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Jingdong book

税收优惠政策汇编（2015年版附光盘）

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Jingdong book

税收优惠政策汇编（2015年版附光盘）

Name: 税收优惠政策汇编（2015年版 附光盘）
Brand: Jingdong book
SKU: 3110000681
Price: 54.39 USD
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税收是国家实施宏观调控的重要经济手段，税收优惠政策又是税收发挥经济调节作用的主要形式。税收优惠政策能否有效发挥作用依赖于传导机制是否顺畅。税收优惠政策的传导机制主要取决于两个方面：一是税务机关严格依法行政，不折不扣地贯彻落实国家出台的各项优惠政策；二是纳税人全面清晰地了解自己可以享受哪些税收优惠政策，并积极主张自己应当享有的权利。
从实践来看，无论是税务机关还是纳税人，要全面准确地掌握现行税收优惠政策并不是一件容易的事情：一是税收优惠政策与其他政策文件交织在一起，区分起来需要耗费大量的时间和精力；二是税收优惠政策历经多年积累，数量众多，在众多的税收优惠政策中寻找自己能够适用的政策犹如大海捞针；三是由于税收政策清理工作相对滞后，在税收优惠政策中有效与失效政策并存，往往使人难以区分。
为了帮助社会各界全面了解税收优惠政策，我们组织力量，在全面梳理现行税收优惠政策的基础上，编写了《税收优惠政策汇编》2015年版。全书收录了截至2015年8月31日现行有效的税收优惠政策，并分别按照税种、行业和专题进行了分类摘录或改写。为了使读者能够迅速地找到自己关心的内容，每个行业和专题中都摘录或改写了与该行业或专题有关的全部现行有效政策，因此，同一政策会出现在不同的章节。改写内容力求忠实于原文件精神，同时标明了文件依据，以方便读者与原文对照。
《税收优惠政策汇编（2015年版附光盘）》仅是旨在方便读者查找相关行业或领域税收优惠政策的参考读物，不是税收执法或申请享受政策的直接依据。

Catalogue

1 农业领域税收优惠政策
1．1 农业
1．1．1 一般性规定
1．1．1．1 增值税
1．1．1．2 营业税
1．1．1．3 企业所得税
1．1．1．4 城镇土地使用税
1．1．1．5 耕地占用税
1．1．1．6 车船税
1．1．1．7 印花税
1．1．2 特定方面的优惠政策
1．1．2．1 农业产业化
1．1．2．2 农村金融
1．1．2．3 农民合作社
1．1．2．4 农业生产资料
1．1．2．5 农产品流通
1．2 林业
1．2．1 增值税
1．2．2 营业税
1．2．3 车辆购置税
1．2．4 耕地占用税
1．2．5 房产税
1．2．6 城镇土地使用税
1．2．7 车船税
1．3 畜牧业
1．3．1 增值税
1．3．2 营业税
1．3．3 耕地占用税
1．4 渔业
1．4．1 增值税
1．4．2 车船税
1．4．3 耕地占用税
1．4．4 船舶吨税
1．5 水利、电力
1．5．1 增值税
1．5．2 营业税
1．5．3 企业所得税
1．5．4 耕地占用税
1．5．5 城镇土地使用税
1．5．6 城市维护建设税
1．5．7 教育费附加
1．6 其他
1．6．1 增值税
1．6．2 企业所得税
1．6．3 房产税
1．6．4 印花税
1．6．5 城镇土地使用税

2 工业领域税收优惠政策
2．1 传统工业领域
2．1．1 采矿业
2．1．1．1 黄金
2．1．1．2 煤层气
2．1．1．3 石油、天然气
2．1．2 制造业
2．1．2．1 一般性规定
2．1．2．2 特定方面的优惠政策
2．1．3 电力、燃气及水的生产和供应业
2．1．3．1 一般性规定
2．1．3．2 特定方面的优惠政策
2．1．4 建筑业
2．1．4．1 一般性规定
2．1．4．2 特定优惠政策
2．1．5 地质勘查业
2．1．5．1 营业税
2．1．5．2 关税
2．1．5．3 进口·增值税
2．1．6 食品工业
2．1．6．1 增值税
2．1．7 成品油
2．1．7．1 增值税
2．1．7．2 消费税
2．1．7．3 印花税
2．1．7．4 城镇土地使用税
2．2 新兴工业领域
2．2．1 节能环保
2．2．1．1 一般性规定
2．2．1．2 特定方面的优惠政策
2．2．2 新能源
2．2．2．1 一般性规定
2．2．2．2 特定方面的优惠政策
2．2．3 信息产业
2．2．3．1 增值税
2．2．3．2 营业税
2．2．3．3 关税
2．2．3．4 进出口税收
2．2．3．5 企业所得税
2．2．4 生物产业
2．2．5 新材料和新能源汽车产业
2．2．5．1 企业所得税
2．2．5．2 车辆购置税
2．2．5．3 车船税

