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袁静律师|2020年6月税法新规

点击次数:   更新时间:2020-07-14 17:32:07   分    享:

集成电路设计和软件产业2019年度企业所得税汇算清缴适用政策

【享受主体】
依法成立且符合条件的集成电路设计企业和软件企业。
【优惠内容】
在2019年12月31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25%的法定税率减半征收企业所得税,并享受至期满为止。 
【享受条件】
符合《财政部国家税务总局关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知》(财税〔2012〕27号)和《财政部国家税务总局发展改革委工业和信息化部关于软件和集成电路产业企业所得税优惠政策有关问题的通知》(财税〔2016〕49号)规定的条件。
【政策依据】
财政部 税务总局公告2020年第29号 
Applicable policies for settlement of Enterprise income tax in Integrated Circuit Design and Software Industry in 2019
[Enjoyment subject]
Integrated circuit design enterprises and software enterprises that are established in accordance with the law and meet the requirements.
[Discount content]
The preferential period shall be calculated from the profit-making year before December 31, 2019, the enterprise income tax shall be exempted from the first year to the second year, and the enterprise income tax shall be halved at the statutory rate of 25% from the third to the fifth year, and shall be enjoyed until the expiration of the period.
[Enjoying conditions]
In line with the Circular of the State Administration of Taxation of the Ministry of Finance on further encouraging the Development of Enterprise income tax policies in Software Industry and Integrated Circuit Industry (Finance and Taxation (2012) No. 27) and the Circular of the Ministry of Industry and Information Technology of the Development and Reform Commission of the State Administration of Taxation of the Ministry of Finance on issues related to preferential policies for enterprise income tax in software and integrated circuit industries (Finance and Taxation (2016) No. 49).
[Policy basis]
Announcement No. 29 of 2020 by the State Administration of Taxation of the Ministry of Finance

支持疫情防控保供等税费政策实施期限
【实施期限】
执行至2020年12月31日。
【政策范围】
① 《财政部税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关税收政策的公告》(财政部税务总局公告2020年第8号)
② 《财政部税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关捐赠税收政策的公告》(财政部税务总局公告2020年第9号)
③ 《财政部税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关个人所得税政策的公告》(财政部税务总局公告2020年第10号)
④ 《财政部国家发展改革委关于新型冠状病毒感染的肺炎疫情防控期间免征部分行政事业性收费和政府性基金的公告》(财政部国家发展改革委公告2020年第11号)
【政策依据】
财政部 税务总局公告2020年第28号
Implementation period of tax and fee policies supporting epidemic prevention and control and guarantee supply.
[Implementation period]
It will be implemented until December 31, 2020.
[policy scope]
1.Announcement of the State Administration of Taxation of the Ministry of Finance on supporting tax policies related to the prevention and control of pneumonia infected by novel coronavirus (Announcement No. 8 of 2020 by the State Administration of Taxation, Ministry of Finance).
 2.Announcement of the State Administration of Taxation of the Ministry of Finance on supporting the donation tax Policy related to the Prevention and Control of pneumonia infected by novel coronavirus (Announcement No. 9 of 2020).
 3.Announcement of the State Administration of Taxation of the Ministry of Finance on supporting individual income tax policies related to the prevention and control of pneumonia infected by novel coronavirus (Announcement No. 10 of 2020 by the State Administration of Taxation of the Ministry of Finance).
  4.Announcement of the National Development and Reform Commission of the Ministry of Finance on exemption of some administrative fees and government funds during the prevention and control of pneumonia infected by novel coronavirus (Announcement No. 11 of 2020 of the National Development and Reform Commission of the Ministry of Finance)
[policy basis]
Announcement of the State Administration of Taxation and the Ministry of Finance No. 28 of 2020

电影等行业税费支持政策
【享受主体】
提供电影放映服务的企业、电影行业企业
【优惠内容】
(1). 自2020年1月1日至2020年12月31日,对纳税人提供电影放映服务取得的收入免征增值税。
(2). 对电影行业企业2020年度发生的亏损,最长结转年限由5年延长至8年。
(3). 自2020年1月1日至2020年12月31日,免征文化事业建设费。
(4). 公告发布之日前(2020年5月13日),已征的按照本公告规定应予免征的税费,可抵减纳税人和缴费人以后月份应缴纳的税费或予以退还。
【享受条件】
(1). 电影放映服务,是指持有《电影放映经营许可证》的单位利用专业的电影院放映设备,为观众提供的电影视听服务。
(2). 电影行业企业限于电影制作、发行和放映等企业,不包括通过互联网、电信网、广播电视网等信息网络传播电影的企业。
【政策依据】
财政部 税务总局公告2020年第25号
Tax support policies for film and other industries
[Enjoyment subject]
Enterprises that provide film projection services and enterprises in the film industry
[Discount content]
(1)From January 1, 2020 to December 31, 2020, taxpayers' income from film screening services will be exempted from VAT.
(2)For the losses incurred by enterprises in the film industry in 2020, the maximum carry-over period will be extended from 5 years to 8 years.
(3)From January 1, 2020 to December 31, 2020, cultural construction fees will be exempted.
(4)Before the date of the announcement (May 13, 2020), the taxes and fees that have been levied in accordance with the provisions of this announcement may be deducted or refunded by taxpayers and payers in subsequent months.
[Enjoying conditions]
(1)Film projection service refers to the audiovisual service provided to the audience by a unit holding a "film projection operation license" by making use of professional cinema projection equipment.
(2)Enterprises in the film industry are limited to enterprises such as film production, distribution and projection, excluding enterprises that disseminate films through the Internet, telecommunications networks, radio and television networks and other information networks.
[Policy basis]
Announcement of the State Administration of Taxation and the Ministry of Finance No. 25 of 2020


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