支持科技创新税费优惠政策汇编

科技创新大潮澎湃，千帆竞发勇进者胜。 习近平总书记在黑龙江考察调研期间指出，整合科技创新资源，引领发展战略性新兴产业和未来产业，加快形成新质生产力。发展新质生产力是推动高质量发展的内在要求和重要着力点，加快形成更多新质生产力，迫切需要科技创新做好动力引擎、当好开路先锋。 广州科技创新资源丰富、科技创新氛围浓厚。广州税务聚焦发展壮大新质生产力，从激活企业科创内动力和优化科技创新外环境两个维度，梳理编制了《支持科技创新税费优惠政策汇编》。《汇编》从适用主体、政策内容、适用条件、办理材料、政策依据等方面对政策进行了归集，同时聚焦广州市重点领域建设，配套梳理《支持广州市重点领域科技创新主要税费优惠政策页码索引表》，列举部分重点税费优惠政策申报办理流程供企业参考，便于企业快速了解掌握、对照适用政策，助力产业科技深度融合、互促双强。 本汇编内容供学习参考之用，如遇政策调整或新增，请按新规定执行。 一、激活科技创新“内动力”················································· 1 （一）促进企业研究开发········································································1 1.先进制造业增值税加计抵减税收优惠政策····························································12.集成电路企业增值税加计抵减政策····································································13.工业母机企业增值税加计抵减政策···································································24.制造业、科学技术服务业等行业增值税期末留抵税额退税政策··································35.集成电路重大项目企业增值税留抵税额退税政策··················································46.从事空载重量大于45吨的民用客机研制项目而形成的增值税期末留抵税额予以退还政策····57.从事大型民用客机发动机、中大功率民用涡轴涡桨发动机研制项目而形成的增值税期末留抵税额予以退还政策························································································58.软件产品增值税即征即退政策········································································69.新型墙体材料增值税即征即退政策···································································710.创新药后续免费使用不征收增值税政策····························································711.研发费用加计扣除政策················································································812.企业委托研究开发费用税前加计扣除政策·························································1013.合作、集中研究开发费用税前加计扣除政策·······················································1114.优化预缴申报享受研发费用加计扣除政策·························································1215.集成电路和工业母机研发费用120%加计扣除政策···············································1316.高新技术企业减按15％税率征收企业所得税政策················································15 ᆊ দ 17.设在广州南沙先行启动区符合条件的鼓励类产业企业减按15%的税率征收企业所得税政策··1618.技术先进型服务企业减按15％税率征收企业所得税政策········································1719.高新技术企业和科技型中小企业亏损结转年限延长至10年政策································1820.广州南沙高新技术重点行业企业亏损结转年限延长至13年政策································1921.软件企业即征即退增值税税款作为不征税收入政策··············································2022.非营利科研机构、高等学校接收企业、个人和其他组织机构基础研究资金收入免征企业所得税政策····································································································2123.高新技术企业出口退（免）税政策································································2324.转制科研机构有关税收优惠政策···································································24 （二）促进企业设备更新······································································24 1.研发机构采购国产设备全额退还增值税政策·······················································242.纳税人取得不动产或者不动产在建工程的进项税额一次性抵扣政策····························263.设备、器具一次性税前扣除政策····································································274.固定资产加速折旧·····················································································285.制造业及部分服务业企业符合条件的仪器、设备加速折旧政策·································296.企业外购软件缩短折旧或摊销年限政策····························································307.集成电路生产企业生产设备缩短折旧年限政策·····················································318.非营利性科研机构自用房产土地免征房产税、城镇土地使用税政策····························339.从事大型民用客机发动机、中大功率民用涡轴涡桨发动机研制项目的纳税人及其全资子公司自用的科研、生产、办公房产及土地，免征房产税、城镇土地使用税政策······················3310.从事空载重量大于45吨的民用客机研制项目的纳税人及其全资子公司自用的科研、生产、办公房产及土地，免征房产税、城镇土地使用税政策·················································34 （三）促进企业成果转化······································································34 1.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政策·······················342.技术转让所得减免企业所得税政策··································································353.企业以技术成果投资入股递延缴纳企业所得税政策···············································374.高新技术企业技术人员股权奖励分期缴纳个人所得税政策·······································385.非营利性科研机构和高校职务科技成果转化现金奖励减免个人所得税政策····················396.科研机构、高等学校职务科技成果转化股权奖励递延缴纳个人所得税政策····················417.个人以技术成果投资入股递延缴纳个人所得税政策···············································42 （四）促进产业优化发展······································································43 1.国家鼓励的软件企业定期减免企业所得税政策·····················································432.国家鼓励的重点软件企业减免企业所得税政策····················································443.动漫企业享受软件产业发展企业所得税优惠政策··················································454.线宽小于0.8微米的集成电路生产企业定期减免企业所得税政策································465.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政策······························476.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政策······························477.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政策·····················488.国家鼓励的线宽小于28纳米的集成电路生产企业或项目定期减免企业所得税政策···········499.国家鼓励的线宽小于65纳米的集成电路生产企业或项目定期减免企业所得税政策···········5010.国家鼓励的线宽小于130纳米的集成电路生产企业或项目定期减免企业所得税政策·········5111.国家鼓励的线宽小于130纳米的集成电路生产企业延长亏损结转年限政策····················5212.国家鼓励的集成电路设计、装备、材料、封装、测试企业定期减免企业所得税政策········5313.国家鼓励的重点集成电路设计企业定期减免企业所得税政策···································5814.集成电路设计、软件设计、动漫设计及其他高新技术企业出口退（免）税政策·············5915.新能源汽车减免车辆购置税政策·································································