2. Trade promotion: Enterprises and related industries in the experimental area can enjoy preferential policies such as value-added tax and consumption tax in the import and export links. Limited company's preferential tax policies, the establishment of related brand centers, depending on the actual situation of each enterprise, enjoy the tax support of value-added tax and enterprise income tax. Value-added tax is supported by 40%-70% of local fiscal revenue, corporate income tax is supported by 40%-70% of local fiscal revenue, and it is 0.5%-2. 1% for small-scale taxpayers (up to 2. 1% for small-scale taxpayers) and 0.5%-3./kloc-0 for general taxpayers.
1. What information do high-tech enterprises and enterprises need to prepare for preferential income tax declaration?
1, original tax registration certificate and agent's identity certificate;
2, enterprise income tax relief preferential record form;
3, stamped with the official seal of the high-tech enterprise certificate copy.
Second, the process of applying for tax subsidies:
1. Enterprises apply for the change (relocation) of industrial and commercial address to the park, and the park will provide enterprises with the preliminary examination certificate of industrial and commercial address free of charge. The enterprise pays the tax in the local taxation bureau and obtains the tax payment certificate, submits it to the park for re-registration and prints a new certificate.
2. The enterprise applies to the park to set up a new company in the park. The park provides free preliminary examination certificate of industrial and commercial address for enterprises. Enterprises submit registration materials and print licenses to the industrial and commercial enterprises in the park. Enterprises open accounts in basic account by themselves, and the Park Service Section helps to complete tax declaration, tax verification, administrator assignment, tax control panel purchase and invoice application.
3. The park management committee signed a contract with the enterprise to ensure the rights and obligations of both parties, which has legal benefits. Clearly stipulate the time and proportion of tax subsidies in the park, and clearly stipulate corporate obligations such as real business norms and timely tax returns.
Legal basis: Article 3 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, which states that the collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.