【正文】 健康產(chǎn)業(yè) ..................................................................養(yǎng)老機(jī)構(gòu)提供的養(yǎng)老服務(wù)免征增值稅...............................................醫(yī)療機(jī)構(gòu)提供的醫(yī)療服務(wù)免征增值稅...............................................生產(chǎn)、銷(xiāo)售國(guó)產(chǎn)抗艾滋病病毒藥品免征增值稅.......................................創(chuàng)新藥后續(xù)免費(fèi)使用不征收增值稅.................................................企業(yè)從事藥用植物初加工的所得免征企業(yè)所得稅.....................................生產(chǎn)和裝配傷殘人員專(zhuān)門(mén)用品的企業(yè)免征企業(yè)所得稅.................................醫(yī)藥制造企業(yè)廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出稅前扣除政策.................................老年服務(wù)機(jī)構(gòu)稅收優(yōu)惠...........................................................個(gè)人購(gòu)買(mǎi)符合規(guī)定的商業(yè)健康保險(xiǎn)產(chǎn)品的支出稅前扣除政策...........................通過(guò)中國(guó)醫(yī)藥衛(wèi)生事業(yè)發(fā)展基金會(huì)用于公益救濟(jì)性捐贈(zèng)準(zhǔn)予所得稅稅前全額扣除.........通過(guò)中國(guó)老齡事業(yè)發(fā)展基金會(huì)用于公益救濟(jì)性捐贈(zèng)準(zhǔn)予所得稅稅前全額扣除.............向紅十字事業(yè)的捐贈(zèng)準(zhǔn)予所得稅稅前全額扣除.......................................衛(wèi)生機(jī)構(gòu)和醫(yī)療機(jī)構(gòu)自用的房產(chǎn)、土地免征房產(chǎn)稅、土地使用稅.......................養(yǎng)老院占用耕地免征耕地占用稅...................................................醫(yī)院占用耕地免征耕地占用稅....................................................六、高端化工產(chǎn)業(yè) ..................................................................充填開(kāi)采煤炭資源稅減征.........................................................充填開(kāi)采“三下”礦產(chǎn)資源稅減征.................................................衰竭期煤礦資源稅減征..........................................................3 / 166.衰竭期礦山資源稅減征...........................................................利用低品位礦、廢石、尾礦、廢渣、廢水、廢氣等提取的礦產(chǎn)品減免資源稅.............礦山企業(yè)用地免征城鎮(zhèn)土地使用稅.................................................煤炭企業(yè)用地暫免征收城鎮(zhèn)土地使用稅.............................................鹽場(chǎng)的鹽灘、鹽礦的礦井用地免征城鎮(zhèn)土地使用稅...................................石油天然氣生產(chǎn)企業(yè)有關(guān)建設(shè)用地暫免城鎮(zhèn)土地使用稅...............................支持鹽業(yè)發(fā)展減征資源稅優(yōu)惠.....................................................原油、天然氣資源稅優(yōu)惠.........................................................加熱修井用油免征資源稅.........................................................地面抽采煤層氣暫不征收資源稅...................................................巖金礦尾礦再利用不征資源稅.....................................................用于生產(chǎn)乙烯、芳烴類(lèi)化工產(chǎn)品的石腦油、燃料油退（免）消費(fèi)稅....................七、現(xiàn)代高效農(nóng)業(yè) ..................................................................農(nóng)業(yè)產(chǎn)品免征增值稅.............................................................農(nóng)民專(zhuān)業(yè)合作社免征增值稅.......................................................農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除...................................................農(nóng)村集體產(chǎn)權(quán)制度改革稅收優(yōu)惠...................................................金融企業(yè)涉農(nóng)貸款和中小企業(yè)貸款損失準(zhǔn)備金稅前扣除優(yōu)惠...........................農(nóng)產(chǎn)品批發(fā)市場(chǎng)、農(nóng)貿(mào)市場(chǎng)暫免征收房產(chǎn)稅、土地使用稅.............................農(nóng)村飲水安全工程建設(shè)運(yùn)營(yíng)稅收優(yōu)惠...............................................農(nóng)民專(zhuān)業(yè)合作社與本社成員簽訂的合同免征印花稅...................................支持農(nóng)村金融發(fā)展稅收優(yōu)惠.......................................................中國(guó)郵政儲(chǔ)蓄銀行三農(nóng)金融事業(yè)部涉農(nóng)貸款增值稅優(yōu)惠政策...........................“公司＋農(nóng)戶”經(jīng)營(yíng)模式企業(yè)所得稅優(yōu)惠...........................................對(duì)生產(chǎn)銷(xiāo)售和批發(fā)、零售滴灌帶和滴灌管產(chǎn)品免征增值稅.............................從事農(nóng)、林、牧、漁項(xiàng)目的所得減免企業(yè)所得稅.....................................個(gè)人或個(gè)體戶從事種植業(yè)、養(yǎng)殖業(yè)、飼養(yǎng)業(yè)取得的所得暫不征收個(gè)人所得稅.............