I. Preferential enterprise income tax
1. Tax at a reduced rate of 15%: According to the second paragraph of Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC), high-tech enterprises that need special support from the state can be taxed at a reduced rate of 15%.
2.R&D expenses plus deduction: High-tech enterprises can add and deduct R&D expenses when calculating taxable income, thus reducing the actual tax payment.
3. One-time pre-tax deduction of equipment and appliances: Equipment and appliances purchased by high-tech enterprises can be deducted once before tax, thus reducing the tax burden of enterprises.
Second, personal income tax concessions.
For employees of high-tech enterprises, especially technicians, there are also corresponding personal income tax preferential policies. For example, the individual partner of a limited partnership venture capital enterprise can deduct the taxable income according to a certain proportion of the investment when investing in a start-up technology-based enterprise.
Third, other tax incentives.
1. reduction and exemption of technology transfer income: the technology transfer income of resident enterprises can be exempted or levied by half within a certain amount.
2. Tax incentives for software enterprises: high-tech enterprises recognized by software enterprises can also enjoy business tax and value-added tax reduction and exemption policies.
Conditions for identification of national high-tech enterprises
The identification conditions of national high-tech enterprises mainly include the following contents:
1. enterprise registration time: an enterprise must be registered for more than one year when applying for accreditation.
2. Independent intellectual property rights: Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technologies of their main products (services) through independent research and development, transfer, donation and merger.
The quantitative requirements of intellectual property rights include: at least 1 invention patents, new plant varieties, etc. Or 8 or more utility model patents, or 10 or more design patents or software copyrights that do not simply change product patterns.
3. Product field: the technology of the enterprise's main products (services) must fall within the scope stipulated by the state-supported high-tech field.
4. Proportion of scientific and technological personnel: The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in the enterprise in the total number of employees in that year is not less than 65,438+00%.
5. Proportion of R&D expenses: The proportion of the total R&D expenses of an enterprise in the last three fiscal years to the total sales revenue in the same period shall meet the following conditions:
(1) The proportion of enterprises with sales income of less than 50 million yuan in the latest year is not less than 5%.
(2) The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the previous year shall not be less than 4%.
(3) The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%.
Among them, the total R&D expenses incurred in China are not less than 60% of the total R&D expenses.
6. Financial and growth requirements: The financial status of an enterprise should meet the growth requirements of high-tech enterprises, including the growth of income ratio, sales volume and total assets of high-tech products (services).