Quick Reference Guide for Enterprise Tax Incentive Policies

Author: Hou Lixin
Publisher:
Publish Date: 2005-12-01
Features: Su Xiaolu, Director of the Anti-Avoidance Division of the State Administration of Taxation, stated that many enterprises currently do not fully understand national tax preferential policies and only seek to reduce their tax payments through other channels. Professional tax planning institutions can help businesses understand and utilize these preferential policies, and there is significant room for planning in this regard. He warned that tax planning institutions should dedicate significant effort to researching and applying tax preferential policies, rather than merely exploiting the shortcomings, deficiencies, and loopholes of the current tax policies. During the writing process of this book, we adhered to the principles of comprehensiveness, accuracy, applicability, and practicality, striving to achieve the following:
1. Accurate and Authoritative, Comprehensive Coverage. This book includes tax preferential policies issued by the state and its relevant departments that are generally applicable nationwide, covering various forms of tax preferential policies such as tax exemptions, offsets, and rebates, accelerated depreciation, and loss carryforwards.
2. Tailored to Needs, Targeted Organization. To facilitate reader queries, we have categorized the complex and diverse tax preferential policies according to different industries and fields, summarizing and organizing them. Additionally, by changing the font, we have highlighted the parts of policies and regulations that directly state preferential measures. We believe that readers from different industries and fields can quickly find the tax preferential policies suitable for their respective sectors through this book.
3. Presenting the New and Discarding the Outdated, Thoughtful Selection. During the collection and organization of preferential policies, we carefully reviewed and meticulously excluded policies that have been abolished, outdated, or amended. Furthermore, we adopted a reverse chronological recording method to enable readers to quickly identify the most recent and currently applicable tax preferential policies in their respective industries through this book.