I. Must the enterprise income tax be paid to the national tax? Before 2002, the enterprise income tax is in accordance with the nature of the enterprise, by the state tax bureau and local tax bureaus for levying and management, of which, the local enterprise income tax by the local tax bureau. However, for enterprises established after 2002, the State Tax Bureau is responsible for the collection and administration of all newly established enterprises' enterprise income tax. Therefore, enterprises established before 2002, income tax to the local tax; established after 2002, income tax to the state tax. If the quarterly profit is less than or equal to zero, do I still have to pay? 1、If the method of checking accounts is adopted, the quarterly profit is less than or equal to zero, and no income tax is paid. 2、If the authorized collection method is adopted, even if the quarterly profit is less than or equal to zero, as long as there is income, income tax should be paid. Income tax reduction, tax exemption policy 1, high-tech enterprises (1) the State Council approved high-tech development zones within the enterprise, recognized by the relevant departments as a high-tech enterprises, can be reduced by 15% of the tax rate of income tax.　(2) New high-tech enterprises in high-tech development zones approved by the State Council shall be exempted from income tax for two years from the year of commissioning.　(3) Joint-stock enterprises recognized as high-tech within the high-tech industrial development zones approved by the State Council, and domestic joint-stock enterprises that have been approved by the State Council to issue H-shares overseas prior to January 1, 1994, are subject to a reduced enterprise income tax at a proportional rate of 15%.　(4) Domestic-funded enterprises in high-tech industrial development zones approved by the State Council shall be entitled to preferential tax exemptions for the remaining years of the applicable tax exemption or reduction period if the taxable year of the domestic-funded enterprise on the date when it is recognized as a high-tech enterprise is later than the year of the date when the enterprise is opened for business. Domestic-funded enterprises recognized as high-tech enterprises after the end of the tax exemption or reduction period in accordance with the relevant provisions shall not be entitled to the preferential treatment of the relevant periodical tax exemptions or reductions retroactively. Any domestic-funded enterprise that is recognized as a high-tech enterprise only after the expiration of the applicable tax reduction or exemption period in accordance with the relevant provisions shall not retroactively enjoy the preferential treatment in respect of regular reduction or exemption of enterprise income tax. 　2. Technology Transfer by Enterprises and Institutions The income from technology transfer by enterprises and institutions, as well as the income from technical consultation, technical service and technical training related to technology transfer that occurs in the process of technology transfer, shall be temporarily exempted from income tax if the annual net income is less than RMB 300,000 yuan; and the portion of the annual net income in excess of RMB 300,000 yuan shall be subject to income tax in accordance with the law. 　(3) Technology Transfer by Scientific Research Units and Colleges and Universities (1) The income from technical services obtained by scientific research units and colleges and universities from the transfer of technological achievements, technological training, technological consulting, technological services and technological contracting that serve various industries shall be exempted from income tax for the time being.　(2) The scientific research units referred to above are scientific research institutes under national ownership with independent accounting. It does not include research institutes belonging to enterprises and institutions and various intermediary organizations for technology development, consultation and service. The identification of scientific research institutions shall be made by the science and technology commissions of provinces, autonomous regions, municipalities directly under the central government and municipalities with separate plans to provide specific lists to be examined and approved by the tax authorities at the same level.　(3) Scientific research institutions to carry out technology transfer, technical consulting, technical services, technical training contracting income, by the city above the technology market management department review proved to be technical income, can be submitted to the competent tax authorities to apply for tax exemption, the tax authorities examined and approved to give exemption from enterprise income tax care.　(4) For scientific research institutions that have been restructured, if they meet the conditions of enterprise income taxpayers, they will be exempted from enterprise income tax for five years from 1999 to the end of 2003. 　