Enterprise Income Tax

May 3, the Ministry of Finance, the State administration of taxation issued "on further encourage the software industry and integrated circuit industry to develop enterprise income tax policy Notice" [tax (2012)27], the policy is the Ministry of Finance, the State administration of taxation to further implement the January 28, 2011 issued the " One of the implementation rules documents issued by the State Council concerning the issuance of a number of policies for further encouraging the development of software industry and integrated circuit industry (article 4th). This document on the implementation of the 4th article on the income tax issues involved in further regulation of the software and IC Enterprise Income tax Collection Party ...

Ma Shu, Under-Secretary-General of China Intellectual Property Research Institute, "The identification of High-tech Enterprises" (hereinafter referred to as "cognizance"), because "determined" success can make the enterprise income tax rate from 25% to 10%, stimulating the enterprise's patent enthusiasm. And when the patent agent asked why not to apply for the patent application point in the factory earlier?　　Some manufacturers answer is: Worried about the public after the imitation of competitors. In such a factory view, patent application is tantamount to openly let the opponent imitation-patent protection is a major factor, it is associated with the enterprise technological innovation of an extreme, that is, not to engage in technical innovation and so on.

(Reporter He Ying correspondent Zhang Sixian) The Ministry of Finance, the State administration of taxation recently issued the "Ministry of Finance State Administration of taxation on small meager profit enterprises related to corporate income tax policy," the provisions of the year from January 1 to December 31, the annual taxable income is less than 30,000 yuan (including 30,000 yuan) of small profit enterprises, The income can be calculated according to 50% of taxable income, at 20% of the tax rate to pay enterprise income tax.

Summary: Six major industries received a preferential policy, the coverage from large enterprises to small micro-enterprises. Recently, the Ministry of Finance and the State Administration of taxation jointly issued the "on the improvement of fixed assets accelerated depreciation Enterprise Income tax Policy Notice" (hereinafter referred to as "notice"). 　　To solid six major industries received a preferential policy, coverage from large enterprises to small micro-enterprises. 　　Recently, the Ministry of Finance and the State Administration of taxation jointly issued the "on the improvement of fixed assets accelerated depreciation Enterprise Income tax Policy Notice" (hereinafter referred to as "notice"). "Accelerated depreciation of fixed assets means early in an asset ...

Xinhua Beijing, December 14 (reporter Han, roxatidine) reporter 14th from the Ministry of Finance learned that, with the approval of the State Council, China will be part of small profit enterprises in the existing 20% tax rate levied on the basis of enterprise income tax, next year to implement a more preferential tax policy. According to the recently issued by the Ministry of Finance and the State administration of taxation, "on small meager profit enterprises on corporate income tax policy notice", from January 1, 2010 to December 31, 2010, the two departments will be taxable income of less than 30,000 yuan (including 30,000 yuan) of small profit enterprises, the income is reduced by 50% to be satisfied ...