Subsidy policy of technology companies

Legal analysis: Small and medium-sized science and technology enterprises will enjoy the pre-tax deduction ratio of 75% of R&D expenses, such as R&D expenses of 654.38+00,000, and profits of 750,000 in that year will be exempted from enterprise income tax. If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period. Loan discount and free subsidy. Some cities support the technological innovation activities of small and medium-sized science and technology enterprises by setting up innovation funds, subsidizing loans at interest rates, and subsidizing them free of charge. Post-R&D subsidy. The project is established in advance and subsidized afterwards. Small and medium-sized scientific and technological enterprises develop key technologies or key innovative products in the industry, and financial departments at all levels give certain subsidies to their research expenses in the research and development and pilot stage according to their financial situation.

Legal basis: High-tech enterprises that need state support as mentioned in Article 93, Paragraph 2, Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC) refer to enterprises that have core independent intellectual property rights and meet the following conditions: (1) Products (services) fall within the scope of state-supported high-tech fields; (two) the proportion of research and development expenses in sales revenue is not less than the prescribed proportion; (three) the proportion of high-tech products (services) income in the total income of the enterprise is not less than the prescribed proportion; (four) the proportion of scientific and technological personnel in the total number of employees of the enterprise is not less than the prescribed proportion; (5) Other conditions stipulated in the Administrative Measures for the Identification of High-tech Enterprises. "State-supported high-tech fields" and the administrative measures for the identification of high-tech enterprises shall be formulated by the competent departments of science and technology, finance and taxation of the State Council in consultation with the relevant departments of the State Council, and shall be promulgated and implemented after being approved by the State Council.

Law of People's Republic of China (PRC) on the Progress of Science and Technology Article 35 The State shall improve the capital market, establish and improve the mechanism for promoting independent innovation, and support qualified high-tech enterprises to use the capital market to promote their own development. The state encourages the establishment of venture capital guidance funds, guides social funds to venture capital enterprises, and supports the entrepreneurial development of enterprises.