3 服务业领域税收优惠政策
3．1 交通运输、仓储和邮政业
3．1．1 交通运输业
3．1．1．1 增值税
3．1．1．2 消费税
3．1．1．3 营业税
3．1．1．4 关税
3．1．1．5 企业所得税
3．1．1．6 车辆购置税
3．1．1．7 一个人所得税
3．1．1．8 房产税
3．1．1．9 城镇土地使用税
3．1．1．10 耕地占甩税
3．1．1．11 契税
3．1．1．12 资源税
3．1．1．13 车船税
3．1．1．14 印花税

4 金融领域税收优惠政策
5 房地产领域税收优惠政策
6 社会民生领域税收优惠政策
7 科技领域税收优惠政策
8 区域税收优惠政策
9 涉外税收优惠政策
10 专项税收优惠政策
11 法律法规规定的税收优惠

Book Abstract

《税收优惠政策汇编（2015年版）》：
◆企业开发新技术、新产品、新工艺发生的研究开发费用，可以在计算应纳税所得额时加计扣除。
《中华人民共和国企业所得税法》第三十条
◇研究开发费用的加计扣除，是指企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的50%加计扣除；形成无形资产的，按照无形资产成本的150%摊销。
《中华人民共和国企业所得税法实施条例》第九十五条
◆企业从事《国家重点支持的高新技术领域》和国家发展改革委员会等部门公布的《当前优先发展的高技术产业化重点领域指南（2007年度）》规定项目的研究开发活动，其在一个纳税年度中实际发生的下列费用支出，允许在计算应纳税所得额时按照规定实行加计扣除。
（1）新产品设计费、新工艺规程制定费以及与研发活动直接相关的技术图书资料费、资料翻译费。
（2）从事研发活动直接消耗的材料、燃料和动力费用。
（3）在职直接从事研发活动人员的工资、薪金、奖金、津贴、补贴。
（4）专门用于研发活动的仪器、设备的折旧费或租赁费。
（5）专门用于研发活动的软件、专利权、非专利技术等无形资产的摊销费用。
（6）专门用于中间试验和产品试制的模具、工艺装备开发及制造费。
（7）勘探开发技术的现场试验费。
（8）研发成果的论证、评审、验收费用。
《国家税务总局关于印发（企业研究开发费用税前扣除管理
（5）高新技术企业认定管理办法规定的其他条件。
《中华人民共和国企业所得税法实施条例》第九十三条
◆自2009年1月1日起，经认定的动漫企业自主开发、生产动漫产品，可申请享受国家现行鼓励软件产业发展的所得税优惠政策。
《财政部、国家税务总局关于扶持动漫产业发展有关税收政策问题的通知》，财税[2009]65号
◆以境内、境外全部生产经营活动有关的研究开发费用总额、总收入、销售收入总额、高新技术产品（服务）收入等指标申请并经认定的高新技术企业，其来源于境外的所得可以享受高新技术企业所得税优惠政策，即对其来源于境外所得可以按照15%的优惠税率缴纳企业所得税，在计算境外抵免限额时，可按照15%的优惠税率计算境内外应纳税总额。
《财政部、国家税务总局关于高新技术企业境外所得适用税率及税收抵免问题的通知》，财税[2011]47号
◆关于鼓励软件产业和集成电路产业发展的优惠政策
以下政策自2011年1月1日起执行。
（1）集成电路线宽小于0.8微米（含）的集成电路生产企业，经认定后，在2017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。
（2）集成电路线宽小于0.25微米或投资额超过80亿元的集成电路生产企业，经认定后，减按15%的税率征收企业所得税，其中经营期在15年以上的，在2017年12月31日前自获利年度起计算优惠期，第一年至第五年免征企业所得税，第六年至第十年按照25%的法定税率减半征收企业所得税，并享受至期满为止。
（3）我国境内新办的集成电路设计企业和符合条件的软件企业，经认定后，在2017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。
（4）国家规划布局内的重点软件企业和集成电路设计企业，如当年未享受免税优惠的，可减按10%的税率征收企业所得税。
……

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税收优惠政策汇编（2015年版 附光盘）

税收优惠政策汇编（2015年版附光盘）