I. Subsidies:
1, warehousing enterprises shall be subsidized according to 10% of the actual expenditure of R&D expenses in the previous year, and the maximum subsidy amount of a single enterprise shall not exceed 30 million;
2. The amount of subsidy for the moving enterprise is 6,543,800 yuan;
3. The award fund is 50,000 yuan. The accreditation of high-tech enterprises shall be reviewed by accreditation experts determined by Shenzhen Science and Technology Innovation Committee. The municipal administrative department of science and technology is responsible for establishing a high-tech enterprise cultivation library, determining the warehousing conditions, and publishing the list of warehousing enterprises. The cultivation period is three years, and if it is recognized by high-tech enterprises during the cultivation period, it will be automatically out of the library; After the expiration of three years, those who fail to pass the identification of high-tech enterprises will be transferred to the warehouse and will no longer accept the application for warehousing.
Two. Recognition of New Technology Enterprises in Various Districts of Shenzhen and Rewards and Subsidies for Storage;
1, Shenzhen Reward: 50,000 yuan for the first recognition of high-tech enterprises and 50,000 yuan for the second recognition of high-tech enterprises.
2. Shenzhen District Awards:
(1) Luohu District: 20/65438+ 10,000 yuan for the first time and 20/65438+ 10,000 yuan for the second time;
(2) Futian District: 300,000 yuan for the first time, 300,000 yuan for the second time, and 654.38+10,000 yuan (in different grades);
(3) Nanshan District: 200,000 yuan for the first time, 65,438+10,000 yuan for the second time, and 30,000 yuan for cultivation and storage;
Qianhai area: 300,000 yuan for the first time, 65,438+million yuan for the second time, and 50,000 yuan for maintenance and storage;
(4) Safe zone: 200,000 yuan for the first time and 654.38+10,000 yuan for the second time;
(5) Longgang District: 200,000 yuan for the first time and 65,438+10,000 yuan for the second time;
(6) Yantian District: 300,000 yuan for the first time and 200,000 yuan for the second time;
(7) Longhua District: 300,000 yuan for the first time and 200,000 yuan for the second time;
(8) Pingshan District: 300,000 yuan for the first time, 300,000 yuan for the second time, and 50,000 yuan for cultivation and storage;
(9) Guangming District: 200,000-300,000 yuan will be awarded for the first time, and 654.38+10,000 yuan will be awarded again;
(10) Dapeng District: 350,000 yuan for the first time and 654.38+10,000 yuan for the second time;
(1 1) Shenshan District: 300,000 yuan for the first time, 654.38+10,000 yuan for the second time, and 50,000 yuan for the cultivation and storage;
3. Other government welfare policies
(1) Fund base. The identification of national high-tech enterprises is a prerequisite for applying for some special funds from the government; (Example: 65,438+00,20,50,65,438+000,3,000,000,000 yuan will be funded by R&D investment company in stages for the cultivation of high-tech enterprises. )
(2) Preferential income tax rate. High-tech enterprises can enjoy the preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original tax rate of 25%.
(3) Reward and subsidize people according to their place of residence. High-tech enterprises can recommend a company employee to apply for Shenzhen high-level talent subsidy.
(4) The qualified technology transfer income of high-tech enterprises shall be reduced or exempted. In a tax year, enterprise income tax shall be levied on the part of the technology transfer income of enterprises that does not exceed 5 million yuan; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
(5) High-tech enterprises implement accelerated depreciation of fixed capital. Fixed assets that allow accelerated depreciation include:
(1) Fixed assets with rapid product upgrading due to technological progress;
② Strong vibration all the year round. Fixed assets in a highly corrosive state.
(6) R&D expenses plus deduction. According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, etc.
According to the relevant regulations, R&D expenses plus deduction refers to the research and development expenses incurred by enterprises for developing new technologies, new products and new processes. This intangible asset is not included in the current profit and loss, but deducted according to regulations.
Legal basis:
Measures of Shenzhen Municipality on the Cultivation and Subsidy Management of High-tech Enterprises
Article 6 An entity applying for funds for the cultivation of high-tech enterprises shall meet the following conditions:
(1) High-tech enterprises registered in this Municipality (including Shenzhen-Shantou Special Cooperation Zone) with legal person status and enterprises cultivated and put into storage by high-tech enterprises in the previous year;
(2) The R&D expenditure of the enterprise in the previous year is not less than 1 10,000 yuan or the R&D expenditure of enterprises above designated size is not less than 500,000 yuan;
(three) the enterprise shall apply to the tax authorities for the deduction of the previous year;
(four) enterprises required by the national statistical laws and regulations to fill in the scientific and technological statistical statements shall fill in the scientific and technological statistical statements of the previous year;
(5) The enterprise has a good credit record.
Seventh applicants should fill in the project application online through the "Shenzhen Science and Technology Business Management System" and submit the following materials to the municipal science and technology administrative department:
(1) Print the completed and confirmed application through the system;
(2) A special audit report or verification report on the R&D expenses of the previous year issued by a third-party audit or verification institution.
The third-party audit or certification institution mentioned in Item (2) of the preceding paragraph of this article shall meet the requirements of the Guidelines for the Administration of Accreditation of High-tech Enterprises (Guo Keyang Law [20 16] 195), have independent professional qualifications, have been established for more than 3 years, and have no bad records in the last 3 years. If the qualifications of third-party auditing or certification institutions are adjusted, the adjusted provisions shall prevail.