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投资基础设施享受所得税优惠《企业所得税法》规定,从事国家重点扶持的公共基础设施项目投资经营的所得可以免征、减征企业所得税。本文从税收优惠政策应用的角度出发,通过典型案例揭示其税收风险控制点,帮助纳税人更好地理解和掌握政策。税收政策1.《企业所得税法》第二十七条第(二)项规定,企业从事国家重点扶持的公共基础设施项目投资经营的所得可以免征、减征企业所得税。2.《企业所得税法实施条例》第八十七条进一步明确,《企业所得税法》第二十七条第(二)项所称国家重点扶持的公共基础设施项目,是指《公共基础设施项目企业所得税优惠目录》规定的港口码头、机场、铁路、公路、城市公共交通、电力、水利等项目。企业从事前款规定的国家重点扶持的公共基础设施项目的投资经营的所得,从项目取得第一笔生产经营收入所属纳税年度起,第一年至第三年免征企业所得税,第四年至第六年减半征收企业所得税。
Investment in infrastructure to enjoy the income tax benefits “Enterprise Income Tax Law” provides that engaged in the state’s key infrastructure projects funded public investment income can be exempted, reduced corporate income tax. This article from the tax point of view of the application of preferential policies, through a typical case reveals its tax risk control points to help taxpayers to better understand and master the policy. Tax Policy 1. Article 27 (2) of the Law on Enterprise Income Tax stipulates that the income derived from the investment and operation of public infrastructure projects supported by the state in enterprises may be exempted from or reduced by the enterprise income tax. 2. Article 87 of the Implementation Regulation of the Law of Enterprise Income Tax further clarifies that “public infrastructure projects with key state support” referred to in Article 27 (2) of the “Enterprise Income Tax Law” refer to “public infrastructure projects Enterprise Income Tax Preferential Directory ”provisions of the port terminals, airports, railways, highways, urban public transport, electricity, water conservancy and other projects. Income from investment in public infrastructure projects supported by the state as stipulated in the preceding paragraph shall be exempted from enterprise income tax for the first year to the third year from the tax year in which the first production and operation income is obtained and from the fourth year to In the sixth year, the enterprise income tax will be reduced by half.