| Notice by the Ministry of Finance, the State Administration of Taxation, and the Ministry of Emergency Management of Issuing the Catalogue of Special Equipment for Work Safety Entitled to Preferential Enterprise Income Tax Treatment (2018) | | 财政部、税务总局、应急管理部关于印发《安全生产专用设备企业所得税优惠目录（2018年版）》的通知 |
| (No. 84 [2018] of the Ministry of Finance) | | （财税〔2018〕84号） |
| The public finance departments (bureaus) and emergency management departments of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; taxation bureaus under the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps and the emergency management department thereof; all provincial administrations of coal mine safety: | | 各省、自治区、直辖市、计划单列市财政厅（局）、应急管理部门，国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局、应急管理部门，各省级煤矿安全监察局： |
| With the approval of the State Council, you are hereby notified of the matters on adjusting and improving the catalogue of special equipment for work safety entitled to preferential enterprise income tax treatment (hereinafter referred to as the “Catalogue”) and relevant policy issues as follows: | | 经国务院同意，现就安全生产专用设备企业所得税优惠目录（以下简称优惠目录）调整完善事项及有关政策问题通知如下： |
| I. The applicable catalogues regarding the enjoyment of the preferential enterprise income tax credit policies by the special equipment for work safety purchased and actually used by enterprises shall be adjusted in an appropriated manner, and the Catalogue of Special Equipment for Work Safety Entitled to Preferential Enterprise Income Tax Treatment (2018) (see the Annex) shall be applied uniformly. | | 一、对企业购置并实际使用安全生产专用设备享受企业所得税抵免优惠政策的适用目录进行适当调整，统一按《安全生产专用设备企业所得税优惠目录（2018年版）》（见附件）执行。 |
II. An enterprise that purchases special equipment for work safety shall independently judge whether it meets the conditions specified in preferential tax policies, independently declare the entitlement to tax preference, and retain relevant materials for future reference. Tax authorities shall strengthen follow-up management according to the law.
．．．．．． | | 二、企业购置安全生产专用设备，自行判断其是否符合税收优惠政策规定条件，自行申报享受税收优惠，相关资料留存备查，税务部门依法加强后续管理。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |