First, pay attention to official notices and announcements.
Information such as the time, conditions, process and so on of high-tech enterprises' declaration is usually published on their official websites by science and technology, finance, taxation and other relevant departments at all levels. Therefore, the reporting unit should visit these websites regularly, pay attention to the latest notices and announcements, so as to obtain relevant information such as reporting time in time.
Second, consult the local science and technology department.
In addition to paying attention to the official notice, the reporting unit can also directly consult the local science and technology department or relevant institutions to understand the specific reporting time and requirements. These departments usually have special consultation windows or hotlines, which can provide detailed guidance and help for the reporting units.
Third, prepare the application materials in advance
After knowing the application time, the applicant should start preparing the application materials as soon as possible. There are many kinds of materials involved in the application of high-tech enterprises, including the basic situation of enterprises, technological innovation achievements, financial status and so on. Making preparations in advance can ensure that the applicant can submit materials quickly and accurately when the application time comes, and avoid missing the application opportunity because of incomplete or unqualified materials.
Fourth, pay attention to policy changes and adjustments.
The declaration policy of high-tech enterprises may change with the adjustment of national and local policies. Therefore, the reporting unit should pay close attention to the changes and adjustments of relevant policies in the process of reporting preparation, so as to adjust the reporting strategy in time and ensure the success of reporting.
To sum up:
The application time of high-tech enterprises in 2024 should be determined according to official notices and announcements. Applicants should pay attention to official channels, consult local science and technology departments, prepare application materials in advance and pay attention to policy changes and adjustments. By knowing and mastering this information in time, reporting units can better grasp the reporting opportunity and improve the success rate of reporting.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 28 provides that:
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
People's Republic of China (PRC) Law on Promoting the Transformation of Scientific and Technological Achievements
Article 3 1 stipulates that:
The state encourages enterprises to use their own material and technical conditions to transform scientific and technological achievements, and requires enterprises to carry out the following activities in order to adopt new technologies, new processes and new materials, develop new products, improve product quality, reduce production costs, prevent pollution and protect the ecological environment, and improve economic and social benefits:
(a) digestion, absorption and innovation of imported technology and equipment;
(2) Organizing employees to participate in technological innovation and employee skills training;
(three) the adoption of international standards, according to market demand for technical transformation and equipment renewal, improve product quality and performance;
(four) other activities to implement the transformation of scientific and technological achievements.