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Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, et al, on Nationwide Implementation of the Enterprise Income Tax Policies for Advanced Technology Service Enterprises in Areas under the Pilot Program of Innovative Development of Trade in Services
[Effective]
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财政部、税务总局、商务部等关于将服务贸易创新发展试点地区技术先进型服务企业所得税政策推广至全国实施的通知
[现行有效]
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| Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology and the National Development and Reform Commission on Nationwide Implementation of the Enterprise Income Tax Policies for Advanced Technology Service Enterprises in Areas under the Pilot Program of Innovative Development of Trade in Services | | 财政部、税务总局、商务部、科技部、国家发展改革委关于将服务贸易创新发展试点地区技术先进型服务企业所得税政策推广至全国实施的通知 |
| (No. 44 [2018] of the Ministry of Finance) | | （财税〔2018〕44号） |
| The public finance departments (bureaus), state taxation bureaus, local taxation bureaus, competent commerce departments, science and technology departments (commissions and bureaus), and development and reform commissions of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau, Commercial Bureau, Science and Technology Bureau, and Development and Reform Commission of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局、商务主管部门、科技厅（委、局）、发展改革委，新疆生产建设兵团财政局、商务局、科技局、发展改革委： |
| In order to further promote the innovative development of trade in services and optimize the structure of foreign trade, you are hereby notified of the preferential enterprise income tax policies for advanced technology service enterprises in the category of trade in services as follows: | | 为进一步推动服务贸易创新发展、优化外贸结构，现就服务贸易类技术先进型服务企业所得税优惠政策通知如下： |
| I. Beginning on January 1, 2018, the enterprise income tax on the determined advanced technology service enterprises (in the category of trade in services) shall be levied at the reduced rate of 15%. | | 一、自2018年1月1日起，对经认定的技术先进型服务企业（服务贸易类），减按15%的税率征收企业所得税。 |
II. The conditions that must be satisfied by “advanced technology service enterprises (in the category of trade in services)” as mentioned in this Notice and the determination administration matters shall be governed by the relevant provisions of the Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology and the National Development and Reform Commission on Nationwide Implementation of the Enterprise Income Tax Policies for Advanced Technology Service Enterprises (No. 79 [2017], Ministry of Finance). The fields and scope of advanced technology services that must be satisfied by enterprises shall be subject to the Fields and Scope of Advanced Technology Services (in the Category of Trade in Services) annexed to this Notice.
．．．．．． | | 二、本通知所称技术先进型服务企业（服务贸易类）须符合的条件及认定管理事项，按照《财政部 税务总局 商务部 科技部 国家发展改革委关于将技术先进型服务企业所得税政策推广至全国实施的通知》（财税〔2017〕79号）的相关规定执行。其中，企业须满足的技术先进型服务业务领域范围按照本通知所附《技术先进型服务业务领域范围（服务贸易类）》执行。
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