(1) For rural pre-production, mid-production and post-production services for agricultural production, i.e., rural and village agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic stations, seed stations, agricultural machinery stations, meteorological stations, as well as farmers' professional and technical associations, professional cooperatives, the meteorological services, scientific management, epidemiological and disease management, etc., are exempted from income tax for five years from the end of 1999 to the end of 2003. Income derived from technical services such as meteorological services, scientific management, epidemic control, pest control, or labor services such as field transportation, harvesting, mechanized plowing, watering and irrigation, as well as income derived from the above technical services or labor services carried out by other kinds of institutions in cities and towns, shall be exempted from income tax for the time being. The so-called rural industries that provide pre-production, mid-production and post-production services for agricultural production mainly refer to enterprises and units that provide services such as technical promotion, supply of good seeds, plant protection, seed allocation, mechanized ploughing, drainage and irrigation, epidemic control, pest control, meteorological information and scientific management, as well as harvesting and field transportation.　The income of these enterprises and units which also operate agricultural production materials shall be accounted for separately and income tax shall be levied in accordance with the regulations.　(2) New enterprises or business units independently accounted for that are engaged in consulting (including scientific and technological, legal, accounting, auditing, taxation and other consulting services), information (mainly including services for the collection, dissemination and processing of statistical, scientific and technological, and economic information; advertising, computer software development, data processing, application services such as databases, and the repair and maintenance of computers), and technological services shall be exempted from income tax from the date of their operation for the first to the second year. The first year to the second year are exempted from income tax.　(3) Newly established enterprises or business units with independent accounting engaged in the transportation industry, post and telecommunications industry shall be exempted from income tax for the first year from the date of opening, and shall be subject to a 50% reduction in income tax for the second year.　(4) New enterprises or business units independently accounted for and engaged in public utilities, commerce, materials, foreign trade, tourism, warehousing, residential services, catering, education, culture and health may be reduced or exempted from income tax for one year from the date of their opening, subject to the approval of the competent tax authorities.　(5) If a newly-run tertiary enterprise operates multiple businesses, the tax reduction or exemption policy shall be determined according to the main business it operates (calculated on the basis of its actual turnover). The so-called new enterprise refers to the enterprise created from scratch by raising new capital, recruiting new personnel and purchasing new assets with the approval of the relevant state departments. The demolition, merger, change of name, change of affiliation, change of business mode, etc. of the original enterprise shall not be regarded as a new enterprise to enjoy the tax reduction and exemption benefits for new enterprises. 　The implementation caliber of the opening date of new enterprises and units is unified to be calculated from the date of production and operation of the taxpayer. The date of production and operation refers to the day when the taxpayer starts to engage in production and operation, including trial operation. 　(1) For new urban labor employment service enterprises, if the number of unemployed persons placed in the enterprise exceeds 60% of the total number of employees (including temporary workers, contract workers, retired workers, etc.), the enterprise shall be exempted from income tax for three years upon examination and approval by the competent tax authorities. 　(2) After the expiration of the tax exemption period of a labor and employment service enterprise, if the newly placed unemployed persons account for more than 30% of the total number of employees of the enterprise in the same year, the enterprise may, upon examination and approval by the competent tax authorities, be exempted from income tax for two years.　(3) Unemployed persons enjoying tax incentives include unemployed youths, surplus workers of state-owned enterprises that have converted their business mechanisms, surplus workers of institutions that have downsized their organizations, persons who have been transferred from farming to non-farming, and persons who have been released from two types of labor.　(4) Establishing and improving the annual inspection and certification system for labor service enterprises. Labor and tax departments at all levels shall conduct annual inspections and certifications of labor service enterprises in their regions, and coordinate with the review of the qualifications of labor service enterprises to enjoy tax exemptions and reductions. Any enterprise that passes the annual inspection and certification and meets the conditions for tax exemption or reduction shall be approved by the tax authorities to enjoy the relevant preferential treatment for tax exemption or reduction.　(5) Financial and insurance enterprises are not subject to the tax policy on labor service enterprises.　The concept of labor service enterprises: in accordance with the State Council Decree No. 66 of 1990, "Regulations on the Administration of Labor and Employment Service Enterprises", the scope of the provisions of Article 2, that is, the service enterprises are collectively owned economic organizations that undertake the task of resettling urban non-engaged persons and have the support of the State and society to carry out the production and operation of self-help. Undertake the task of resettlement of urban unemployed refers to: labor and employment service enterprises started, more than 60% of the employees for the urban unemployed; labor and employment personnel during the survival of the task, according to the local employment and resettlement of tasks and the enterprise's year-round production and operation, according to a certain percentage of the resettlement of urban unemployed.　(1) The income from production and operation of factories and farms run by schools of higher education and primary and secondary schools shall be exempted from income tax for the time being.　(2) The income from various kinds of further training classes and training courses organized by schools of higher education and primary and secondary schools shall be exempted from income tax for the time being.　(3) The school-run enterprises of institutions of higher education and primary and secondary schools enjoying tax incentives must be self-financed and run by the school, with the school being responsible for the operation and management and the income from the operation belonging to the school. The following enterprises shall not enjoy the tax incentives for school-run enterprises: ① the original taxpaying enterprises into school-run enterprises; ② school in the original school-run enterprises based on the absorption of foreign investment organized by the joint venture; ③ school to foreign investment organized by the joint venture; ④ school and other enterprises, units and individuals jointly founded enterprises; ⑤ school will be subletting the school-run enterprises to foreign organizations operating enterprises; ⑥ school will be contracted to individuals operating school enterprises. (vi) Enterprises contracted by the school to individuals.　(4) The scope of schools of higher education and primary and secondary schools enjoying preferential tax policies includes: elementary school, middle schools, secondary teacher training schools, vocational schools run by the education department, ordinary schools of higher education approved and filed by the State Education Commission, as well as military colleges and universities approved by the three headquarters of the People's Liberation Army, excluding various types of adult schools, such as electric universities, evening universities and industrial universities, employee schools organized by enterprises and private schools, party schools run by enterprises and public institutions and party schools at all levels, as well as schools run by the government. Party schools run by enterprises and units and branches of correspondence colleges of Party schools at all levels.　(5) School-run factories operated by schools in cooperation with schools can enjoy tax exemption after examination by the competent tax authorities.　The income obtained from design research institutes run by schools integrating scientific research, production and teaching may be temporarily exempted from income tax. Party schools run enterprises, in accordance with the Ministry of Finance, the State Administration of Taxation Cai Shui Zi (94) 001 and Cai Shui Zi [1995] No. 8 document the relevant provisions of the implementation. The enterprises run by the party schools are the enterprises run by the party schools officially approved by the party committees at or above the county level (including the county level), excluding the enterprises run by the party schools run by the enterprises and institutions and the enterprises run by the branch colleges belonging to the correspondence colleges of the party schools at all levels.　7. Welfare Enterprises (1) For welfare factories organized by the civil affairs department and social welfare production units in the streets, where the placement of "four-disabled" persons accounts for more than 35% of the total number of production staff, they are temporarily exempted from income tax. Where the proportion of the "four disabled" personnel to the total number of production personnel exceeds 10% but does not reach 35%, the income tax shall be reduced by half.　(2) The scope of the "four disabled" persons enjoying preferential tax policies includes blind, deaf, dumb and physically disabled persons.　(3) enjoy tax incentives for welfare production enterprises must meet the following conditions: ① with the state conditions for the establishment of enterprises; ② placement of the "four disabled" to achieve the required proportion; ③ production and business projects in line with national industrial policy, and suitable for people with disabilities to engage in production and labor or business; ④ each disabled worker with suitable labor positions; ⑤ necessary (iv) Each disabled worker has an appropriate labor position; (v) There are necessary production safety conditions and labor protection measures suitable for the physiological conditions of the disabled; (vi) There is a strict and perfect management system, and "four tables and one book" (basic information table of the enterprise, table of the types of work of the disabled workers, table of the salary of the enterprise's workers, statement of the use of the profit and tax distribution, and a roster of the disabled workers) have been set up.　