在海南若何享用15%企业所得税优惠税率
hainanshengshuiwujuxianggantingyedanrenrendayishihuo
6yueyilai,hainanzimaogangshuishouyouhuizhengcexishouleguojihaofanqiyecunjuan,zaitingquqiyezhengxuntimudegenbenshang,8yue5ri,hainanshengshuiwujuxianggantingyedanrenrenjiuqiyesuodeshuiyouhuidejinyibuguimoheqiantitingzhileshenming。
juhainanshengshuiwujuqiyesuodeshuidaochuzhangchenchuangwenxianrong,qiyexiangyong15%qiyesuodeshuiyouhuishuilv,xuzhongdiancunjuanjigefangmian。
zaizhuyingtingyefangmian,yishiqiyedezhuyingtingyexuyaoshuyugudongmianlileicaichanmucizhongluoliedecaichan;ershizhuyingtingyezhichuxuzhanzongzhichude60%yishang。cizhong,hainanzizaishangyeganggudongmianlileicaichanmucibaohan《caichanbujudiaojizhidianmuci(2019nianben)》《gudongmianliwaishangtouzicaichanmuci(2019nianban)》hehainanzizaishangyegangxinzenggudongmianlileicaichanmuci。jianyujinchaohainanzizaishangyegangxinzenggudongmianlileicaichanmucihaimeiyouxuanbu,chenchuangwentishizhengshuirenjingtaicunjuanhainanshengshuiwujuguanfangwangzhan,daimucixuanbuhou,kezaihainanzimaogangshuishouzhengcezhuantilanmuchawen。
tongshi,qiyexuyaochugecunjuanyicixingdaezhichuduizhuyingtingyezhanbideyingxiang。jinchao,zaihainanzizaishangyegangshuishouyouhuizhengcedezhidaoxia,bushaobenqian“duizhun”hainandao,zengzikuogu、guquanrangdudengmaimaijingchangchansheng,peitongerlaideguquanrangdushouyihecaichanrangdusuode,henyounenggounongsuoqiyedezhuyingtingyezhichu,congeryingxiangqiyouhuidexiangyong。
zaiyunyingzhutifangmian,xuyaozaihainanchengli“xianshicaochijigou”duiqiyetingzhiyunying。“duiqiyechuchanyunying、zhiyuan、zhangwu、caichandengshixingbensexingzhouquancaochihejiezhi”shi《qiyesuodeshuifashixingtiaoli》disitiaodui“xianshicaochijigou”zuochudejieshuo。tongshi,huadingzhongsuocheng“qiye”baohanshelizaizimaogangdefeizhuminqiyejigou、changhe。
lingwai,zimaogangshuishouyouhuizhengcezhong,duitongshizaihainanzimaogangbiaolishelizong、fenjigoudeqingkuangruohexiangyong15%qiyesuodeshuiyouhuishuilvtingzhilemingbai。
duizongjigoushezaihainanzizaishangyegangdeheshiqiantideqiye,jinjiuqishezaihainanzizaishangyegangdezongjitanpanfenzhijigoudesuode,heyong15%shuilv;duizongjigoushezaihainanzizaishangyegangzhiwaideqiye,jinjiuqishezaihainanzizaishangyegangneideheshiqiantidefenzhijigoudesuode,heyong15%shuilv。
cizhong,zongjigoushezaizimaogangzhiwaideqiye,zaikendinggaiqiyeshibushiheshiyouhuiqiantishi,yigaiqiyeshezaizimaogangdefenzhijigou(buhanzaizimaogangzhiwaishelideerjijiyixiafenzhijigouzaizimaogangshelidesanjijiyixiafenzhijigou)dezhuyingtingyeshibushiheshizimaoganggudongmianlileicaichanmucijiqizhuyingtingyezhichuzhanqizhichuzongedebizhongjiayikending。
chenchuangwenbiaoxian,jinchaoqiyexiangyonghainanzimaogangqiyesuodeshuiyouhuizhengcecaiyong“zixingbianbie、baogaoxiangyong、xianggancailiaobaocunbeicha”decaochitili,qiyeyingdazhaohainanzizaishangyeganggudongmianlileicaichanmuci,zixingbianbieshibushiheshiqianti。shouyaobaocunbeichacailiaocanzhao《guodushuiwuzongjuhainanshengshuiwujuduiyuhainanzizaishangyegangqiyesuodeshuiyouhuizhengceyouguantimudetongzhibugao》(guodushuiwuzongjuhainanshengshuiwujutongzhibugao2020niandi4hao)lvxing。
(jizhe wangpeilin tongxinyuan liubibo)