Subject of enjoyment
National and provincial science and technology business incubators and national creative space
Preferential content
1 October 20 19,1to February 2023, 12, 3 1, and the income obtained from providing incubation services for incubating objects in national and provincial science and technology business incubators and national creative spaces shall be exempted from VAT.
Enjoy conditions
1. Incubation service refers to brokerage agency, business leasing, R&D and technology, information technology, forensic consultation and other services provided for the incubatees. State-level and provincial-level science and technology business incubators and state-level creative spaces shall separately account for the income from incubation services.
2 "National Science and Technology Business Incubator and National Creative Space Identification Management Measures" issued by the competent department of science and technology of the State Council; The measures for the identification and management of provincial science and technology business incubators are issued by the Provincial Science and Technology Department.
3. Incubators refer to incubating enterprises, entrepreneurial teams and individuals that meet the above-mentioned relevant identification and management measures.
4. State-level and provincial-level science and technology business incubators and state-level creative spaces shall declare and enjoy the tax exemption policy as required, and keep the real estate land lease contract and incubation agreement for future reference.
5.20181231national science and technology business incubators enjoy the above preferential tax policies from 20 19 1. After 20 19 1, the national and provincial science and technology business incubators and national creative spaces will enjoy the above preferential tax policies from the next month. In case of disqualification after 20 19 1, the above preferential tax policies shall cease to be enjoyed from the month following the disqualification date.
Policy basis
1. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [20 18] 120)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (No.4, 2022)
Technology business incubators and creative spaces are exempt from property tax.
Subject of enjoyment
National and provincial science and technology business incubators and national creative space
Preferential content
From 20 19 65438+ 10/0 to 2023 65438+February 3 1, the real estate used by national and provincial science and technology business incubators and national creative spaces for their own use and provided to the incubatees in a free or leased way shall be exempted from property tax.
Enjoy conditions
1. The Administrative Measures for the Identification of National Science and Technology Business Incubators and National Creative Spaces was issued by the competent department of science and technology of the State Council; The measures for the identification and management of provincial science and technology business incubators are issued by the Provincial Science and Technology Department.
2. Incubators refer to incubating enterprises, entrepreneurial teams and individuals that meet the above-mentioned relevant identification and management measures.
3. State-level and provincial-level science and technology business incubators and national creative space shall declare and enjoy the tax exemption policy according to regulations, and keep the real estate, land ownership information, original value information of real estate, real estate, land lease contract and incubation agreement for future reference.
4.20 18, 1 2,31national science and technology business incubators enjoy the above preferential tax policies from 20 19,1. After 20 19 1, the national and provincial science and technology business incubators and national creative spaces will enjoy the above preferential tax policies from the next month. In case of disqualification after 20 19 1, the above preferential tax policies shall cease to be enjoyed from the month following the disqualification date.
Policy basis
1. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [20 18] 120)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (No.4, 2022)
Science and technology business incubators and creative spaces are exempt from urban land use tax.
Subject of enjoyment
National and provincial science and technology business incubators and national creative space
Preferential content
1 October 20 19,1to February 2023 12, 3 1, and the land provided by state-level and provincial-level science and technology business incubators and state-level creative spaces for their own use, free of charge or through leasing to the incubatees shall be exempted from urban land use tax.
Enjoy conditions
1. The Administrative Measures for the Identification of National Science and Technology Business Incubators and National Creative Spaces was issued by the competent department of science and technology of the State Council; The measures for the identification and management of provincial science and technology business incubators are issued by the Provincial Science and Technology Department.
2. Incubators refer to incubating enterprises, entrepreneurial teams and individuals that meet the above-mentioned relevant identification and management measures.
3. State-level and provincial-level science and technology business incubators and national creative space shall declare and enjoy the tax exemption policy according to regulations, and keep the real estate, land ownership information, original value information of real estate, real estate, land lease contract and incubation agreement for future reference.
4.20 18, 1 2,31national science and technology business incubators enjoy the above preferential tax policies from 20 19,1. After 20 19 1, the national and provincial science and technology business incubators and national creative spaces will enjoy the above preferential tax policies from the next month. In case of disqualification after 20 19 1, the above preferential tax policies shall cease to be enjoyed from the month following the disqualification date.
Policy basis
1. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [20 18] 120)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (No.4, 2022)
University Science Park is exempt from VAT.
Subject of enjoyment
National and provincial university science parks
Preferential content
1 October 20 19,1to February 2023, 12, 3 1, and the income from providing incubation services to incubating objects in national and provincial university science parks is exempt from VAT.
Enjoy conditions
1. Incubation service refers to brokerage agency, business leasing, R&D and technology, information technology, forensic consultation and other services provided for the incubatees. National and provincial university science parks should separately account for the income from incubation services.
2. The measures for the identification and management of national and provincial university science parks were issued by the Education Department of the State Council and the Provincial Education Department respectively.
3. Incubators refer to incubating enterprises, entrepreneurial teams and individuals that meet the above-mentioned relevant identification and management measures.
4. National and provincial university science parks shall declare tax exemption policies as required, and keep real estate and land lease contracts and incubation agreements for future reference.
5.20181231National University Science Park enjoys the above preferential tax policies from 20 19 1. National and provincial university science parks recognized after 20 19 10 shall enjoy the above preferential tax policies from the next month. In case of disqualification after 20 19 1, the above preferential tax policies shall cease to be enjoyed from the month following the disqualification date.
Policy basis
1. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [20 18] 120)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (No.4, 2022)
University Science Park is exempt from property tax.
Subject of enjoyment
National and provincial university science parks
Preferential content
1 October 20 19,1to February 2023 12, 3 1 national and provincial university science parks provide real estate for personal use, free of charge or through leasing. , is free of property tax.
Enjoy conditions
1. The measures for the identification and management of national and provincial university science parks were issued by the Education Department of the State Council and the Provincial Education Department respectively.
2. Incubators refer to incubating enterprises, entrepreneurial teams and individuals that meet the above-mentioned relevant identification and management measures.
3. National and provincial university science parks shall declare to enjoy the tax exemption policy as required, and keep the property and land ownership information, original property value information, property and land lease contracts and incubation agreements for future reference.
4.20181231National University Science Park enjoys the above preferential tax policies from 20 19 1 National and provincial university science parks recognized after 20 19 10 shall enjoy the above preferential tax policies from the next month. In case of disqualification after 20 19 1, the above preferential tax policies shall cease to be enjoyed from the month following the disqualification date.
Policy basis
1. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [20 18] 120)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (No.4, 2022)
University Science Park is exempt from urban land use tax.
Subject of enjoyment
National and provincial university science parks
Preferential content
1 October 20 19,1to February 2023 12, 3 1, and the land provided by the national and provincial university science parks for their own use, free of charge or through lease to the incubating object is exempted from urban land use tax.
Enjoy conditions
1. The measures for the identification and management of national and provincial university science parks were issued by the Education Department of the State Council and the Provincial Education Department respectively.
2. Incubators refer to incubating enterprises, entrepreneurial teams and individuals that meet the above-mentioned relevant identification and management measures.
3. National and provincial university science parks shall declare to enjoy the tax exemption policy as required, and keep the property and land ownership information, original property value information, property and land lease contracts and incubation agreements for future reference.
4.20181231National University Science Park enjoys the above preferential tax policies from 20 19 1 National and provincial university science parks recognized after 20 19 10 shall enjoy the above preferential tax policies from the next month. In case of disqualification after 20 19 1, the above preferential tax policies shall cease to be enjoyed from the month following the disqualification date.
Policy basis
1. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [20 18] 120)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (No.4, 2022)