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<p style="color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt; text-indent: 2em;">推进大众创业、万众创新，是发展的动力之源，也是富民之道、公平之计、强国之策，截至2019年6月，我国针对创业就业主要环节和关键领域陆续推出了89项税收优惠措施，尤其是2013年以来，新出台了78项税收优惠，覆盖企业整个生命周期。<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　一、企业初创期税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　企业初创期，除了普惠式的税收优惠，重点行业的小微企业购置固定资产，特殊群体创业或者吸纳特殊群体就业（高校毕业生、失业人员、退役士兵、军转干部、随军家属、残疾人、回国服务的在外留学人员、长期来华定居专家等）还能享受特殊的税收优惠。同时，国家还对扶持企业成长的科技企业孵化器、大学科技园等创新创业平台、创投企业、金融机构、企业和个人等给予税收优惠，帮助企业聚集资金。具体包括：<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（一）小微企业税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　1.增值税小规模纳税人销售额未超限额免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　2.小型微利企业减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　3.增值税小规模纳税人减免资源税等“六税两费”；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（二）重点群体创业就业税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　4.重点群体创业税收扣减；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　5.吸纳重点群体就业税收扣减；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　6.退役士兵创业税收扣减；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　7.吸纳退役士兵就业企业税收扣减；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　8.随军家属创业免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　9.随军家属创业免征个人所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　10.安置随军家属就业的企业免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　11.军队转业干部创业免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　12.自主择业的军队转业干部免征个人所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　13.安置军队转业干部就业的企业免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　14.残疾人创业免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　15.安置残疾人就业的单位和个体工商户增值税即征即退；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　16.特殊教育学校举办的企业安置残疾人就业增值税即征即退；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　17.残疾人就业减征个人所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　18.安置残疾人就业的企业残疾人工资加计扣除；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　19.安置残疾人就业的单位减免城镇土地使用税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　20.长期来华定居专家进口自用小汽车免征车辆购置税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　21.回国服务的在外留学人员购买自用国产小汽车免征车辆购置税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（三）创业就业平台税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　22.国家级、省级科技企业孵化器向在孵对象提供孵化服务取得的收入，免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　23.国家级、省级科技企业孵化器免征房产税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　24.国家级、省级科技企业孵化器免征城镇土地使用税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　25.国家级、省级大学科技园向在孵对象提供孵化服务取得的收入，免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　26.国家级、省级大学科技园免征房产税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　27.国家级、省级大学科技园免征城镇土地使用税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　28.国家备案众创空间向在孵对象提供孵化服务取得的收入，免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　29.国家备案众创空间免征房产税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　30.国家备案众创空间免征城镇土地使用税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（四）对提供资金、非货币性资产投资助力的创投企业、金融机构等给予税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　31.创投企业投资未上市的中小高新技术企业按比例抵扣应纳税所得额；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　32.有限合伙制创业投资企业法人合伙人投资未上市的中小高新技术企业按比例抵扣应纳税所得额；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　33.公司制创投企业投资初创科技型企业按比例抵扣应纳税所得额；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　34.有限合伙制创业投资企业法人合伙人投资初创科技型企业按比例抵扣应纳税所得额；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　35.有限合伙制创业投资企业个人合伙人投资初创科技型企业按比例抵扣应纳税所得额；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　36.天使投资人投资初创科技型企业按比例抵扣应纳税所得额；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　37.以非货币性资产对外投资确认的非货币性资产转让所得分期缴纳企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　38.以非货币性资产对外投资确认的非货币性资产转让所得分期缴纳个人所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　39.金融机构农户小额贷款利息收入所得税减计收入；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　40.小额贷款公司农户小额贷款利息收入免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　41.小额贷款公司农户小额贷款利息收入所得税减计收入；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　42.金融机构向农户、小微企业及个体工商户小额贷款利息收入免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　43.向农户、小微企业及个体工商户提供融资担保及再担保服务收入免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　44.金融机构与小型微型企业签订借款合同免征印花税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　45.账簿印花税减免；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　二、企业成长期税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　为营造良好的科技创新税收环境，促进企业快速健康成长，国家出台了一系列税收优惠政策帮助企业不断增强转型升级的动力。对研发费用实施所得税加计扣除政策。对企业固定资产实行加速折旧。科研院所、技术开发机构、学校等购买用于科学研究、科技开发和教学的设备享受进口环节增值税、消费税免税等税收优惠。帮助企业和科研机构留住创新人才，鼓励创新人才为企业提供充分的智力保障和支持。具体包括：<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（一）研发费用加计扣除政策<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　46.研发费用加计扣除；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　47.委托境外研发费用加计扣除;<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（二）固定资产加速折旧政策<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　48.固定资产加速折旧或一次性扣除；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　49.制造业及部分服务业企业符合条件的仪器、设备加速折旧；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　50.制造业及部分服务业小型微利企业符合条件的仪器、设备加速折旧；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（三）购买符合条件设备税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　51.重大技术装备进口免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　52.科学研究机构、技术开发机构、学校等单位进口免征增值税、消费税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　53.民口科技重大专项项目进口免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（四）科技成果转化税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　54.技术转让、技术开发和与之相关的技术咨询、技术服务免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　55.技术转让所得减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（五）科研机构创新人才税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　56.科研机构、高等学校股权奖励延期缴纳个人所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　57.高新技术企业技术人员股权奖励分期缴纳个人所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　58.中小高新技术企业向个人股东转增股本分期缴纳个人所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　59.获得非上市公司股票期权、股权期权、限制性股票和股权奖励递延缴纳个人所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　60.获得上市公司股票期权、限制性股票和股权奖励适当延长纳税期限；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　61.企业以及个人以技术成果投资入股递延缴纳所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　62.由国家级、省部级以及国际组织对科技人员颁发的科技奖金免征个人所得税;<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　63.职务科技成果转化现金奖励减免个人所得税;<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　三、企业成熟期税收优惠政策<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　发展壮大有成长性的企业，同样具有税收政策优势，国家充分补给“营养”，助力企业枝繁叶茂、独木成林。目前税收优惠政策覆盖科技创新活动的各个环节领域，帮助抢占科技制高点的创新型企业加快追赶的步伐。对高新技术企业减按15％的税率征收企业所得税，并不断扩大高新技术企业认定范围。将服务外包示范城市和国家服务贸易创新发展试点城市地区的技术先进型服务企业减按15％的税率征收企业所得税政策推广至全国实施。软件和集成电路企业可以享受企业所得税定期减免优惠，尤其是国家规划布局内的重点企业，可减按10%的税率征收企业所得税。对自行开发生产的计算机软件产品、集成电路重大项目企业还给予增值税期末留抵税额退税的优惠，对动漫企业实施增值税超税负即征即退等政策。具体包括：<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（一）高新技术企业税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　64.高新技术企业减按15％税率征收企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　65.职工教育经费按照8%企业所得税税前扣除；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　66.高新技术企业和科技型中小企业亏损结转年限延长至10年；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　67.技术先进型服务企业减按15％的税率征收企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（二）软件企业税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　68.软件产品增值税超税负即征即退；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　69.软件企业定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　70.国家规划布局内重点软件企业减按10%税率征收企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　71.软件企业取得即征即退增值税款用于软件产品研发和扩大再生产企业所得税政策；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　72.企业外购软件缩短折旧或摊销年限；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（三）集成电路企业税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　73.集成电路重大项目企业增值税留抵税额退税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　74.线宽小于0.8微米（含）的集成电路生产企业定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　75.线宽小于0.25微米的集成电路生产企业减按15%税率征收企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　76.投资额超过80亿元的集成电路生产企业减按15%税率征收企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　77.线宽小于0.25微米的集成电路生产企业定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　78.投资额超过80亿元的集成电路生产企业定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　79.线宽小于130纳米的集成电路生产企业或项目定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　80.线宽小于65纳米的集成电路生产企业或项目定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　81.投资额超过150亿元的集成电路生产企业或项目定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　82.国家规划布局内的集成电路设计企业减按10%税率征收企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　83.集成电路生产企业生产设备缩短折旧年限；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　84.集成电路封装、测试企业定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　85.集成电路关键专用材料生产企业、集成电路专用设备生产企业定期减免企业所得税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　86.集成电路企业退还的增值税期末留抵税额在城市维护建设税、教育费附加和地方教育附加的计税（征）依据中扣除；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　（四）动漫企业税收优惠<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　87.动漫企业增值税超税负即征即退；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　88.动漫企业进口符合条件的商品免征增值税；<p class="p" style="color: rgb(0, 0, 0); font-family: &#39;Times New Roman&#39;; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; margin: 0pt; padding: 0pt;">　　89.符合条件的动漫企业定期减免企业所得税。

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