Tax cut intensity overweight two kinds of enterprises usher in a big wave of tax concessions

The tax cuts increased   two types of enterprises to usher in a big wave of preferential tax – Finance – original title: tax cuts overweight two enterprises preferential tax ushered in a wave of experts believe that tax cuts can make enterprises generally benefit, boosting enterprises to improve the competitiveness of newspaper reporter Bao Xingan – good tax hit, yesterday, the Ministry of Finance and the State Administration of Taxation issued the "notice" about the continued implementation of value-added tax policy for photovoltaic power generation and "on the business incubator tax policy notice", on the photovoltaic power generation enterprises and business incubators are given preferential taxation policy. Experts believe that the tax itself is a positive fiscal policy, can make enterprises generally benefit, reduce the cost of enterprise, to boost the transformation and upgrading of enterprises, to further improve the competitiveness of the industry, enhance the sustained and stable economic growth. According to the "notice" about the continued implementation of value-added tax policy for photovoltaic power generation, from January 1, 2016 to December 31, 2018, solar power products produced by the taxpayer for sale, the implementation of a 50% VAT refund policy. The arrival of the day before, imposed according to the "notice" provisions shall be refunded VAT deductible month after the taxpayer should pay value-added tax or refund. In order to encourage innovation and entrepreneurship, the technology business incubator (including public space) will enjoy many preferential tax policies. According to the "notice" on the business incubator tax policy, from January 1, 2016 to December 31, 2018, to meet the conditions of the incubator and use free or available to enterprise use real estate, land by lease, exemption from property tax and urban land use tax; from January 1, 2016 to April 30, 2016, the rental to the site, business incubator housing and income to provide incubation services, shall be exempt from business tax; during the tax levying VAT reform, the rental to the incubator site, housing and income to provide incubation services, shall be exempt from vat. In addition, the incubator meets the conditions of NPO income, the preferential policy of enterprise income tax in accordance with the provisions of the enterprise income tax law and its implementing regulations and related tax policy. "Science and technology business incubator" has become the engine to promote economic transformation and upgrading, and has become an important carrier to enhance our independent new ability. On the business incubator through tax cuts, can help some of the newly established, relatively weak growth of enterprises, enhance the ability of small business survival and development." Tan Yunming, a professor at Central University of Finance and Economics, told the Securities Daily reporters. At the same time, the enjoyment of the above preferential tax policy incubators and incubation enterprises need to meet different conditions. For example, incubators need to meet the state level business incubator conditions. The administrative department of science and technology of the State Council is responsible for issuing the list of state level sci tech business incubators. The incubator should separate the business income of the leasing enterprises, rental sites, housing and incubation services in the financial sector. And incubation enterprises need to meet the conditions, including enterprise registration and major R & D, office space must be in incubator incubation site. Newly registered enterprises or enterprises 减税力度加码 两类企业迎来一大波税收优惠–财经–人民网 原标题:减税力度加码 两类企业迎来一大波税收优惠   专家认为,实施减税可以让企业普遍受益,助推企业提高竞争力   ■本报记者 包兴安   减税利好来袭,昨日,财政部、国家税务总局发布《关于继续执行光伏发电增值税政策的通知》和《关于科技企业孵化器税收政策的通知》,对光伏发电企业和科技企业孵化器给出了税收优惠新政。   专家认为,实施减税本身就是积极的财政政策,可以让企业普遍受益,降低企业成本,助推企业转型升级,进一步提升产业竞争力,增强经济持续稳定增长动力。   根据《关于继续执行光伏发电增值税政策的通知》,自2016年1月1日至2018年12月31日,对纳税人销售自产的利用太阳能生产的电力产品,实行增值税即征即退50%的政策。文到之日前,已征的按本《通知》规定应予退还的增值税,可抵减纳税人以后月份应缴纳的增值税或予以退还。   为了鼓励创新创业,此次科技企业孵化器(含众创空间)将享受诸多税收优惠政策。   根据《关于科技企业孵化器税收政策的通知》,自2016年1月1日至2018年12月31日,对符合条件的孵化器自用以及无偿或通过出租等方式提供给孵化企业使用的房产、土地,免征房产税和城镇土地使用税;自2016年1月1日至2016年4月30日,对其向孵化企业出租场地、房屋以及提供孵化服务的收入,免征营业税;在营业税改征增值税试点期间,对其向孵化企业出租场地、房屋以及提供孵化服务的收入,免征增值税。另外,符合非营利组织条件的孵化器的收入,按照企业所得税法及其实施条例和有关税收政策规定享受企业所得税优惠政策。   “科技企业孵化器已成为推动经济转型升级的‘引擎’,成为我国提升自主新能力的重要载体。对科技企业孵化器通过减税政策,可以帮助一些新成立的、相对较弱的企业成长,增强小企业生存和发展的能力。”中央财经大学教授谭云明对《证券日报》记者表示。   与此同时,享受上述税收优惠政策的孵化器和孵化企业,需要满足不同的条件。   比如,孵化器需符合国家级科技企业孵化器条件。国务院科技行政主管部门负责发布国家级科技企业孵化器名单。孵化器应将面向孵化企业出租场地、房屋以及提供孵化服务的业务收入在财务上单独核算。   而孵化企业需要满足的条件包括,企业注册地和主要研发、办公场所必须在孵化器的孵化场地内。新注册企业或申请进入孵化器前企业成立时间不超过2年等。 (责编:孙阳、杨曦)相关的主题文章: