGEREF _Toc488400387 \h 100 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380037000000

63.软件产业增值税超税负即征即退... PAGEREF _Toc488400388 \h 100 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380038000000

【享受主体】... PAGEREF _Toc488400389 \h 100 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300380039000000

【优惠内容】... PAGEREF _Toc488400390 \h 100 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390030000000

【享受条件】... PAGEREF _Toc488400391 \h 101 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390031000000

【政策依据】... PAGEREF _Toc488400392 \h 101 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390032000000

64.新办软件企业定期减免企业所得税... PAGEREF _Toc488400393 \h 101 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390033000000

【享受主体】... PAGEREF _Toc488400394 \h 101 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390034000000

【优惠内容】... PAGEREF _Toc488400395 \h 101 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390035000000

【享受条件】... PAGEREF _Toc488400396 \h 102 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390036000000

【政策依据】... PAGEREF _Toc488400397 \h 103 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390037000000

65.国家规划布局内重点软件企业减按10%的税率征收企业所得税... PAGEREF _Toc488400398 \h 104 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390038000000

【享受主体】... PAGEREF _Toc488400399 \h 104 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003300390039000000

【优惠内容】... PAGEREF _Toc488400400 \h 104 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300030000000

【享受条件】... PAGEREF _Toc488400401 \h 105 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300031000000

【政策依据】... PAGEREF _Toc488400402 \h 106 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300032000000

66.软件企业取得即征即退增值税款用于软件产品研发和扩大再生产企业所得税政策     PAGEREF _Toc488400403 \h 107 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300033000000

【享受主体】... PAGEREF _Toc488400404 \h 107 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300034000000

【优惠内容】... PAGEREF _Toc488400405 \h 107 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300035000000

【享受条件】... PAGEREF _Toc488400406 \h 108 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300036000000

【政策依据】... PAGEREF _Toc488400407 \h 109 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300037000000

67.软件企业职工培训费用应纳税所得额扣除... PAGEREF _Toc488400408 \h 109 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300038000000

【享受主体】... PAGEREF _Toc488400409 \h 109 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400300039000000

【优惠内容】... PAGEREF _Toc488400410 \h 109 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310030000000

【享受条件】... PAGEREF _Toc488400411 \h 110 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310031000000

【政策依据】... PAGEREF _Toc488400412 \h 111 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310032000000

68.企业外购软件缩短折旧或摊销年限... PAGEREF _Toc488400413 \h 111 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310033000000

【享受主体】... PAGEREF _Toc488400414 \h 111 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310034000000

【优惠内容】... PAGEREF _Toc488400415 \h 112 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310035000000

【享受条件】... PAGEREF _Toc488400416 \h 112 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310036000000

【政策依据】... PAGEREF _Toc488400417 \h 112 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310037000000

(三)动漫企业税收优惠... PAGEREF _Toc488400418 \h 112 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310038000000

69.动漫企业增值税超税负即征即退... PAGEREF _Toc488400419 \h 112 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400310039000000

【享受主体】... PAGEREF _Toc488400420 \h 112 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320030000000

【优惠内容】... PAGEREF _Toc488400421 \h 112 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320031000000

【享受条件】... PAGEREF _Toc488400422 \h 113 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320032000000

【政策依据】... PAGEREF _Toc488400423 \h 113 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320033000000

(四)集成电路企业税收优惠... PAGEREF _Toc488400424 \h 113 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320034000000

70.集成电路重大项目增值税留抵税额退税... PAGEREF _Toc488400425 \h 113 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320035000000

【享受主体】... PAGEREF _Toc488400426 \h 113 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320036000000

【优惠内容】... PAGEREF _Toc488400427 \h 113 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320037000000

【享受条件】... PAGEREF _Toc488400428 \h 114 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320038000000

【政策依据】... PAGEREF _Toc488400429 \h 114 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400320039000000

71.集成电路线宽小于0.8微米(含)的集成电路生产企业定期减免企业所得税... PAGEREF _Toc488400430 \h 114 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330030000000

【享受主体】... PAGEREF _Toc488400431 \h 114 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330031000000

【优惠内容】... PAGEREF _Toc488400432 \h 114 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330032000000

【享受条件】... PAGEREF _Toc488400433 \h 114 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330033000000

