Beijing 1
Specific content: encourage and support equity funds or management enterprises to engage in venture capital business in accordance with the Interim Measures for the Administration of Venture Capital Enterprises.
(Order No.39 of ten ministries and commissions such as the National Development and Reform Commission), and enjoy the preferential tax policies of the state in accordance with Article 31 of the Enterprise Income Tax Law and Article 97 of the Regulations for the Implementation of the Enterprise Income Tax Law.
Hold on. Equity funds or management enterprises may adopt corporate system, partnership system and other forms of enterprise organization according to law. The income obtained by a natural person partner shall be levied according to the items of "interest, dividend, bonus income" or "income from property transfer".
Personal income tax, the tax rate is 20%. Dividends, bonuses and other investment income obtained by the partnership equity fund from the invested enterprise belong to after-tax income after paying enterprise income tax.
Legal basis: Opinions on Promoting the Development of Equity Investment Fund Industry (Beijing Finance Office [2009] No.5)
2. Tianjin
Specific content: the income obtained by a natural person limited partner, the investment income obtained by a general partner or the income from equity transfer, the individual tax rate is 20%.
Legal basis: Several Measures for Promoting the Development of Equity Investment Fund Industry (J [2009] No.45)
3. Shanghai
Specific contents: For natural person general partners, according to the taxable items of "income from production and operation of individual industrial and commercial households", the five-level excess progressive tax rate of 5%-35% is applied to calculate and collect personal income tax; Income from equity investment obtained by limited partners shall be taxed as "income from interest, dividends and bonuses" and personal income tax shall be calculated and paid at the rate of 20%.
Legal basis: Notice on Industrial and Commercial Registration of Equity Investment Enterprises in this Municipality (Shanghai Finance Office [2008] No.3) and Notice on Industrial and Commercial Registration of Equity Investment Enterprises in this Municipality (Shanghai Finance Office 1 1)
4. Shenzhen
Specific content: Shenfu [20 10] 103 Article 3 Preferential policies for local income tax are from 20 14 12 1.
Stop execution on the same day. Relevant financial incentive policies will continue to be retained. If an equity investment fund is established in the form of a company (or partnership), it will be given a one-time 500 yuan according to its registered capital (or raised funds).
Ten thousand-150 thousand settlement award.
Legal basis: Notice of Shenzhen Municipal People's Government on Printing and Distributing Several Provisions for Promoting the Development of Equity Investment Fund Industry (Shenfu [2065 438+00] 103No.) 20 15 In February, Shenzhen Local Taxation Bureau issued a warm reminder on stopping the implementation of preferential local income tax policies for partnership equity investment fund enterprises.
5. Hengqin New District (Guangdong)
Specific content: partnership equity investment fund enterprises and partnership equity investment fund management enterprises are paid income tax by partners respectively, among which
The tax rate for the investment income or equity transfer income of natural person limited partners is 20%; For the general partner's investment income or equity transfer income, the tax rate is 20%, and other operating income is 5%-
35% tax. The investment income such as dividends and bonuses obtained by legal person partners from the invested enterprise belongs to after-tax income after paying enterprise income tax. Senior managers of equity investment fund enterprises and equity investment fund management enterprises
Reward personnel according to 80% of the personal income tax retained in Hengqin New District in that year. Equity investment fund management enterprises shall pay the retained part of Hengqin New District according to business tax in the first two years from the date of completing the industrial and commercial registration.
100% will be subsidized, and 60% of the business tax retained in Hengqin New District will be subsidized in the next three years; From the profit-making year, the first two years will be supplemented by 100% of the retained part of the paid enterprise income tax in Hengqin New District.
After three years, 60% of the retained corporate income tax paid by Hengqin New District will be subsidized.
Legal basis: Trial Measures for Encouraging the Development of Equity Investment Fund Enterprises and Equity Investment Fund Management Enterprises in Hengqin New District of Zhuhai City (Zhu Hengxin Guan [2012] No.21) and Implementation Opinions on Promoting the Development of Equity Investment Fund Industry in Hengqin New District (Zhu Hengxin Guan [2012] No.22).
