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)
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