税法最新优惠政策
2019-12-02 10:39:39 20 举报AI智能生成
税法最新政策
作者其他创作
大纲/内容
<strong style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(62, 62, 62); font-size: 18px; line-height: 25.6px; widows: 1; box-sizing: border-box !important; word-wrap: break-word !important;"><span class="" data-brushtype="text" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: justify; color: inherit;">企业所得税</span></strong>
<span style="color: rgb(255, 0, 0); font-size: 16px; line-height: 25.6px; widows: 1;">适用</span>
<div style="text-align: justify; widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">纳税人</span></font></div>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">不适用</span>
<span style="color: rgb(62, 62, 62); font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">个人</span>
<span style="color: rgb(62, 62, 62); font-size: 16px; text-align: justify; widows: 1;">合伙企业</span>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">一般税率</span>
<span style="color: rgb(62, 62, 62); font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">25%</span>
<span style="color: rgb(62, 62, 62); font-size: 16px; text-align: justify; widows: 1;">15%</span>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">特殊税率</span>
<span style="color: rgb(62, 62, 62); font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">20%</span>
<div style="text-align: justify; widows: 1;"><font color="#3e3e3e"><span style="font-size: 18px;"><b>企业所得税优惠</b></span></font></div>
<span style="color: rgb(255, 0, 0); font-size: 16px; line-height: 25.6px; widows: 1;">高新企业</span>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">15%</span>
<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 1.6; text-align: justify; widows: 1; box-sizing: border-box !important; word-wrap: break-word !important;">损结转弥补年限，最长结转年限为10年</span>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-align: justify; widows: 1;">研发费用加计扣除，加计75%</span>
<div style="text-align: justify; widows: 1;"><font color="#3e3e3e" face="Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif"><span style="font-size: 16px;">1</span></font></div>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">软件企业</span>
<div style="text-align: justify; widows: 1;"><font color="#3e3e3e" face="Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif"><span style="font-size: 16px;">两免三减半</span></font></div>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-align: justify; widows: 1;">15%</span>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-align: justify; widows: 1;">研发费用加计扣除</span>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-align: justify; widows: 1;">真正的再创造、增进自己的能力</span>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">小微企业</span>
<div style="text-align: justify; widows: 1;"><font color="#3e3e3e" face="Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif"><span style="font-size: 16px;">定义：</span></font></div>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-align: justify; widows: 1;">20%</span>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-align: justify; widows: 1;">所得额优惠，实际税负5%，10%</span>
<div style="text-align: justify; widows: 1;"><font color="#ff0000" face="Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif"><span style="font-size: 16px;">其他</span></font></div>
设备、器具，单位价值不超过500万元的，一次性税前扣除政策<br>
研发费用加计扣除拓展到所有行业（除6大）
<div style="text-align: justify; widows: 1;"><font color="#3e3e3e"><span style="font-size: 18px;"><b>个人所得税</b></span></font></div>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">范围</span>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">工资、薪金、劳务报酬所得、稿酬所得</span><br>
<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 1.6; text-align: justify; widows: 1; box-sizing: border-box !important; word-wrap: break-word !important;">经营所得</span>
<b>利息、股息、红利所得</b><br>
特许权使用费所得
财产租赁所得、财产转让所得
偶然所得
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">税率</span>
<span style="color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">阶梯税率，3%，10%，20%</span>
<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(62, 62, 62); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 1.6; text-align: justify; widows: 1; box-sizing: border-box !important; word-wrap: break-word !important;">6项专项附加扣除</span>
<strong style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(62, 62, 62); font-size: 18px; line-height: 25.6px; widows: 1; box-sizing: border-box !important; word-wrap: break-word !important;"><span class="" data-brushtype="text" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: justify; color: inherit;">增值税</span></strong>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">适用</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">销售货物、无形资产、提供劳务、服务</span></font></div><br>
<strong style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(62, 62, 62); font-size: 18px; line-height: 25.6px; widows: 1; box-sizing: border-box !important; word-wrap: break-word !important;"><span class="" data-brushtype="text" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: justify; color: inherit;">增值税税率及优惠</span></strong>
<span style="color: rgb(255, 0, 0); font-size: 16px; line-height: 25.6px; widows: 1;">2%</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">销售旧货</span></font></div><br>
<span style="color: rgb(62, 62, 62); font-size: 16px; widows: 1;">小规模销售自己使用过的固资</span><br>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">3%</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">小规模纳税人</span></font></div>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">5%</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">简易计税的一般纳税人</span></font></div>
经营租赁/转让不动产<br>
销售不动产
不动产融资租赁<br>
差额纳税的劳务派遣、安保服务<br>
人力资源外包<br>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">小规模纳税人</span></font></div>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">6%</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">增值电信</span></font></div>
<span style="color: rgb(62, 62, 62); font-size: 16px; widows: 1;">金融服务</span>
现代服务
研发和技术
文化创意<br>
物流商务辅助
鉴证及其他现代服务
生活服务
销售无形资产<br>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">9%</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">交通运输服务</span></font></div>
邮政服务<br>
基础电信
建筑服务
销售不动产
含转让土地使用权
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">13%</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">销售/进口货物</span></font></div>
销售劳务
有形动产租赁
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">零税率</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">纳税人出口货物</span></font></div>
跨境销售范围内服务、无形资产<br>
<span style="color: rgb(255, 0, 0); font-family: "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; line-height: 25.6px; text-align: justify; widows: 1;">免税</span>
<div style="widows: 1;"><font color="#3e3e3e"><span style="font-size: 16px;">跨境应税行为</span></font></div>
进项抵扣
注明旅客身份信息的航空运输电子客票行程单、铁路车票、公路和水路等其他客票，作为进项抵扣凭证
增值税期末留抵税额退税
小规模纳税人免税标准提高至月（季）销售额10（30）万元
<strong style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(62, 62, 62); font-size: 18px; line-height: 25.6px; widows: 1; box-sizing: border-box !important; word-wrap: break-word !important;"><span class="" data-brushtype="text" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: justify; color: inherit;">其他税种</span></strong>
<div style="text-align: justify; widows: 1;"><font color="#ff0000" face="Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif"><span style="font-size: 16px;">印花税</span></font></div>
<br>
<div style="text-align: justify; widows: 1;"><font color="#ff0000" face="Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif"><span style="font-size: 16px;">城镇土地使用税和房产税</span></font></div>
<div style="text-align: justify; widows: 1;"><font color="#ff0000" face="Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif"><span style="font-size: 16px;">车船税</span></font></div>
契税
进出口税收
环境保护税
土地增值税
营业税（已取消）
增值税进项最新政策
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