【政策依据】... PAGEREF _Toc488400434 \h 115 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330034000000

72.线宽小0.25微米的集成电路生产企业减按15%税率征收企业所得税... PAGEREF _Toc488400435 \h 116 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330035000000

【享受主体】... PAGEREF _Toc488400436 \h 116 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330036000000

【优惠内容】... PAGEREF _Toc488400437 \h 116 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330037000000

【享受条件】... PAGEREF _Toc488400438 \h 116 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330038000000

【政策依据】... PAGEREF _Toc488400439 \h 117 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400330039000000

73.投资额超过80亿元的集成电路生产企业减按15%税率征收企业所得税... PAGEREF _Toc488400440 \h 118 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340030000000

【享受主体】... PAGEREF _Toc488400441 \h 118 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340031000000

【优惠内容】... PAGEREF _Toc488400442 \h 118 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340032000000

【享受条件】... PAGEREF _Toc488400443 \h 118 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340033000000

【政策依据】... PAGEREF _Toc488400444 \h 119 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340034000000

74.线宽小于0.25微米的集成电路生产企业定期减免企业所得税... PAGEREF _Toc488400445 \h 119 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340035000000

【享受主体】... PAGEREF _Toc488400446 \h 119 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340036000000

【优惠内容】... PAGEREF _Toc488400447 \h 120 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340037000000

【享受条件】... PAGEREF _Toc488400448 \h 120 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340038000000

【政策依据】... PAGEREF _Toc488400449 \h 121 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400340039000000

75.投资额超过80亿元的集成电路生产企业定期减免企业所得税... PAGEREF _Toc488400450 \h 121 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350030000000

【享受主体】... PAGEREF _Toc488400451 \h 121 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350031000000

【优惠内容】... PAGEREF _Toc488400452 \h 121 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350032000000

【享受条件】... PAGEREF _Toc488400453 \h 122 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350033000000

【政策依据】... PAGEREF _Toc488400454 \h 123 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350034000000

76.新办集成电路设计企业定期减免企业所得税... PAGEREF _Toc488400455 \h 123 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350035000000

【享受主体】... PAGEREF _Toc488400456 \h 123 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350036000000

【优惠内容】... PAGEREF _Toc488400457 \h 123 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350037000000

【享受条件】... PAGEREF _Toc488400458 \h 124 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350038000000

【政策依据】... PAGEREF _Toc488400459 \h 125 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400350039000000

77.国家规划布局内的集成电路设计企业减按10%的税率征收企业所得税... PAGEREF _Toc488400460 \h 125 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360030000000

【享受主体】... PAGEREF _Toc488400461 \h 125 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360031000000

【优惠内容】... PAGEREF _Toc488400462 \h 125 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360032000000

【享受条件】... PAGEREF _Toc488400463 \h 125 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360033000000

【政策依据】... PAGEREF _Toc488400464 \h 127 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360034000000

78.集成电路设计企业计算应纳税所得额扣除职工培训费用政策... PAGEREF _Toc488400465 \h 128 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360035000000

【享受主体】... PAGEREF _Toc488400466 \h 128 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360036000000

【优惠内容】... PAGEREF _Toc488400467 \h 128 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360037000000

【享受条件】... PAGEREF _Toc488400468 \h 128 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360038000000

【政策依据】... PAGEREF _Toc488400469 \h 129 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400360039000000

79.集成电路生产企业生产设备缩短折旧年限... PAGEREF _Toc488400470 \h 129 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370030000000

【享受主体】... PAGEREF _Toc488400471 \h 129 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370031000000

【优惠内容】... PAGEREF _Toc488400472 \h 130 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370032000000

【享受条件】... PAGEREF _Toc488400473 \h 130 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370033000000

【政策依据】... PAGEREF _Toc488400474 \h 131 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370034000000

80.集成电路封装、测试企业定期减免企业所得税... PAGEREF _Toc488400475 \h 131 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370035000000

【享受主体】... PAGEREF _Toc488400476 \h 131 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370036000000

【优惠内容】... PAGEREF _Toc488400477 \h 131 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370037000000

【享受条件】... PAGEREF _Toc488400478 \h 132 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370038000000

【政策依据】... PAGEREF _Toc488400479 \h 133 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003400380038003400300030003400370039000000