HK453 Three exemptions and six half reductions to test each other
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As a developing country, Xia State welcomes investment in foreign capital. In order to attract more foreign capital investment, Xia State has a preferential policy specifically for foreign investment.
Any foreign-invested production enterprises invested in the entire Xia Kingdom and operated for more than ten years can enjoy superior benefits of tax exemption from the year of profit, and a three-year halving reduction in corporate income tax.
If it is established in the central and western regions, the state encourages foreign-invested enterprises in the category of foreign-invested enterprises to apply for a three-year halving and levying corporate income tax after the two exemptions and three-halving policy.
If foreign investors invest in advanced technology enterprises in the central and western regions, preferential treatment will be better and they can obtain a policy of 3 exemption and 6 reduction of 5.
What Shi Lei wants is to save three exemptions and six at half!
Companies under Miri Technology meet most requirements, such as foreign investment. Miri Technology is registered in the offshore area of the Cayman Islands and established in Xiaguo, which is a complete foreign investment. . .
Even if the real boss of Mirui Technology is from Xia, it cannot change its identity as a foreign investment.
Secondly, all subsidiaries of Mirui Technology are located in Shuangqing City, meeting the conditions in the central and western regions.
Third, Dream Entertainment, Huaxian Company, and even Fantasy Technology are electronic information technology enterprises of a wide range of meanings, which are in line with the category of foreign investment encouraged by Xia Guo.
Fourth, Fantasy Technology's behavior dynamic recognition technology, Yumo Medical Co., Ltd.'s AIP artificial intelligence prosthetic technology is a research and development type and high-tech machinery enterprise, and is also in line with the category of foreign investment encouraged by Xia Guo.
But Dream Entertainment Co., Ltd. wants to obtain preferential policies. I'm afraid it's a little bit unrestrained.
Bai Qiang is the director of the Shuangqing City Jingjian Bureau, not the deputy mayor in charge of business, nor the director of the China Merchants Bureau. He is really not clear about these preferential policies.
"Brother Shi, wait a moment, I'll ask Lao Meng!" Bai Qiang bluntly spoke out Meng Xun's existence. Because of the AIP artificial intelligence prosthesis, Bai Qiang and Meng Xun gradually became closer.
This time, the negotiation of cooperation with Shi Lei was actually promoted by Meng Xun. Otherwise, although Bai Qiang held the weight, he really could not determine the issue of policy preference!
Li Chai pretended to be playing with his phone as if no one else was around, but in fact he was very shocked. He did not expect that Shi Lei's power would expand so quickly. But Shi Lei was still like a brother to him. This made Li Chai very heartwarming.
Shi Lei sat next to Li Chai, leaning against the sofa, and calculated silently in his heart. If Shuangqing City really gave a policy of three exemption and six reduction, they might cry!
In 2007, Xia State had adjusted its tax policy, with the corporate income tax of foreign-invested enterprises being 25%. In 2007, some exemptions and discounts were about 21% and 23%.
This is a considerable proportion. Take Dream Entertainment as an example. After "World of the Braves" is launched, the initial annual revenue may exceed 5 billion yuan.
Even if calculated based on the minimum tax of 21%, it will exceed 1 billion yuan!
If this tax is exempted, Shi Lei will wake up in his dreams and will definitely praise Shuangqing City as a people, good, public servant!
Bai Qiang called Meng Xun, and Meng Xun was waiting for Bai Qiang’s information feedback at any time. When he received Bai Qiang’s call, he immediately ordered his experts to calculate his proposal about Shi Lei.
The policy of 'three exemptions and six halving' is not a small matter. As a city directly under the jurisdiction of Shuangqing City, it also needs to report to higher-level officials to allow the State Administration to make the final decision.
In the Office of the First Deputy Mayor of Shuangqing City, Meng Xun is waiting for the analysis results of his experts.
One of the middle-aged men with flat glasses shook their heads at Meng Xun, "Mayor Meng is probably a bit difficult to deal with. They do not meet the conditions completely. Although some conditions can be avoided, the policy requirement of three exemption and six reduction is still far from reaching the policy requirement of 3 exemption and six reduction." The middle-aged man was named Liu Di, and Meng Xun's most seduced think tank.
Meng Xun frowned and said, "Which meets the conditions and those do not meet the conditions?"
"Dream Entertainment, Huaxian, Fantasy Technology, and Yumo Medicine, all of these four companies are in Shuangqing City and meet the major policies of the central and western regions. Among them, Huaxian Company and Fantasy Technology can be subject to the terms of "new software companies in the country" to give a two-exempt and three-half policy, and can agree to continue to give a three-year tax reduction of half after five years. This is equivalent to a two-exempt and six-exempt reduction, but it is only a year of tax exemption. For Huaxian Company and Fantasy Technology, it is already the limit!" Liu Di introduced.
Meng Xun nodded, "Continue!"
