海南十二大產(chǎn)業(yè)稅收優(yōu)惠政策指引匯編

1、1海南省“十二大產(chǎn)業(yè)”稅收優(yōu)惠政策指引匯編一、加快發(fā)展互聯(lián)網(wǎng)產(chǎn)業(yè)..............................................................................................................16（一）軟件企業(yè)稅收優(yōu)惠.................................................................

2、.....................................161.軟件產(chǎn)業(yè)增值稅超稅負(fù)即征即退...............................................................................16【享受主體】..............................................................................

3、....................................16【優(yōu)惠內(nèi)容】..................................................................................................................16【享受條件】......................................................

4、............................................................16【政策依據(jù)】..................................................................................................................162.新辦軟件企業(yè)定期減免企業(yè)所得稅...................

5、........................................................17【享受主體】..................................................................................................................17【優(yōu)惠內(nèi)容】..................................

6、................................................................................17【享受條件】..................................................................................................................17【政策依據(jù)】..........

7、........................................................................................................193.國(guó)家規(guī)劃布局內(nèi)重點(diǎn)軟件企業(yè)減按10%的稅率征收企業(yè)所得稅..........................20【享受主體】..................................................

8、................................................................20【優(yōu)惠內(nèi)容】..................................................................................................................20【享受條件】..........................

9、........................................................................................20【政策依據(jù)】..................................................................................................................224.軟件企業(yè)取得

10、即征即退增值稅款用于軟件產(chǎn)品研發(fā)和擴(kuò)大再生產(chǎn)企業(yè)所得稅政策......................................................................................................................................22【享受主體】.................................................

11、.................................................................22【優(yōu)惠內(nèi)容】..................................................................................................................22【享受條件】.........................

12、.........................................................................................23【政策依據(jù)】..................................................................................................................245.軟件企業(yè)職

13、工培訓(xùn)費(fèi)用應(yīng)納稅所得額扣除...............................................................25【享受主體】..................................................................................................................25【優(yōu)惠內(nèi)容】..............

14、....................................................................................................25【享受條件】................................................................................................................

15、..25【政策依據(jù)】..................................................................................................................266.企業(yè)外購(gòu)軟件縮短折舊或攤銷(xiāo)年限...........................................................................27

16、【享受主體】..................................................................................................................27【優(yōu)惠內(nèi)容】............................................................................................

17、......................27【享受條件】..................................................................................................................27【政策依據(jù)】....................................................................

18、..............................................27（二）動(dòng)漫企業(yè)稅收優(yōu)惠......................................................................................................277.動(dòng)漫企業(yè)增值稅超稅負(fù)即征即退.........................................

19、......................................27【享受主體】..................................................................................................................273【政策依據(jù)】...................................................

20、...............................................................4116.集成電路設(shè)計(jì)企業(yè)計(jì)算應(yīng)納稅所得額扣除職工培訓(xùn)費(fèi)用政策.............................42【享受主體】.........................................................................................

21、.........................42【優(yōu)惠內(nèi)容】..................................................................................................................42【享受條件】.................................................................

22、.................................................42【政策依據(jù)】..................................................................................................................4317.集成電路生產(chǎn)企業(yè)生產(chǎn)設(shè)備縮短折舊年限..........................

23、...................................44【享受主體】..................................................................................................................44【優(yōu)惠內(nèi)容】.......................................................

24、...........................................................44【享受條件】..................................................................................................................44【政策依據(jù)】...............................

25、...................................................................................4518.集成電路封裝、測(cè)試企業(yè)定期減免企業(yè)所得稅.....................................................45【享受主體】...................................................

26、...............................................................45【優(yōu)惠內(nèi)容】..................................................................................................................45【享受條件】...........................

27、.......................................................................................46【政策依據(jù)】..................................................................................................................4719.集成電路關(guān)鍵

28、專(zhuān)用材料生產(chǎn)企業(yè)、集成電路專(zhuān)用設(shè)備生產(chǎn)企業(yè)定期減免企業(yè)所得稅..................................................................................................................................47【享受主體】....................................................

29、..............................................................47【優(yōu)惠內(nèi)容】..................................................................................................................47【享受條件】............................

30、......................................................................................47【政策依據(jù)】..................................................................................................................48二、做大做強(qiáng)熱帶特色

31、高效農(nóng)業(yè)..................................................................................................49（一）支持農(nóng)業(yè)發(fā)展...........................................................................................................

32、...4920.支持鮮活肉蛋產(chǎn)品流通.............................................................................................49【享受主體】.....................................................................................................

33、.............49【優(yōu)惠內(nèi)容】..................................................................................................................49【享受條件】.............................................................................

34、.....................................49【政策依據(jù)】..................................................................................................................4921.支持蔬菜流通..................................................

35、...........................................................50【享受主體】..................................................................................................................50【優(yōu)惠內(nèi)容】...............................

36、...................................................................................50【享受條件】..................................................................................................................50【政策依據(jù)】.......

37、...........................................................................................................5022.支持其他糧食經(jīng)營(yíng)企業(yè)發(fā)展.....................................................................................51【享受主體】...

38、...............................................................................................................51【優(yōu)惠內(nèi)容】.....................................................................................................

39、.............51【享受條件】..................................................................................................................51【政策依據(jù)】.............................................................................

40、.....................................5223.支持滴灌帶和滴灌管產(chǎn)品經(jīng)營(yíng)...............................................................................52【享受主體】..............................................................................

41、....................................52【優(yōu)惠內(nèi)容】..................................................................................................................52【享受條件】......................................................