(4) Welfare production enterprises organized by civil affairs departments include those directly organized by civil affairs departments at all levels and those organized by federations of persons with disabilities.　The "four disabled" persons placed by the welfare production enterprises refer to the "four disabled" persons recognized and certified by the civil affairs departments (including the "Disabled Persons' Federation") in accordance with the standards set by the State. 　8. Comprehensive Utilization of Resources Enterprises that utilize waste water, waste gas, waste residue and other wastes as the main raw materials for production may be subject to a reduced or exempted income tax for a period of five years.　(1) In addition to the products specified in the original design, the income from the comprehensive utilization of resources generated in the production process of the enterprise and included in the Catalogue of Comprehensive Utilization of Resources as the main raw materials for the production of products shall be exempted from income tax for five years from the date of production and operation.　(2) The income from the production of building materials by utilizing the bulk gangue, slag and fly ash outside the enterprise as the main raw materials shall be exempted from income tax for five years from the date of production and operation.　(3) Enterprises established for the purpose of treating and utilizing resources discarded by other enterprises and within the Catalogue of Comprehensive Utilization of Resources may be subject to reduced or exempted income tax for one year upon approval by the competent tax authorities.　For the products produced with wastewater as raw material, the income tax can be reduced or exempted for 5 years in accordance with the relevant provisions of the document Cai Shui Zi [1994] No. 001 of the Ministry of Finance and the State Administration of Taxation.　Comprehensive utilization of resources or comprehensive utilization of resources, products, projects, the certificate is valid for two years. Units that need to continue to be recognized upon expiration of the validity period shall reapply in writing three months prior to the termination of the validity period; units that have not been re-recognized shall not continue to enjoy the preferential policies. 　Enterprises in "old, small, remote and poor" areas (1) New enterprises in the old revolutionary base areas, minority areas, remote areas and poor areas determined by the state may be subject to a reduction or exemption of income tax for three years upon approval by the competent tax authorities.　(2) Poverty-stricken counties in the province enjoying tax incentives are Yinan, Pingyi, Yishui, Mengyin, Feixian, Sishui, Zhanhua, Qingyun, Guanxian and Xinxian counties.　(3) Rural credit unions in counties identified by the state as poor counties are temporarily exempted from enterprise income tax.　10. Disaster Enterprises in the event of serious natural disasters such as wind, fire, water or earthquake may be subject to a reduction or exemption of income tax for one year with the approval of the competent tax authorities.　11. Military Logistics Enterprises (1) The munitions factories (referring to the enterprise chemical factories which were granted the code name by the General Logistics Department before the end of 1984), military service clubs (mainly for the internal service of the army), farms operated by the army and agricultural and sideline product enterprises in the farms operated by the army (excluding industrial and mining enterprises attached to the farms), and the military horse farms (including the affiliated enterprises with unified accounting) are exempted from the income tax for the time being.　(2) Except for the enterprises specified above, all enterprises shall be subject to enterprise income tax in accordance with the regulations.　(3) Other preferential policies on enterprise income tax uniformly stipulated by the state may be implemented by military enterprises mutatis mutandis.　(4) the scope of the military enterprises, must also meet the following conditions: ① the establishment of military enterprises, there must be the military commission, the General Logistics Department of the General Logistics Department of the General Logistics Department of production and production management at all levels of the army to approve the documents or formalities; ② the enterprise invested by the relevant departments of the army, the property rights of assets belonging to the army; ③ the enterprise after-tax profits should be realized in accordance with the prescribed percentage of the army system, used to make up for the shortfall in military spending.　(5) When enjoying the preferential policies granted by the state in the tax year, the military enterprises can only choose one of the preferential policies for implementation if there are several preferential policies for selection.　