"Yumo Medical Co., Ltd. can be classified into three advanced enterprises with multiple advantages: 'bioengineering', 'technical transformation machinery', and 'establishing a R&D center in Xiaguo'. After all, AIP artificial intelligence prosthetic technology is also ahead of the world in the world. Even if it is not available abroad, it will pass the policy of 3 exemption and 6 reduction by 50% when reported to the State Administration." Liu Di continued to introduce that Yumo Medical Co., Ltd. is the most smooth company.
"Where is Dream Entertainment?" Meng Xun asked with some concern. Although Meng Xun is not very concerned about the online game market, from the information about Mirui Technology, he still understands that Mirui Technology's development focus is currently on Dream Entertainment.
Liu Di pushed his glasses and shook his head helplessly, "Mayor Meng, even if you want to get two exemptions and three halves, it will be very difficult to make. First, "World of the Braves", the main business of Dream Entertainment, is an online game, and is subdivided into the electronic entertainment industry, not the electronic software industry; Second, the online game operation company has a bad social impression in Xiaguo, and many middle-aged people regard online games as a disaster; Third, "World of the Braves" of Dream Entertainment will definitely create a miracle. The taxes they need to pay may even exceed one billion per year. Mayor Meng, are you sure you want to be tax-free?"
Liu Di is worthy of being the number one think tank under Meng Xun. Through just a few days of understanding, he has seen the future situation of Dream Entertainment and "World of the Braves" quite thoroughly.
Meng Xun was shocked, "A billion in taxes per year? According to the business tax of the game operating company, wouldn't Dream Entertainment's annual marketing revenue exceed 5 billion?"
"Old Liu, do you confirm that Dream Entertainment will have a tax revenue of more than one billion per year?" Meng Xun asked cautiously.
If Dream Entertainment’s tax revenue would really exceed one billion a year. If such a large amount of tax was exempted, Meng Xun would not only not achieve political achievements, but also be in great trouble!
If Dream Entertainment's annual tax revenue exceeds more than one billion, even if Meng Xun does nothing, he just needs to pull Dream Entertainment onto his ship, it will be a dazzling political achievement!
"Mayor Meng, more than one billion taxes should be the total tax of Dream Entertainment. For example, in the entire Xia Kingdom, the sales of Dream Entertainment's 'game point card' in other provinces and cities need to be handed over to tax units in other provinces and cities. Dream Entertainment cannot make money all over the country, but only give us taxes in Shuangqing City?" Liu Di explained.
This is also what Shi Lei understood wrongly. He also thought that he had obtained a tax exemption policy in Shuangqing City, and it was also common in other provinces and cities.
"So that's the case!" Meng Xun breathed a sigh of relief.
"Mayor Meng, even though this is the case, we still cannot exempt Dream Entertainment from tax. Otherwise, the State Administration of Management will not pass the review." Liu Di reminded.
"Old Liu, is there any way to let Dream Entertainment avoid taxes?" Meng Xun asked with hope. Reasonable tax avoidance and tax evasion are two different concepts!
Tax evasion is illegal, while reasonable tax avoidance is allowed and is a financial means advocated.
"I'm afraid there is no way to avoid it. After all, the investment amount of these projects is very large and they are well-known projects. All of them must be submitted to the State Administration. The State Administration will never pass the tax-free approval of Dream Entertainment." Liu Di shook his head regretfully.
60% of corporate income tax needs to be paid to the state finance, while 40% remains in the local finance, and the state finance takes the lead. Can the State Administration apply for Dream Entertainment’s tax exemption?
"No way?" Meng Xun asked unwillingly again.
"There is a little way, we can use the tax payment method to use Dream Entertainment's future tax revenue to purchase Fantasy Technology's behavior dynamic capture program. That is to say, the authorization fee of the behavior dynamic capture program will offset the taxes used by Dream Entertainment." Liu Di came up with a solution.
Meng Xun's eyes lit up, "Old Liu, please be more specific!"
"We can also use the cooperation between Fantasy Technology and Surround Security. According to the number of cameras used, a license fee will be paid to Fantasy Technology every month. However, this fee does not need to be paid monthly, but is settled once a year and offset by the tax of Dream Entertainment. For example, the number of cameras in Shuangqing City is more than 1.6 million, and the annual authorization fee may be close to 300 million. For this fee, we use the tax of Dream Entertainment to offset this fee. And we have to take the initiative. If the authorization fee is higher than the tax, then we do not need to compensate for the authorization fee; if the authorization fee is lower than the tax, then Dream Entertainment needs to pay the taxes other than the offset authorization fee." Liu Di's abacus was obviously very good. Shuangqing City took more advantage.
"Old Liu, Shi Lei will not accept such conditions?" Meng Xun said with some uncertainty.
Liu Di smiled and said, "That's something about Shi Lei and Meng Xiang, and we don't have to have such conditions. Just like Shi Lei, the three-exemption and six-exemption reduction he proposed was actually just his vision. He had never considered it. We can really give this condition."
Under Liu Di's persuasion, Meng Xun went to Bai Qiang by fax to send the conditions he had just agreed upon, and called Bai Qiang to get angry, asking Bai Qiang to persuade Shi Lei as much as possible.