2024年春江蘇開(kāi)放大學(xué)納稅實(shí)務(wù)第三次形考作業(yè)居民企業(yè)查賬征收企業(yè)所得稅月季度申報(bào)2018年版

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A201030 減免所得稅優(yōu)惠明細(xì)表,,,,,,,,

行次,項(xiàng)目,,,,,,,本年累計(jì)金額

1,一、符合條件的小型微利企業(yè)減免企業(yè)所得稅,,,,,,,0.00

2,二、國(guó)家需要重點(diǎn)扶持的高新技術(shù)企業(yè)減按15%的稅率征收企業(yè)所得稅,,,,,,,0.00

3,三、經(jīng)濟(jì)特區(qū)和上海浦東新區(qū)新設(shè)立的高新技術(shù)企業(yè)在區(qū)內(nèi)取得的所得定期減免企業(yè)所得稅,,,,,,,0.00

4,四、受災(zāi)地區(qū)農(nóng)村信用社免征企業(yè)所得稅,,,,,,,0.00

5,五、動(dòng)漫企業(yè)自主開(kāi)發(fā)、生產(chǎn)動(dòng)漫產(chǎn)品定期減免企業(yè)所得稅,,,,,,,0.00

6,六、線寬小于0.8微米（含）的集成電路生產(chǎn)企業(yè)減免企業(yè)所得稅,,,,,,,0.00

7,七、線寬小于0.25微米的集成電路生產(chǎn)企業(yè)減按15%稅率征收企業(yè)所得稅,,,,,,,0.00

8,八、投資額超過(guò)80億元的集成電路生產(chǎn)企業(yè)減按15%稅率征收企業(yè)所得稅,,,,,,,0.00

9,九、線寬小于0.25微米的集成電路生產(chǎn)企業(yè)減免企業(yè)所得稅,,,,,,,0.00

10,十、投資額超過(guò)80億元的集成電路生產(chǎn)企業(yè)減免企業(yè)所得稅,,,,,,,0.00

11,十一、線寬小于130納米的集成電路生產(chǎn)企業(yè)減免企業(yè)所得稅,,,,,,,0.00

12,十二、線寬小于65納米或投資額超過(guò)150億元的集成電路生產(chǎn)企業(yè)減免企業(yè)所得稅,,,,,,,0.00

13,十三、新辦集成電路設(shè)計(jì)企業(yè)減免企業(yè)所得稅,,,,,,,0.00

14,十四、國(guó)家規(guī)劃布局內(nèi)集成電路設(shè)計(jì)企業(yè)可減按10%的稅率征收企業(yè)所得稅,,,,,,,0.00

15,十五、符合條件的軟件企業(yè)減免企業(yè)所得稅,,,,,,,0.00

16,十六、國(guó)家規(guī)劃布局內(nèi)重點(diǎn)軟件企業(yè)可減按10%的稅率征收企業(yè)所得稅,,,,,,,0.00

17,十七、符合條件的集成電路封裝、測(cè)試企業(yè)定期減免企業(yè)所得稅,,,,,,,0.00

18,十八、符合條件的集成電路關(guān)鍵專用材料生產(chǎn)企業(yè)、集成電路專用設(shè)備生產(chǎn)企業(yè)定期減免企業(yè)所得稅,,,,,,,0.00

19,十九、經(jīng)營(yíng)性文化事業(yè)單位轉(zhuǎn)制為企業(yè)的免征企業(yè)所得稅,,,,,,,0.00

20,二十、符合條件的生產(chǎn)和裝配傷殘人員專門用品企業(yè)免征企業(yè)所得稅,,,,,,,0.00

21,二十一、技術(shù)先進(jìn)型服務(wù)企業(yè)減按15%的稅率征收企業(yè)所得稅,,,,,,,0.00

22,二十二、服務(wù)貿(mào)易類技術(shù)先進(jìn)型服務(wù)企業(yè)減按15%的稅率征收企業(yè)所得稅,,,,,,,0.00

23,二十三、設(shè)在西部地區(qū)的鼓勵(lì)類產(chǎn)業(yè)企業(yè)減按15%的稅率征收企業(yè)所得稅,,,,,,,0.00

24,二十四、新疆困難地區(qū)新辦企業(yè)定期減免企業(yè)所得稅,,,,,,,0.00

25,二十五、新疆喀什、霍爾果斯特殊經(jīng)濟(jì)開(kāi)發(fā)區(qū)新辦企業(yè)定期免征企業(yè)所得稅,,,,,,,0.00

26,二十六、廣東橫琴、福建平潭、深圳前海等地區(qū)的鼓勵(lì)類產(chǎn)業(yè)企業(yè)減按15%稅率征收企業(yè)所得稅,,,,,,,0.00

27,二十七、北京冬奧組委、北京冬奧會(huì)測(cè)試賽賽事組委會(huì)免征企業(yè)所得稅,,,,,,,0.00

28,二十八、其他,,,,,,,0.00

29,二十九、民族自治地方的自治機(jī)關(guān)對(duì)本民族自治地方的企業(yè)應(yīng)繳納的企業(yè)所得稅中屬于地方分享的部分,,,,,,,0.00

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