(6) A certificate authentication system is implemented for military enterprises (including munitions factories, military horse factories, military-run farms and military service clubs). That is, the military enterprises must hold by the General Logistics Department, the Ministry of Finance and Production Management Department or the Ministry of Munitions uniformly printed and issued by the "certificate" (in triplicate) within 30 days from the date of issuance, to the local competent tax authorities to apply for certification procedures; the competent tax authorities of the enterprise review and verification to confirm that it is in line with the policy provisions, for the certification of the "certificate" certification and in accordance with the national preferential tax policies given to the military tax exemptions and reductions in the approval procedures. From January 1, 1998 onwards, any military enterprise which does not hold the Certificate or which does not conform to the provisions of the tax policy after examination by the tax authorities shall not be entitled to the preferential tax reduction and exemption policies for military enterprises.　The merger of military enterprises with local enterprises, the merger of local enterprises with military enterprises, and the merger between military enterprises may be carried out in accordance with the tax policies applicable to the merged enterprises after re-examination and verification by the competent local tax authorities. In the event of merger or separation of certified military enterprises, the relevant change procedures shall be handled by the competent tax authorities.　(7) The enterprises of family factories and dry rest homes retained by the army are exempted from enterprise income tax for three years from 2000 to 2002.　(8) Enterprises newly established for the purpose of resettling family members employed with the military are exempted from income tax for three years from the date of receiving the tax registration certificate. For enterprises enjoying tax incentives, the family members accompanying the military must account for more than 60% of the total number of the enterprise and have a certificate issued by the political and logistic organs of the military (including) or above; the family members accompanying the military must have a certificate issued by the political organs of the division or above that can indicate their identity, but the tax authorities shall conduct the corresponding examination and determination.　12, the armed forces logistics enterprises (1) armed forces production and operation enterprises in the enterprise income tax issues related to the army's tax policy, mutatis mutandis.　(2) the scope of the armed police forces to define the enterprise, must also meet the following conditions: ① the establishment of the enterprise, the armed police headquarters or the armed police at all levels of logistics production management department to approve the documents and procedures; ② the enterprise by the relevant departments of the armed police forces to invest in the property rights of assets belonging to the armed police forces; ③ the enterprise to realize the after-tax profits in accordance with the prescribed percentage of the armed police system, used to make up for the shortfall in budgetary allocations.　(3) Armed Police Force enterprises in the tax year to enjoy the preferential policies granted by the state, in the event of a number of preferential policies cross, only one of them can be selected for implementation.　(4) Joint ventures and joint-stock enterprises set up by enterprises of the Armed Police Force and foreign systems shall not be subject to the preferential tax policies granted by the State to the Army, and shall be implemented in accordance with the unified provisions of the State.　(5) Armed Police Force retained family factories, dry rest home enterprises, compared to the military family factories, dry rest home enterprises, preferential policies for enterprise income tax. 　13, institutions, social organizations, private non-enterprise units (1) institutions, social organizations, private non-enterprise tax exemptions are: ① financial allocations; ② approved by the State Council and the Ministry of Finance to set up and collect, and included in the fiscal budgetary management or fiscal extra-budgetary funds account management of government funds, funds, additional income, etc.; ③ approved by the State Council, the people's government at the provincial level (excluding municipalities) (iii) administrative fees and charges approved by the State Council, provincial people's governments (excluding municipalities under planning) and included in the financial budget management or special account for the management of extra-budgetary funds; (iv) extra-budgetary funds approved by the Ministry of Finance not to be handed over to the financial special account for the management of extra-budgetary funds; (v) special subsidy revenues obtained by institutions from the competent authorities and higher units for the purpose of business development; (vi) revenues obtained by institutions from the after-tax profits of the independently accounted for units under their control; and (vii) government subsidies obtained by social organizations at all levels; (8) social organizations in accordance with the provisions of the civil affairs and finance departments at or above the provincial level to collect dues; (9) the community's donation income.　(2) Institutions, social organizations, private non-enterprise units of the production and operation of income and other income, in accordance with the "Regulations" and its implementing rules and the relevant tax provisions, enjoy the relevant tax concessions. Taxpayers eligible for tax reduction or exemption, if they had operating losses in the previous years, they should use the exempted income to make up for the losses first, and only enjoy tax reduction or exemption if they have a balance after making up for the losses.　(3) broadcasting and television institutions of the following income is not or temporarily exempt from enterprise income tax, not subject to enterprise income tax income: ① financial allocations; ② institutions from the competent departments and higher units for the development of special subsidies; ③ donations from all sectors of the community; ④ the State Council expressly approved the other items; ⑤ advertising revenue and cable TV fee income, not as taxable income by the end of 2002. (5) Advertising income and cable TV fee income are not taxable income until the end of 2002.　(4) radio and television broadcasting institutions in the inspection of the tax authorities, according to the requirements of the tax authorities, the competent tax authorities to provide the following information: ① financial allocations, must provide the financial department or the higher allocation of funds issued by the department of the allocation of funds; ② advertising revenue and cable fee income, must provide relevant documents and income vouchers; ③ institutions from the competent authorities and higher units for the development of the cause of special subsidy income, must provide proof of appropriation Special subsidy income from the competent authorities and higher units for business development, the appropriation of documents; ④ accept donations from all walks of life, sponsorship income, the donor or sponsor must provide the signature of the donation, sponsorship certificate; ⑤ tax registration certificate and other supporting documents required by the tax authorities; for the failure to produce the above documents, the tax authorities may not be considered as exempt income.　Prison and Re-education-through-labor Enterprises Enterprises whose property rights belong to the prison and reeducation-through-labor system, i.e. the Prison Administration Bureau of the Ministry of Justice, the Re-education-through-labor Bureau of the Ministry of Justice, the Prison Administration Bureau of each province (autonomous region and city), the Re-education-through-labor Bureau, the prisons, reeducation-through-labor institutes, and prisons and reeducation-through-labor enterprises under the direct subordination of prisons and reeducation-through-labor institutes of the prefecture and municipalities, are exempted from the enterprise income tax by 31st December 2003　15, engineering survey and design units (1) survey and design units into enterprises, since January 1, 2000 after the cancellation of the "Certificate of Legal Person for Institutions" or the establishment of the institution of the year, until December 31, 2004, a 50% reduction in enterprise income tax. In accordance with the preceding paragraph to enjoy half of the enterprise income tax survey and design units, must be the State Office of the [2000] No. 71 document listed in the table, or in December 31, 1999, holds a "legal person certificate of public institutions," the unit and although the implementation of enterprise management, but still in the county level or above the establishment of management departments to retain the establishment of public institutions account head of the unit. 2000 January 1 has been converted to enterprises, merged into enterprises, without the "public institution certificate of legal personality" or the establishment of public institutions account. The survey and design units which have been transformed into enterprises and merged into enterprises before January 1, 2000, and which do not have the Certificate of Legal Person of Institution or do not retain the establishment of institutions in the establishment management departments at or above the county level shall not be entitled to the preferential policy of 50% reduction of income tax.　(2) The specific scope of survey and design units that have been restructured into enterprises includes: ① survey and design enterprises that have been restructured as a whole by survey and design units (including survey and design units that have entered into other enterprises as a whole); ② survey and design enterprises that have been restructured by branches and sub-branches belonging to the survey and design units; ③ survey and design enterprises and groups of companies that have been established after the merger of two or more restructured survey and design units; ④ survey and design units that have been established after restructuring and are engaged in surveying and designing; and (iv) wholly-owned subsidiaries and independently-accounted branches engaged in survey and design business established after restructuring; (v) survey and design units restructured into joint-stock enterprises shall enjoy the preferential enterprise income tax rate of 50% reduction in accordance with the proportion of the shareholding of the original survey and design unit in the joint-stock enterprise.　