问：实施条例对税收优惠作了哪些具体规定？
Q: What detailed provisions on tax preferential treatments are given by the Implementation Regulations?
答：实施条例对企业所得税法规定的税收优惠的范围和办法作了进一步明确，主要内容包括：
A: The Implementation Regulations make elaborations on the scope and procedures of tax preferential treatments including:

（一）关于扶持农、林、牧、渔业发展的税收优惠。
(a) Tax preferential treatment to support the development of agriculture, forestry, animal husbandry and fishery industries

企业所得税法第二十七条规定，企业从事农、林、牧、渔业项目的所得可以免征、减征企业所得税。实施条例据此明确，（一）企业从事下列项目的所得，免征企业所得税：1．蔬菜、谷物、薯类、油料、豆类、棉花、麻类、糖料、水果、坚果的种植；2．农作物新品种的选育；3．中药材的种植；4．林木的培育和种植；5．牲畜、家禽的饲养；6．林产品的采集；7．灌溉、农产品初加工、兽医、农技推广、农机作业和维修等农、林、牧、渔服务业项目；8．远洋捕捞。（二）企业从事下列项目的所得，减半征收企业所得税：1．花卉、茶以及其他饮料作物和香料作物的种植；2．海水养殖、内陆养殖。
Article 27 of the EIT Law provides that the income derived from projects of agriculture, forestry, animal husbandry and fishery industries are qualified for tax exemption or reduction. The Implementation Regulations specify that income derived from the following business are exempted from tax: (1) the growing of vegetable, grains, edible tuberous roots, vegetable oil seeds, beans, cotton, jute (flax), sugar, fruit and nuts; (2) the cultivation of new species for agricultural produce; (3) the growing of Chinese herbs; (4) cultivation and plantation of forestry; (5) animal husbandry and bird breeding; (6) the collection of wooden products; (7) irrigation, processing of primary agricultural produce, veterinarian, promotion of agricultural technology, repair of machinery for use in farming, forestry, animal and fishery sectors; and (8) ocean fish catching. The enterprises that carry on the following activities shall get a reduction in tax by 50%. The Implementation Regulations also specify that income derived from (1) the growing of flowers, tea, plants of consumption as soft drinks, spicy drinks, and (2) sea and fresh water fish harvesting, are taxed at 50% of the full rate.
（二）关于鼓励基础设施建设的税收优惠。
(b) Tax preferential treatment to encourage construction of infrastructure facilities and projects
企业所得税法第二十七条规定，企业从事国家重点扶持的公共基础设施项目投资经营的所得可以免征、减征企业所得税。实施条例据此明确，企业从事港口码头、机场、铁路、公路、城市公共交通、电力、水利等项目投资经营所得，自项目取得第一笔生产经营收入所属纳税年度起，给予"三免三减半"的优惠。
The Implementation Regulations provide that enterprises that engaged in projects for ports, airports, railways, highways, public transportations, electricity supply, water supply, can receive tax concession of 3 years exemption plus 3 years taxation at 50% of the full tax rate, commencing from the tax year in which the first transaction of sales income is reported.
（三）关于支持环境保护、节能节水、资源综合利用、安全生产的税收优惠。
(c) Tax preferential treatment to support environmental protection, conservation of energy and water, integrated utilization of resources, work safety
企业所得税法第二十七条规定，企业从事符合条件的环境保护、节能节水项目的所得可以免征、减征企业所得税。实施条例据此明确，企业从事公共汙水处理、公共垃圾处理、沼气综合开发利用、节能减排技术改造、海水淡化等项目的所得，自项目取得第一笔生产经营收入所属纳税年度起，给予"三免三减半"的优惠，具体条件和范围由国务院财政、税务主管部门商国务院有关部门制订，报国务院批准后公布施行。
The Implementation Regulations provide that enterprises that carry out the following projects can receive tax concession of 3 years exemption from tax and 3 years taxation at 50% of the normal rate: sewage treatment, refuse treatment, methane gas usage and development, energy conservation technology, emission levels reduction, and sea water desalination treatment. The tax concession commences from the tax year in which the first transaction of sales is reported. The Ministry of Finance and the State Administration of Taxation, other relevant ministries will formulate the detailed scope and conditions for the tax preferential policy.
企业所得税法第三十三条规定，企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。实施条例据此明确，企业以《资源综合利用企业所得税优惠目录》规定的资源作为主要原材料并符合规定比例，生产国家非限制和禁止并符合国家和行业相关标准的产品取得的收入，减按90％计入收入总额。
Article 33 of the PRC EIT Law provides that where the enterprises integrally utilize energy and resources to make products that meet the requirements under the national policies, the taxable income can be reduced. The Implementation Regulations provide that the reduction in taxable income is 10%, given that the main materials for the products should come from the prescribed resources under the "Catalog for the Preferential Tax Treatment on the Integrated Utilization of Resources" and that the products should meet the industry standards and do not fall under the restricted and prohibited categories.
企业所得税法第三十四条规定，企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。实施条例据此明确，企业购置并实际使用《环境保护专用设备企业所得税优惠目录》、《节能节水专用设备企业所得税优惠目录》和《安全生产专用设备企业所得税优惠目录》规定的环境保护、节能节水、安全生产等专用设备的，该专用设备的投资额的10％可以从企业当年的应纳税额中抵免；当年不足抵免的，可以在以后5个纳税年度结转抵免。
Article 34 of the EIT Law provides that enterprises incur the expenditure on special equipment that protects the environment, conserves energy and water, gives work safety, can get tax exemption on a certain percentage. The Implementation Regulations provide that where the enterprise incurs actual expenditure on special equipment that is on the list of "Catalog of Equipment for the Exclusive Use in Environmental Protection that Receives Tax Preferences", "Catalog of Equipment for the Exclusive Use in Energy and Water Conservation", and "Catalog of Equipment for the Exclusive Use in Work safety that Receives Tax Preferences", 10% of the actual expenditure can be credited against the tax payable for the current year. If the tax payable is not enough, the credits can be carried over for use in the next five tax years.
（四）关于促进技术创新和科技进步的税收优惠。
Tax concession to promote technology innovation and technical advancement
为了促进技术创新和科技进步，企业所得税法规定了四个方面的税收优惠，实施条例分别作了具体规定：
To promote technology innovation and technical advancement, the EIT Law lays down 4 areas where the tax preferences are available. The Implementation Regulations give the following specific provisions:

