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.國家規(guī)劃布局內(nèi)重點軟件企業(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)

10、取得即征即退增值稅款用于軟件產(chǎn)品研發(fā)和擴大再生產(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

13、業(yè)職工培訓(xùn)費用應(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)外購軟件縮短折舊或攤銷年限...........................................................................

16、27【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）動漫企業(yè)稅收優(yōu)惠......................................................................................................277.動漫企業(yè)增值稅超稅負即征即退.......................................

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

20、.................................................................4116.集成電路設(shè)計企業(yè)計算應(yīng)納稅所得額扣除職工培訓(xùn)費用政策.............................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

28、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..................................................................................................................................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、做大做強熱帶

31、特色高效農(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...............................................................................52【享受主體】...........................................................................

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