現(xiàn)行地方稅收優(yōu)惠政策

1、現(xiàn)行地方稅收優(yōu)惠政策（2017版）目錄一、促進(jìn)科技進(jìn)步和自主創(chuàng)新的稅收優(yōu)惠政策一、促進(jìn)科技進(jìn)步和自主創(chuàng)新的稅收優(yōu)惠政策........................................................1（一）鼓勵高新技術(shù)產(chǎn)業(yè)發(fā)展的稅收優(yōu)惠政策.........................................................11.高新技術(shù)產(chǎn)業(yè)企業(yè)的稅收優(yōu)惠政策.........

2、................................................12.軟件企業(yè)的稅收優(yōu)惠政策.........................................................................23.集成電路企業(yè)的稅收優(yōu)惠政策.................................................................54.技

3、術(shù)先進(jìn)型服務(wù)企業(yè)的稅收優(yōu)惠政策...................................................11（二）促進(jìn)科技成果轉(zhuǎn)化的稅收優(yōu)惠政策...............................................................13（三）鼓勵企業(yè)提高自主創(chuàng)新能力的稅收優(yōu)惠政策...............................................

4、131.研發(fā)費用加計扣除...................................................................................132.固定資產(chǎn)加速折舊...................................................................................14（四）扶持科研機(jī)構(gòu)和創(chuàng)新人才發(fā)展的稅收優(yōu)惠政策.....

5、......................................151.轉(zhuǎn)制科研機(jī)構(gòu)的稅收優(yōu)惠政策...............................................................152.科研機(jī)構(gòu)創(chuàng)新人才的稅收優(yōu)惠政策.......................................................16（五）科技創(chuàng)業(yè)就業(yè)平臺的稅收優(yōu)惠政策........

6、.......................................................181.科技企業(yè)孵化器稅收優(yōu)惠政策...............................................................182.國家大學(xué)科技園稅收優(yōu)惠政策...............................................................19二、改

7、善民生的稅收優(yōu)惠政策二、改善民生的稅收優(yōu)惠政策....................................................................................21215.自主擇業(yè)軍隊轉(zhuǎn)業(yè)干部創(chuàng)業(yè)的稅收優(yōu)惠政策.......................................226.隨軍家屬創(chuàng)業(yè)的稅收優(yōu)惠政策................................

8、...............................237.殘疾人就業(yè)減征個人所得稅...................................................................238.安置殘疾人就業(yè)的企業(yè)殘疾人工資加計扣除.......................................239.安置殘疾人就業(yè)的單位減免城鎮(zhèn)土地使用稅.....................

9、..................23（二）促進(jìn)居民安居的稅收優(yōu)惠政策.......................................................................241.個人購買住房的稅收優(yōu)惠政策...............................................................242.個人銷售住房的稅收優(yōu)惠政策................

10、...............................................253.經(jīng)濟(jì)適用住房的稅收優(yōu)惠政策...............................................................264.住房租賃的稅收優(yōu)惠政策.......................................................................265.棚戶區(qū)

11、改造的稅收優(yōu)惠政策...................................................................296.其他促進(jìn)居民安居的稅收優(yōu)惠政策.......................................................29（三）促進(jìn)社會保障的稅收優(yōu)惠政策....................................................

12、...................311.生產(chǎn)和裝配傷殘人員專門用品企業(yè)的稅收優(yōu)惠政策...........................312.孤老人員和烈屬的稅收優(yōu)惠政策...........................................................323.老年服務(wù)機(jī)構(gòu)的稅收優(yōu)惠政策......................................................

13、.........32（四）救災(zāi)及重建的稅收優(yōu)惠政策...........................................................................331.企業(yè)所得稅...............................................................................................332.個人所得稅......

14、.........................................................................................333.房產(chǎn)稅.......................................................................................................334.契稅...............

15、............................................................................................345.資源稅.......................................................................................................346.城鎮(zhèn)土地使用稅.......