企业所得税法第二十七条规定，企业符合条件的技术转让所得可以免征、减征企业所得税。实施条例据此明确，一个纳税年度内，居民企业技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分，减半征收企业所得税。
Article 27 of the EIT Law provides that enterprises that derived income from the transfer technology are either exempted from tax or receive tax reduction. The Implementation Regulations specifically provide that where the enterprise derives income the technology transfer, the first 5 million of the taxable income is exempted from income tax. The amount over the 5 million is subject to income tax at 50% of the full rate.
企业所得税法第三十条规定，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。实施条例据此明确，企业的上述研究开发费用在据实扣除的基础上，再加计扣除 50％。
Article 30 of the EIT Law provides that enterprises that incur research and development expenses on new technology, new products, new workmanship can claim additional deduction in the computation of taxable income. The Implementation Regulations specifically provide that where the enterprise derives the above-mentioned income, the enterprises can claim additional deduction equal to 50% of the actual expenses incurred.
企业所得税法第三十一条规定，创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。实施条例据此明确，这一优惠是指创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，可以按照其投资额的70％在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额；当年不足抵扣的，可以在以后纳税年度结转抵扣。
Article 31 of the EIT Law provides that venture capital enterprises that invest in projects that receive prime support from and that are encouraged by the State, can claim deduction from the taxable income with references to a percentage on the investment amount. The Implementation Regulations expressly provide that the tax concession for VC enterprises that make equity investment in unlisted small and medium size high-tech enterprises for a period of over 2 years, 70% of the investment amount can be credited against the taxable income of the invested enterprises in the year in which the investment holding has lasted for 2 years. If the taxable income is not enough for the investment credit, the credits can be carried over for use in future years.
企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。实施条例据此明确，可以享受这一优惠的固定资产包括：（一）由于技术进步，产品更新换代较快的固定资产；（二）常年处于强震动、高腐蚀状态的固定资产。
Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement. The Implementation Regulations specifically provide that fixed assets qualified for accelerated depreciation allowance include: (1) fixed assets fast becoming obsolete; and (2) fixed assets in a state of vibration and being exposed to high degree of erosion.
（五）关于符合条件的非营利组织的收入的税收优惠。
Tax concession to income earned by eligible not-for-profit organization
企业所得税法第二十六条规定，符合条件的非营利组织的收入，为免税收入。实施条例据此从登记程式、活动范围、财产的用途与分配等方面，界定了享受税收优惠的"非营利组织"的条件。同时，考虑到目前按相关管理规定，我国的非营利组织一般不能从事营利性活动，为规范此类组织的活动，防止从事营利性活动可能带来的税收漏洞，实施条例规定，对非营利组织的营利性活动取得的收入，不予免税。
Article 26 of the EIT Law provides that the income derived by eligible not-for-profit organization is exempted income. The Implementation Regulations set out the conditions for being met to be "non-profit making organizations" in the areas of registration procedures, scope of activities, the use and distribution of properties. In addition, the Implementation Regulations provide that the non-for-profit organization cannot carry out profit-making activities. Where the not-for-profit organization earns any income from profit-making activities, the income is taxable.
（六）关于非居民企业的预提税所得的税收优惠。
Tax concession on withholding income tax
企业所得税法第四条规定，未在中国境内设立机构、场所的非居民企业取得的来源于中国境内的所得，以及非居民企业取得的来源于中国境内但与其在中国境内所设机构、场所没有实际联系的所得，适用税率为20％。企业所得税法第二十七条规定，对上述所得，可以免征、减征企业所得税。实施条例据此明确，对上述所得，减按10％的税率征收企业所得税。对外国政府向中国政府提供贷款取得的利息所得、国际金融组织向中国政府和居民企业提供优惠贷款取得的利息所得，以及经国务院批准的其他所得，可以免征企业所得税。
The EIT Law provides that non-resident (foreign) enterprises that have not set up permanent establishments in China, and that non-resident enterprises deriving PRC-source income that is not connected with the PE that have already been set up in China, shall pay income tax at 20%. Article 27 of the EIT Law provides that the above-mentioned income can be entitled to tax exemption and reduction. The Implementation Regulations provide that the above-mentioned income shall be taxed at 10%. The interest income in connection with the loans advanced by foreign government to the PRC government, interest income in connection with loans advanced on preferential terms by the International Finance Corporation to the PRC government and residents, and the income as determined by the PRC State Council shall be exempted from income tax.
问：实施条例是如何界定小型微利企业和高新技术企业的？
Q: How do the Implementation Regulations determine the small profit-making and hi-tech enterprises?
答：企业所得税法第二十八条第一款规定，符合条件的小型微利企业，减按20%的税率征收企业所得税。借鉴国际通行做法，按照便于征管的原则，实施条例规定了小型微利企业的标准：（一）工业企业，年度应纳税所得额不超过30万元，从业人数不超过100人，资产总额不超过3000万元；（二）其他企业，年度应纳税所得额不超过30万元，从业人数不超过80人，资产总额不超过1000万元。与现行优惠政策（内资企业年应纳税所得额3万元以下的减按18%的税率征税，3万元至10万元的减按27%的税率征税）相比，优惠范围扩大，优惠力度有较大幅度提高。
A: Article 28(1) of the PRC EIT Law provides that enterprises that satisfy the conditions for small profit-making shall be taxed at 20%. By reference to international practices and for the sake of easy administration, the Implementation Regulations specify that (1) in respect of production enterprises, the annual taxable income shall not exceed RMB300,000, total number of employees shall not exceed 100, and the total asset amount shall not exceed RMB 30 million; (2) In respect of non-production enterprises, the annual taxable income shall not exceed RMB300,000, the no. of employees shall not exceed 80, and the total amount of assets shall not exceed RMB 10 million. The scope of the tax concession is larger than that as given under the old tax law for domestically funded enterprises. [Translator's note: the new concession shall apply to all types of enterprises in 2008].
企业所得税法第二十八条第二款规定，国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。实施条例将高新技术企业的界定范围，由现行按高新技术产品划分改为按高新技术领域划分，规定产品（服务）应属于《国家重点支持的高新技术领域》的范围，以解决现行政策执行中产品列举不全、覆盖面偏窄、前瞻性欠缺等问题。具体领域范围和认定管理办法由国务院科技、财政、税务主管部门商国务院有关部门制订，报国务院批准后公布施行。同时，实施条例还规定了高新技术企业的认定指标：拥有核心自主知识产权；产品（服务）属于《国家重点支持的高新技术领域》规定的范围；研究开发费用占销售收入的比例、高新技术产品（服务）收入占企业总收入的比例、科技人员占企业职工总数的比例，均不低于规定标准。这样规定，强化以研发比例为核心，税收优惠重点向自主创新型企业倾斜。
Article 28(2) of the PRC EIT Law provides that new and high-tech enterprises in respect of which primary State supports are required shall be taxed at 15% on income. The Implementation Regulations reclassify the new and high-tech enterprises from designated products to sectors of new and high technology, drawing a line for products (and services) that fall under the new and high technology sectors that receive primary supports from the State. The detailed scope and recognition procedures are to be formulated by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation together with other relevant ministries. They new policies shall be released after obtaining approval from the State Council. In addition, the Implementation Regulations give certain benchmarks for the recognition of new and hi-tech enterprises: possessing core IP rights; the products (or services) falling under the scope of the "new and high technology sectors that receive primary supports from the State"; the amount of research and development as a percentage to sales, the sales revenue of new and hi-tech products (or services) as a percentage of total revenue, the ratio of employees that possess technical qualifications to the total number of employees in the company. The new and hi-tech enterprises shall achieve the benchmarks. The tax preferential policy aims to strengthen the proportion of core R&D and is biased to new and innovative enterprises.