6. Dongguan (Guangdong)
Specific contents: individual income tax shall be levied at a reduced rate of 20% on the income from equity investment of natural person limited partners; General partner
Personal income tax is levied at a five-level excess progressive tax rate of 5%-35%. Dividends, bonuses and other investment income obtained by the partnership equity investment fund from the invested enterprise belong to after-tax income after paying enterprise income tax. adopt
Equity investment has been invested in unlisted small and medium-sized high-tech enterprises for more than 2 years (including 2 years), and 70% of its investment can be used for small and medium-sized high-tech enterprises if it meets the requirements stipulated in document No.87 [2009] of the State Administration of Taxation.
Deduct the taxable income of the year when the equity investment fund management enterprise holds the equity for 2 years. Equity investment funds established in the form of company system (partnership system) shall be given according to the scale of their registered capital (raised funds).
One-time settlement reward, ranging from 5 million to150,000. Enterprises or projects investing in this city can be given a one-time reward according to their economic contribution and 30% of the local financial resources formed after withdrawal, with the highest single reward.
No more than 3 million yuan.
Legal basis: Notice of Dongguan Municipal People's Government Office on Printing and Distributing (Dongfuban [2065438+02] No.99)
7.zhejiang province
Specific content: It is indeed difficult for newly established equity investment management companies to pay property tax, urban land use tax and special funds for water conservancy construction.
If it is difficult, it can be reduced or exempted after being confirmed by the provincial finance department and reported to the local tax department for approval. Large equity investment management companies newly introduced from outside the province and overseas may be exempted from real estate for three years with the approval of the local tax authorities.
Tax, land use tax, special funds for water conservancy construction. If you invest in unlisted small and medium-sized high-tech enterprises for more than two years by means of equity, you can deduct the equity investment in the year when you hold equity for two years according to 70% of its investment.
Taxable income of the asset management company; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
Legal basis: Opinions of the General Office of the People's Government of Zhejiang Province on Promoting the Development of Equity Investment Funds (Zhejiang Zhengban Fa [2009] No.57)
8. Fuzhou (Jiangxi)
Specific content: equity investment funds and management enterprises pay the first business tax (enterprise income tax), and the local tax is retained.
Part of the first two years will be rewarded by the beneficiary finance 80%, and the remaining 20% will be subsidized by the beneficiary finance to purchase and rent funds; Starting from the third year, 50% will be rewarded by beneficiary finance and 20% will be purchased by beneficiary finance.
And rental fees. Partners (corporate executives) pay personal income tax, and 80% of the local retained part of the personal income tax paid shall be borne by the beneficiary finance in the first two years, and the remaining 20% shall be borne by the beneficiary finance.
Subsidize housing and rental funds; From the third year onwards, 50% will benefit from financial incentives and 20% will benefit from financial subsidies. After the enterprise goes public, the income tax realized by reduction and exemption shall be paid in this city.
Reward according to 70% of the local retained part. Those who invest in unlisted small and medium-sized high-tech enterprises by means of equity investment can enjoy preferential policies related to high-tech industries.
Legal basis: Notice of the Office of Fuzhou Municipal People's Government on Printing and Distributing Several Opinions on Promoting the Development of Equity Investment Fund Industry in Fuzhou (Fu Fu Ban Fa [2013] No.20)
9. Xuancheng (Anhui)
Specific content: Equity investment funds and management enterprises can be registered in the form of corporate system, partnership system and other enterprise organizations according to law. Limited natural person
Individual income tax shall be levied at a reduced rate of 20% on the income from equity investment obtained by partners from limited partnership enterprises; For the general partner's investment income or equity transfer income, the tax rate is 20%, and other income is applicable.
5%-35% five-level excess progressive tax rate. Reward according to 60% of the local retained part of personal income tax. The first business tax paid by equity investment funds and management enterprises (enterprise income tax)
From now on, the local retained part of the tax paid will be fully rewarded by the beneficiary finance in the first two years, and halved in subsequent years. After the enterprise goes public, if the income tax realized by reduction or exemption is paid in this city, it will be rewarded according to 60% of the local retained part.
Investing in unlisted small and medium-sized high-tech enterprises for more than 2 years (including 2 years) by means of equity investment, which meets the requirements stipulated in Guo Shui Fa [2009] No.87 document, shall be deemed as its investment in small and medium-sized high-tech enterprises.
70%, in the year when the equity is held for 2 years, the taxable income is deducted; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
Legal basis: Measures of Xuancheng Municipality for Promoting the Development of Equity Investment Fund Industry (No.Zheng Xuan [201]105).
Jincheng City, Shanxi Province 10
Specific content: Personal income tax will be levied at a reduced rate of 20% on the income from equity investment of natural person limited partners. General partner
Personal income tax is levied at a five-level excess progressive tax rate of 5%-35%. Dividends, bonuses and other investment income obtained by the partnership equity investment fund from the invested enterprise belong to after-tax income after paying enterprise income tax. adopt
Equity investment has been invested in unlisted small and medium-sized high-tech enterprises for more than 2 years (including 2 years), and 70% of its investment can be used for small and medium-sized high-tech enterprises if it meets the requirements stipulated in document No.87 [2009] of the State Administration of Taxation.
Deduct the taxable income of the year when the equity investment fund management enterprise holds the equity for 2 years; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
Legal basis: Notice of Jincheng Municipal People's Government on Printing and Distributing Measures for Encouraging the Development of Equity Investment Fund Industry in Jincheng (Trial) (Jinfu [2012] No.26)
1 1, Shaanxi furniture
Content: 2011/to 20201February 3 1 enterprise income tax will be levied at a reduced rate of 15% for enterprises in encouraged industries in the western region.
Legal basis: western development policy
Tongchuan, Shaanxi 12
Specific content: natural person limited partners are charged 20% of their personal income; General Partner Investment Income or Equity Transfer Income Department
The tax rate is 20%, and personal income tax is levied on other income according to the five-level excessive progressive tax rate of 5%-35%. Equity investment funds and management enterprises shall be taxed by the financial department of the enterprise for the first three years from the date of establishment.
Subsidize 50% of the local share of enterprise income tax every year. Investing in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years (including 2 years), which conforms to the provisions of Guo Shui Fa [2009] No.87.
The taxable income in the current year can be deducted by 70% of the investment of small and medium-sized high-tech enterprises. If it is insufficient in the current year, it can be carried forward to the next tax year for deduction.
Legal basis: Tongchuan Measures for Promoting the Development of Equity Investment Fund Industry (Zheng Tongfa [2012] No.66)
13, Wuhan (Hubei) Specific contents: the income of natural person limited partners and the investment income or equity transfer of natural person general partners.
The income is taxed at 20%. The general partner invests in intangible assets and real estate, participates in the profit distribution of investors, shares the investment risks and does not levy business tax; Equity transfer is not levied.
Levy business tax. Investing in unlisted small and medium-sized high-tech enterprises for more than 2 years (including 2 years) by means of equity investment. In line with the conditions stipulated in Guo Shui Fa [2009] No.87, small and medium-sized high-tech enterprises can be invested according to the investment amount.
70% of the capital is deducted from the taxable income of the enterprise. In addition to tax incentives, there are many financial incentives and subsidies.
Legal basis: Implementation Measures for Promoting the Development of Equity Investment Industry in the Capital Special Zone (No.Wu Zhengban [201]1/KLOC-0).
14, Enshi (Hubei) Specific contents: 1 October 20 1,1till February 20201,tax rate for encouraged industrial enterprises located in the western region will be reduced15.
Legal basis: western development policy
15, Changsha (Hunan)
Specific content: For natural person limited partners, the tax rate for equity investment income obtained from limited partnership enterprises is 20%.
General partners are taxed at the five-level progressive tax rate of 5%-35%; From the year when the filing enterprise started business, the local retained part formed by paying business tax in the first three years shall be based on the city, district and county (city) at that time by the financial department.
The two-level sharing policy will give full rewards, and the rewards will be halved in the next two years; From the profit-making year, during the fund's existence, the municipal finance department shall pay income tax according to the sharing policy of the city, district and county (city) at that time.
70% of Fang Liucheng will be rewarded. Enterprises or projects invested by registered enterprises in this city will be rewarded by the municipal finance department according to 60% of the local retained part of the income tax after the project exits or gains income.
Legal basis: Notice of the General Office of Changsha Municipal People's Government on Printing and Distributing (Chang Zheng Ban Fa [201] No.29)
Xiangxi, Hunan 16
Specific content: 2011/to 20201February 3 1 enterprise income tax will be levied at a reduced rate of 15% for encouraged industrial enterprises located in the western region.
Legal basis: western development policy
Yunnan 17
Specific content: From 2011to 20201February, the number of enterprises in encouraged industries in the western region will decrease.
The corporate income tax rate is 15%. Natural person general partners are taxed at the five-level progressive tax rate of 5%-35%; For natural person limited partners, the equity investment income obtained from limited partnership enterprises.
Beneficiaries shall be taxed at the rate of 20%. These Provisions shall apply to the operating income and other income of equity investment enterprises established in the form of limited liability companies or joint stock limited companies, which conform to the current preferential policies for enterprise income tax (business tax).
Will enjoy relevant preferential tax policies. Equity investment funds established in the planned financial industrial park enjoy various preferential support policies of the financial industrial park.
Legal basis: Opinions of the General Office of the People's Government of Yunnan Province on Vigorously Developing Equity Investment Funds (No.[20 1 1] 159 issued by Zheng Yun), the policy of developing the western region.
18, Sichuan
Specific content: 2011/to 20201February 3 1 enterprise income tax will be levied at a reduced rate of 15% for encouraged industrial enterprises located in the western region.
Legal basis: western development policy
19, Chongqing specific content: For a natural person limited partner, 20% of the equity investment income obtained from the limited partnership enterprise shall apply.
Tax policy. The dividends, bonuses and other investment income obtained by the legal person partner from the invested enterprise belong to after-tax income after paying the enterprise income tax. In addition, the company-based equity investment enterprise conforms to the western development policy.
It is stipulated that the enterprise income tax rate is 15%. For investors whose investment in partnership equity investment enterprises exceeds100000 yuan, the municipal retained portion of the tax paid by their equity investment income shall be borne by the municipal finance.
Give rewards; Investment projects in Chongqing will be rewarded by 60%.
Legal basis: Notice of the General Office of Chongqing Municipal People's Government on Printing and Distributing the Implementation Measures for Further Promoting the Development of Equity Investment Enterprises in Chongqing (Yu Ban Fa [2065438+02] No.307)
20. Chongqing Liangjiang New District
Specific contents: implementing the policy of developing the western region; Enjoy preferential tax policies in comparison with Pudong New Area and Binhai New Area; By 2020, Chinese-funded enterprises and foreign-invested enterprises in industries encouraged by all countries will collect enterprise income tax at a reduced rate of 15%.
2 1, Guangxi
Specific content: 2011/to 20201February 3 1 enterprise income tax will be levied at a reduced rate of 15% for encouraged industrial enterprises located in the western region.
Legal basis: western development policy
22. China-Malaysian Qinzhou Industrial Park (Guangxi)
Specific contents: 20 1 310/0/0 month1to February 2020 12 3 1 in the park enjoying the preferential tax policy of national western development tax rate 15% and halving the collection period.
Legal basis: Notice of the People's Government of Guangxi Zhuang Autonomous Region on Preferential Policies for the Development and Construction of Qinzhou Industrial Park in China and Malaysia (Gui [2065438+02] No.67).
23. Ningxia
Specific content: 2011/to 20201February 3 1 enterprise income tax will be levied at a reduced rate of 15% for encouraged industrial enterprises located in the western region.
Legal basis: western development policy
24. Shizuishan (Ningxia)
Specific contents: Newly established service enterprises such as commerce, finance, logistics, etc., with fixed assets investment of more than 30 million yuan or operating income of more than 50 million yuan, will be rewarded according to 70% of the local retained part of the total tax revenue in the first five years from the tax year when the first income is obtained; 50% of the local retained part of the total tax revenue in the last three years will be rewarded.
Legal basis: preferential policies for attracting investment in Shizuishan City.
25. Tibet
Specific content: Enterprises in the autonomous region uniformly implement the corporate income tax rate of 15% in the strategy of developing the western region. From 20 15 1+0.
Since 20 17 12 3 1, the enterprise income tax payable by enterprises in the autonomous region is temporarily exempted from local sharing. Invest in tourism, energy industry and characteristic agriculture, forestry and livestock products by means of equity investment.
Unlisted enterprises with distinctive advantages, such as processing industry, Tibetan medicine, ethnic handicrafts, etc., have been two years old, and 70% of their investment can be deducted from the tax payable of venture capital enterprises in the year when they have held shares for two years.
If the amount is insufficient for deduction in the current year, it can be carried forward to the next year for deduction.