(6) Survey and design enterprises shall be temporarily exempted from enterprise income tax on the annual net income of less than 300,000 yuan from technology transfer and the income from technical consultation, technical service and technical training related to technology transfer in the process of technology transfer; the part of the annual net income exceeding 300,000 yuan shall be subject to enterprise income tax in accordance with the law. 　16. State-owned Agricultural Enterprises and Institutions (1) State-owned agricultural enterprises and institutions engaged in planting, breeding and initial processing of new agricultural and forestry products shall be temporarily exempted from enterprise income tax. Income derived by joint ventures and joint-stock enterprises formed by state-owned agricultural enterprises and institutions and other enterprises and institutions engaging in the above industries shall be subject to enterprise income tax in accordance with the regulations.　(2) The production and operation income obtained by poor state-owned farms and forest farms at the border shall be temporarily exempted from enterprise income tax.　(3) In addition to the above policies, state-owned agricultural enterprises and institutions may also enjoy other preferential enterprise income tax policies stipulated by the State. In case of cross-preferential policies, they may choose to apply one of the most preferential policies in the specific implementation, and cannot implement multiple preferential policies cumulatively.　(4) Tax-exempted planting, farming and preliminary processing of agricultural and forestry products industrial projects must be accounted for separately from taxable businesses. Otherwise, the full amount of enterprise income tax shall be levied according to the rules.　(5) State-owned agricultural enterprises and institutions engaged in industry, construction, transportation, commerce and other non-planting, farming and primary processing of agricultural and forestry products, production and business activities to obtain income, should be levied in accordance with the rules of enterprise income tax. 　17. Equipment (Products) for Environmental Protection Industry Enterprises (branch factories and workshops) specializing in the production of equipment (products) within the Catalogue of Equipment (Products) for Environmental Protection Industry currently encouraged by the State shall be exempted from enterprise income tax for the time being, provided that they meet the conditions of independent accounting and being able to independently calculate their profits and losses, and that their annual net incomes are less than 300,000 yuan (300,000 yuan); and that the portion of the amount exceeding 300,000 yuan shall be subject to enterprise income tax in accordance with the law. The part exceeding 300,000 yuan shall be subject to enterprise income tax according to law. 　Township and village enterprises Township and village enterprises may reduce the tax payable by 10% to subsidize the cost of social expenditures. The township enterprises referred to here do not include joint ventures and joint-stock enterprises organized by township enterprises and other enterprises and institutions. 　Income from logistic services provided by the service centers of organs of the State Council departments for the internal organs shall be exempted from enterprise income tax until the end of 2003.　Income derived from services provided by the service centers of organs for the outside of the organs shall be taxed in accordance with the unified provisions of the State. The economic entities run by the service centers of the organs mainly for resettling the displaced personnel to engage in business service activities can enjoy the relevant tax incentives as stipulated by the State. 20. Software Enterprises and Integrated Circuit Enterprises Newly founded software enterprises are recognized as enjoying the preferential policies of "two exemptions and three halves" of the enterprise income tax since the year of profit-making. For key software enterprises within the national planning layout, the enterprise income tax rate will be reduced by 10% if they do not enjoy the tax incentives in the current year. National planning and layout of the key software enterprise list by the State Planning Commission, the Ministry of Information Industry, the Ministry of Foreign Trade and Economic Cooperation and the State Administration of Taxation **** with the determination.　Integrated circuit design enterprises are regarded as software enterprises and enjoy the relevant tax policies for software enterprises. The collection of enterprise income tax is roughly divided into three types: account levy, fixed-rate levy and fixed-rate levy. (1) Accounting levy is mainly applicable to taxpayers who have sound financial accounting, can accurately and truthfully reflect business performance, and conscientiously fulfill their tax obligations. 2、Fixed-rate levy mainly applies to enterprises with unsound financial accounting, can only accurately account for business income, but cannot accurately account for costs and expenses, or can only accurately account for costs and expenses, but can accurately account for business income, and cannot assess the business performance of the enterprise, and take a fixed-rate levy method. 3, fixed-rate levy mainly applies to the enterprise financial accounting is not sound, can not accurately reflect the operating income can not accurately account for costs and expenses, and take a certain amount of approved taxable amount of the method of levy.