　　文章类型：

文章作者：

【查看用户评论评】【推荐给朋友】【大中小】【打印】

相关文章：

	2008年《国际商务财会》杂志订单 2008-01-03 10:22
	关于召开2007年度全国外经贸财会优秀论文评选会的通知 2008-01-02 15:20
	《国际商务财会》合订本火热征订中 2008-01-02 14:45
	关于会计师事务所和律师事务所的约稿函 2007-11-16 11:29
	关于“专家论风险”的约稿函 2007-11-16 11:27
	11月14日我会全体职工认真聆听了傅自应部长助理讲党课 2007-11-16 11:07
	炒股技术：筹码分析 2007-11-15 09:08
	华东片第21届外经贸财会理论研讨会在苏州召开 2007-11-15 08:49
	东北片第21届外经贸财会理论研讨会在大连召开 2007-11-13 16:35
	《国际商务财会》2007年第11期现已推出 2007-11-13 13:26

商务部网站版权与免责声明：

1、

凡本站及其子站注明“文章类型：原创”的所有作品，其版权属于商务部网站及其子站所有。其他媒体、网站或个人转载使用时必须注明：“文章来源：商务部网站”。

2、

凡本站及其子站注明“文章类型：转载”、“文章类型：编译”、“文章类型：摘编”的所有作品，均转载、编译或摘编自其它媒体，转载、编译或摘编的目的在于传递更多信息，并不代表本站及其子站赞同其观点和对其真实性负责。其他媒体、网站或个人转载使用时必须保留本站注明的文章来源，并自负法律责任。