個(gè)人獨(dú)資企業(yè)和合伙企業(yè)從事種植業(yè)、養(yǎng)殖業(yè)、飼養(yǎng)業(yè)取得的所得暫不征收個(gè)人所得稅...........................................................................農(nóng)副產(chǎn)品收購(gòu)合同免征印花稅.....................................................農(nóng)林作物、牧業(yè)畜類(lèi)保險(xiǎn)合同暫不征收印花稅.......................................農(nóng)村信用社接收農(nóng)村合作基金會(huì)的房屋、土地使用權(quán)免征契稅、印花稅.................直接用于農(nóng)、林、牧、漁業(yè)的生產(chǎn)用地免征城鎮(zhèn)土地使用稅..........................4 / 166.直接為農(nóng)林牧漁生產(chǎn)服務(wù)的生產(chǎn)設(shè)施農(nóng)業(yè)用地不征收耕地占用稅.......................承受荒山、荒溝、荒丘、荒灘土地使用權(quán)用于農(nóng)、林、牧、漁業(yè)生產(chǎn)免征契稅...........農(nóng)田水利占用耕地不征收耕地占用稅...............................................轉(zhuǎn)讓土地使用權(quán)給農(nóng)業(yè)生產(chǎn)者用于農(nóng)業(yè)生產(chǎn)免征增值稅...............................單一大宗飼料等在國(guó)內(nèi)流通環(huán)節(jié)免征增值稅.........................................“公司＋農(nóng)戶”經(jīng)營(yíng)模式銷(xiāo)售畜禽免征增值稅.......................................農(nóng)村電網(wǎng)維護(hù)費(fèi)免征增值稅.......................................................農(nóng)用三輪車(chē)免征車(chē)輛購(gòu)置稅......................................................八、文化創(chuàng)意產(chǎn)業(yè) ..................................................................動(dòng)漫企業(yè)增值稅超稅負(fù)即征即退...................................................轉(zhuǎn)制文化企業(yè)稅收優(yōu)惠...........................................................其他文化企業(yè)稅收優(yōu)惠...........................................................發(fā)行單位之間及發(fā)行單位與訂閱單位或個(gè)人之間書(shū)立的征訂憑證暫免征印花稅...........書(shū)籍、報(bào)紙等產(chǎn)品出口退稅率提高至..............................................九、精品旅游產(chǎn)業(yè) ..................................................................旅游服務(wù)差額征收增值稅.........................................................直接用于采摘、觀光的種植、養(yǎng)殖、飼養(yǎng)的土地免征城鎮(zhèn)土地使用稅..................十、現(xiàn)代金融服務(wù)業(yè) ................................................................金融企業(yè)貸款損失準(zhǔn)備金稅前扣除優(yōu)惠.............................................金融機(jī)構(gòu)向小型微型企業(yè)、農(nóng)戶及個(gè)體工商戶發(fā)放小額貸款利息收入免征增值稅.........金融機(jī)構(gòu)同業(yè)往來(lái)利息收入免征增值稅.............................................資產(chǎn)公司收購(gòu)、承接和處置不良資產(chǎn)免征增值稅.....................................依法被撤銷(xiāo)的金融機(jī)構(gòu)清理處置財(cái)產(chǎn)稅收優(yōu)惠.......................................涉農(nóng)貸款稅收優(yōu)惠...............................................................金融機(jī)構(gòu)利息收入免征增值稅.....................................................金融機(jī)構(gòu)與小型、微型企業(yè)簽訂的借款合同免征印花稅...............................保險(xiǎn)公司稅收優(yōu)惠...............................................................符合條件的擔(dān)保機(jī)構(gòu)年內(nèi)免征增值稅...............................................為農(nóng)戶、小型企業(yè)、微型企業(yè)及個(gè)體工商戶提供擔(dān)保取得的擔(dān)保收入免征增值稅.........融資租賃納稅人增值稅超稅負(fù)即征即退.............................................中小企業(yè)融資（信用）擔(dān)保機(jī)構(gòu)有關(guān)準(zhǔn)備金企業(yè)所得稅稅前扣除優(yōu)惠...................證券行業(yè)準(zhǔn)備金支出企業(yè)所得稅稅前扣除優(yōu)惠.......................................金融企業(yè)應(yīng)收未收貸款利息收入準(zhǔn)予抵扣企業(yè)所得稅應(yīng)納稅所得額....................5 / 166.證券投資基金有關(guān)企業(yè)所得稅優(yōu)惠政策.............................................保險(xiǎn)公司準(zhǔn)備金支出企業(yè)所得稅稅前扣除政策.......................................支持農(nóng)村金融發(fā)展稅收優(yōu)惠......................................................下篇 新舊動(dòng)能轉(zhuǎn)換普惠性稅收優(yōu)惠政策一、支持企業(yè)科技創(chuàng)新 ..............................................................研發(fā)費(fèi)用加計(jì)扣除...............................................................提高科技型中小企業(yè)研發(fā)費(fèi)用加計(jì)扣除比例.........................................企業(yè)委托境外研究開(kāi)發(fā)費(fèi)用稅前加計(jì)扣除...........................................退還部分行業(yè)增值稅留抵稅額.....................................................山東省增值稅期末留抵退稅試點(diǎn)政策.....................................