Legal basis: Notice of the People's Government of Xizang Autonomous Region on Printing and Distributing the Implementation Measures of Xizang Autonomous Region's Enterprise Income Tax Policy (Zang [2014] No.51) and Notice of the People's Government of Xizang Autonomous Region on Printing and Distributing Some Provisions on Xizang Autonomous Region's Investment Promotion (Zang [20 14] 103).
26. Lhasa Economic Development Zone (Tibet)
Specific content: enterprise income tax is levied at the rate of 10%; Enterprises with foreign investment shall be exempted from enterprise income tax for the first three years and the last three years from the profit-making year.
Half a year; If a foreign investor invests more than US$ 5 million, the enterprise income tax will be exempted for the first five years from the profit-making year, and the enterprise income tax will be halved for the next five years. The annual income tax paid by enterprises for industrial catalogue industries or projects is 6.5438+0 million.
The following yuan (including 6.5438+0 million yuan), the support rate is 30%; 1 10,000 yuan to 2 million yuan (including 2 million yuan), and the support ratio is 35%; 2 million yuan to 4 million yuan (including 4 million yuan), support
The proportion is 40%; More than 4 million yuan, the support rate is 45% (this article does not apply to enterprises enjoying other income tax relief).
Legal basis: preferential policies of Lhasa Economic and Technological Development Zone, Tibet
27. The specific content of Changdu area (Tibet): the Ministry that conforms to the industrial catalogue and pays income tax higher than that actually paid in the previous year.
Points, more than the base of 6.5438+0 million yuan (including 6.5438+0 million yuan) the following part, the proportion of support is 40%; More than the base of 6.5438 million yuan to 2 million yuan (including 2 million yuan), the support ratio is 45%; Hyperheart
For the part of more than 2 million yuan, the highest support rate in Changdu area is 60% in line with the industrial catalogue industries or projects, and the income tax paid is higher than that actually paid in the previous year, exceeding the base of 500,000 yuan (including 500,000 yuan).
Points, the support ratio is 20%; Part exceeding the base of 500,000 yuan to 6,543,800 yuan (including 6,543,800 yuan). The support rate is 25%; Exceeding the base of 6,543,800 yuan to 3 million yuan (including 3 million yuan)
The proportion of partial support is 30%; Over the base of 3 million yuan to 5 million yuan (including 5 million yuan), the support ratio is 35%; The part with a base of more than 5 million yuan. The support rate is 40%.
The highest support rate in Qamdo is 50%.
Legal basis: Implementation Plan on Further Strengthening Investment Promotion in Changdu Area and Preferential Policies for Investment Promotion in Changdu Area.
28. Naqu area (Tibet)
Specific content: All enterprises and units that pay more than 200,000 yuan of enterprise income tax in our office shall report to the financial department for approval according to the income ownership relationship.
After that, give financial support. After deducting the base (200,000 yuan), if the base exceeds 200,000 yuan, the support ratio is 20%; Exceeding the base of 200,000 yuan (including 200,000 yuan) to 500,000 yuan (including 500,000 yuan), support
The proportion is 30%; If the base exceeds 500,000 yuan to 6,543,800 yuan (including 6,543,800 yuan), the support ratio is 35%; If the cardinality exceeds 1 10,000 yuan, the support ratio is 40%. Legal basis: "Naqu area is further expanded"
Preferential policies for opening wider to the outside world and attracting investment (for Trial Implementation)
29. Xinjiang
Specific content: From 2011to 20201February, the number of enterprises in encouraged industries in the western region will decrease.
The corporate income tax rate is 15%. Corporate equity investment enterprises that conform to the western development policy will be subject to income tax at a reduced rate of 15%, and the local share of the autonomous region will be halved; Can't enjoy the development of the western region
Policy, 70% of the corporate income tax is in the autonomous region. If the partner of a partnership equity investment enterprise is a natural person, the investment income of the partner shall be subject to the tax policy of 20%, and the autonomous region shall pay a tax on the land according to its location.
50% of the Party's financial contribution will be rewarded. Equity investment income and equity transfer income obtained by equity investment enterprises, as well as equity transfer by partners, are not subject to business tax according to law.
Legal basis: The Interim Measures of Xinjiang Uygur Autonomous Region for Promoting the Development of Equity-invested Enterprises (New Deal Office [2065 438] 18) is a policy for the development of the western region.
30. Kashgar and Horgos (Xinjiang)
Specific content: 201010 to 20201231February, aiming at two special classics, Kashgar and Horgos in Xinjiang,
Enterprises whose main business income accounts for more than 70% of the total income of enterprises within the newly established Catalogue of Preferential Enterprise Income Tax in Difficult Areas of Xinjiang (hereinafter referred to as the Catalogue) in the Economic Development Zone,
Enterprise income tax shall be exempted for five years from the tax year when the first income from production and operation is obtained.
Legal basis: Several Opinions of the State Council on Supporting the Construction of Kashgar Khorgos Economic Development Zone (Guo Fa [20 1 1] 33.
Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on preferential policies for enterprise income tax in two special economic zones in Kashgar, Xinjiang (Cai Shui [2011]12No.) on Kashgar's economic development,
Opinions on the Trial Implementation of Special Mechanisms and Policies in the Region (New Party Office [2065 438] 10)
3 1, Kashgar (Xinjiang)
Specific content: It is applicable to corporate equity investment enterprises that meet the requirements of venture capital enterprises (Cai Shui [2011]12No.).
Text; Those who do not meet the requirements, but more than 70% of the company's equity is held by natural persons who promise to pay taxes in the park, enjoy the preferential policy of "two exemptions and three reductions" in corporate income tax; If the above two conditions are not met, it is applicable.
The income tax rate is 15%, and the local share is halved. Shareholders who pay taxes in the park will be rewarded according to 50% of the local retained part of the actual tax payment. Business tax or value-added tax paid by a partnership equity investment enterprise shall be paid according to the facts.
50% of local tax retention will be rewarded; Personal income tax shall be levied at a reduced rate of 20% on the investment income of natural person partners. After paying taxes, shareholders will be rewarded according to 50% of the local retained portion.
Legal basis: Notice on Printing and Distributing (Ka Jing Fa [2065438+04] No.4).
32. Difficult areas in Xinjiang
Specific content: the period from 201010 to 20201231February belongs to the "Xinjiang dilemma" for the newly established difficulties in Xinjiang.
Enterprises within the scope of the Catalogue of Preferential Income Taxes for Industrial Enterprises in Difficult Areas (hereinafter referred to as the Catalogue) shall, from the tax year when the first production and operation income is obtained, obtain the operating income as a proportion of the total income of the enterprise.
Above 70%, the enterprise income tax will be exempted from the first year to the second year, and the enterprise income tax will be halved from the third year to the fifth year. In accordance with the provisions of this notice, enterprises that enjoy the policy of regular reduction or exemption of enterprise income tax shall, within half a year, be in accordance with the enterprise
The industrial income tax shall be taxed at the statutory tax rate of 25% by half. "Difficult areas in Xinjiang" refers to Kashgar, Hotan, Kizilsu Kirgiz Autonomous Prefecture and other key counties for poverty alleviation and development.
Border counties and cities, * * * 50 counties and cities.
Legal basis: Notice on New Preferential Policies for Enterprise Income Tax in Difficult Areas of Xinjiang (Cai Shui [2011] No.53) "New"
Xinjiang Uygur Autonomous Region Department of Finance, Autonomous Region Development and Reform Commission, Autonomous Region Economic and Information Technology Commission, Autonomous Region State Taxation Bureau and Autonomous Region Local Taxation Bureau, notice on implementing the "two exemptions and three reductions" for newly-established enterprises in difficult areas of central Xinjiang.
Notice on relevant issues concerning preferential income tax policies.
abstract
Under the new round of tax reform, tax statutory has been raised to a new height, including the reform of the camp, the tax collection and management law and so on.
The tax system reform puts forward higher requirements for the standardization of taxpayers' tax management. At the same time, it should be noted that the standardization of tax collection and management also provides more space for tax planning, and both enterprises and individuals can pass taxes.
Collect and plan for your own benefit maximization. Tax planning is a systematic project, investors should consider long-term planning and overall interests, and save taxes reasonably and legally. Domestically, due to the existence of preferential policies such as regional taxation,
There are also some differences in tax burden in different places. In particular, the State Council issued the Notice on Relevant Matters Concerning Preferential Tax Policies (Guo Fa [2065438+05] No.25), and stopped cleaning up the preferential tax policies issued by various places. Enterprises should
We should seize this opportunity, actively optimize the operation structure, strive to enjoy preferential policies such as national and local taxes and financial subsidies, and minimize the tax burden cost in the future operation and investment withdrawal stage.