Preferential tax policies for high-tech enterprises in Shanghai

According to the Administrative Measures for the Identification of High-tech Enterprises, high-tech enterprises refer to resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) and formed their core independent intellectual property rights through continuous research and development and transformation of technological achievements. At present, the key high-tech fields in China include: electronic information, biology and new medicine, aerospace, new materials, high-tech services, new energy and energy conservation, resources and environment, advanced manufacturing and automation. (No.32 of National Science and Technology [20 16]

1. Preferential income tax rate: enterprise income tax will be levied at the reduced rate of 15% for high-tech enterprises that need key state support.

Two, take the accelerated depreciation method, you can take the double declining balance method or the sum of years method.

Three, research and development expenses plus deduction:

If the research and development expenses incurred by the enterprise for developing new technologies, new products and new processes are not included in the current profits and losses, 75% of the research and development expenses of the enterprise shall be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 175% of the cost of intangible assets.

Four, for the newly recognized or re-examined high-tech enterprises (new high, old high), each administrative region of Shanghai will give different additional rewards.

5. The identification of high-tech enterprises is a necessary condition for the listing of the New Third Board, and priority is given to the approval of the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.