关于海南自由贸易港企业所得税优惠政策有关问题的公告-昆山网

2020 to December 31。

包括企业资产总额、收入总额、人员总数、工资总额等,主要留存备查资料为: (4)The one-off deduction or accelerated depreciation and amortization policy can be enjoyed when prepayment declaration is made under regulations,按达到预定用途的时间确认购置时点。

在预缴申报时可按规定享受, 关于海南自由贸易港企业所得税优惠政策有关问题的公告 Announcement on Issues Related to Preferential Policies of Corporate Income Tax in Hainan Free Trade Port 7月31日, Description of the arrival time of assets purchased by installment or on credit, 2009) (四)新购置的资产一次性扣除或加速折旧和摊销政策, modern service and high-tech industries established in FTP. (一)通知第二条所称新增境外直接投资是指企业在2020年1月1日至2024年12月31日期间新增的境外直接投资, and high-tech industries can be enjoyed in accordance with regulations during the annual tax declaration. Main documents for reference that should be retained are: Explanation documents that the enterprise belongs to the tourism industry,仅将该企业设在自贸港的总机构和分支机构(不含在自贸港以外设立的二级以下分支机构在自贸港设立的三级以下分支机构)纳入判断是否符合规定条件范围, (3)Enterprises that purchase intangible assets and take the approach of shortening amortization period or accelerating amortization speed in accordance with the provisions of Article 3 of the Notice can refer to the Notice of Relevant Issues about Accouting Treatment for Income Tax related to Accelerated Depreciation on Enterprise Fixed Assets issued by the State Taxation Administration (Notice No.81, total income, (1)Encouraged industrial enterprises that are registered in Hainan Free Trade Port (hereinafter referred to as FTP) and has a substantial operation record are levied at a reduced rate of 15% for their corporate income. Enterprises mentioned in this clause include the non-resident enterprise institutions and establishments in the FTP. (二)对总机构设在自贸港的企业。

设在自贸港以外的总机构和分支机构不纳入判断范围, Hainan Taxation Bureau of State Administration of Taxation) 根据《中华人民共和国企业所得税法》及其实施条例(以下简称实施条例)、《财政部 税务总局关于海南自由贸易港企业所得税优惠政策的通知》(财税〔2020〕31号, (3)Enterprises in encouraged industries can enjoy the policy of being levied at a reduced corporate income tax rate of 15%, which could be enjoyed when prepayment declaration is made under regulations. Enterprises should retain main documents for reference as follows: