199 1 year, the State Council selected a number of development zones as national high-tech industrial development zones, and gave corresponding tax incentives. Dalian Hi-tech Industrial Park is within these development zones. Enterprises recognized as high-tech enterprises by relevant departments in the National High-tech Industrial Development Zone shall be exempted from enterprise income tax for 2 years from the year of production, except for the enterprise income tax at a reduced rate of 15%.
The range of hi-tech is as follows: 1. Microelectronics science and electronic information technology; 2. Space science and aerospace technology; 3. Electro-optical laxative needle step electromechanical popularization technology; 4. Life science and bioengineering technology; 5. Material science and new material technology; 6. Energy science and new energy, high-efficiency and energy-saving technologies; 7. Ecological science and environmental protection technology; 8. Earth science and ocean engineering technology; 9. Basic materials science and radiation technology; 10. medical science and biomedical engineering; 1 1. Other new processes and technologies applied on the basis of traditional industries.
The scope of high-tech will be supplemented and revised according to the continuous development of high-tech at home and abroad, and will be announced by the Ministry of Science and Technology. Approved by Dalian Science and Technology Commission and High-tech Industrial Park Management Committee.
II. Preferential tax policies for foreign-invested high-tech enterprises and advanced technology enterprises
(1) High-tech enterprises established in high-tech industrial development zones, foreign-invested enterprises recognized as high-tech enterprises established in national high-tech industrial development zones, and foreign-invested enterprises recognized as high-tech enterprises established in Beijing New Technology Industrial Development Experimental Zone shall pay enterprise income tax at a reduced rate of 15% from the tax year when they are recognized as high-tech industries or high-tech enterprises. For productive foreign-invested enterprises recognized as high-tech enterprises (excluding high-tech enterprises established in Beijing New Technology Industry Development Experimental Zone), enterprise income tax will be exempted in the first and second years from the profit-making year, and enterprise income tax will be levied at half in the third to fifth years. Foreign-invested enterprises can enjoy preferential tax reduction and exemption for the remaining years of the tax reduction and exemption period after the profit-making year of the enterprise; After the end, those who are recognized as high-tech enterprises or new-tech enterprises will no longer enjoy the above-mentioned enterprise income tax reduction and exemption on a regular basis. When an enterprise applies for tax reduction or exemption, it shall provide a certificate issued by the relevant department to identify a high-tech enterprise and report it to the local tax authorities for examination and approval. For productive foreign-invested enterprises (hereinafter referred to as "two-intensive enterprises") engaged in technology-intensive and knowledge-intensive projects established in the old urban areas of coastal economic development zones, special economic zones and economic and technological development zones, the enterprise income tax shall be levied at the reduced rate of 15%. "Two intensive enterprises" can be judged according to the standards of high-tech enterprises formulated by the State Science and Technology Commission. Specific implementation, the application by the enterprise, after the provincial science and technology commission audit and issue the audit certificate, submitted to the competent tax authorities for examination and approval, after passing the examination, reported to State Taxation Administration of The People's Republic of China for approval step by step.
(2) Advanced technology enterprises invested and established. If an advanced technology enterprise invested and established by a foreign investor is still an advanced technology enterprise after the expiration of the tax reduction or exemption stipulated in the tax law, it may be extended for three years at the tax rate stipulated in the tax law, and the enterprise income tax shall be levied by half. However, if the actual tax rate paid by the enterprise after halving is lower than 10%, the enterprise income tax shall be paid at 10%. At the same time, it is recognized as an advanced technology enterprise and a product export enterprise, allowing enterprises to choose to enjoy one of the tax benefits, but not both. According to the regulations, all foreign-invested enterprises that meet the above conditions should submit the certification documents issued by the relevant departments for examination and approval by the local tax authorities when applying for tax concessions.
(3) Foreign investors directly reinvest in establishing and expanding advanced technology enterprises in China. Foreign investors who directly reinvest in the establishment and expansion of advanced technology enterprises in China can fully refund the enterprise income tax paid by their reinvestment in accordance with the relevant provisions of the State Council. The tax refund is calculated according to the following formula. Tax refund amount = reinvested amount ÷( 1- sum of original actual applicable enterprise income tax rate and local income tax rate) × original actual applicable enterprise income tax rate× tax refund rate. Advanced technology enterprises directly reinvested by foreign investors in the establishment and expansion shall, within one year after the reinvestment funds are invested, return all the income tax paid by the reinvested part to the local tax authorities with the supporting materials issued by the examination and confirmation department. If the invested enterprise is not recognized as an advanced technology enterprise by the relevant departments for some reason within the stipulated reinvestment tax refund period, the tax authorities shall handle the tax refund at the rate of 40%. The invested enterprise is recognized as an advanced technology enterprise from the date of production and operation or within 3 years after reinvestment funds are put into use, and the difference can be refunded at the tax refund rate of 100%. When applying for tax refund in accordance with the above provisions, foreign investors shall provide the tax authorities with certificates that can confirm the year in which their reinvested profits belong. If no proof can be provided, the tax authorities can calculate the reinvested profit year from the earliest year to the later year according to the book dividend payable or undistributed profit of the enterprise before the foreign investor reinvests, and calculate the enterprise income tax that should be refunded accordingly.
Preferential tax policies for software enterprises (applicable to all domestic and foreign-funded enterprises established in China)
Software enterprises established in China can enjoy the following preferential policies regardless of ownership form.
(I) Value-added tax preference From June 24th to the end of 20th10, 2000, after the general VAT taxpayer sells the software products developed and produced by himself, it will collect the value-added tax at the statutory rate of 17%, and then return the actual value-added tax burden. The tax refund is used by enterprises to research and develop software products and expand reproduction, and is not taxed as a taxable person of enterprise income tax. Value-added tax generally refers to the localization transformation of imported software (excluding the comparison of Chinese characters of imported software), and then the software sold by it can enjoy the value-added tax refund policy in accordance with the relevant provisions of software products developed and produced by itself. Software products exported by enterprises themselves or entrusted or sold to export enterprises are not applicable to the method of collecting VAT first and then returning it. Small-scale taxpayers selling self-developed and produced software products are subject to a 6% tax according to the simple method; Small-scale taxpayers who sell their outsourced software are subject to a 4% tax according to the simple method, and do not enjoy the preferential policy of collecting first and returning later.
(II) Preferential treatment of enterprise income tax For software manufacturing enterprises newly established after July 1 2000, enterprise income tax will be exempted in the first and second years from the profit-making year, and enterprise income tax will be levied by half in the third to fifth years. For key software production enterprises within the national planning and layout, if they did not enjoy tax exemption in that year, the enterprise income tax will be levied at the reduced rate of 10%. Wages and training expenses of software production enterprises can be deducted in full when calculating taxable income according to the actual amount. Enterprises and institutions purchasing software, where the procurement cost reaches the standard of fixed assets or constitutes intangible assets, can be accounted for according to fixed assets or intangible assets. Domestic-funded enterprises are approved by the competent tax authorities; Foreign-invested enterprises with an investment of more than US$ 30 million must be reported to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) for approval; With the approval of the competent tax authorities, the depreciation or amortization period of foreign-invested enterprises with an investment of less than US$ 30 million may be appropriately shortened to a minimum of two years.
(3) The tariff and import value-added tax concessions for the self-use equipment required by the recognized software production enterprise, as well as the technology (including software) and accessories and spare parts imported with the equipment according to the contract, do not need to issue a confirmation letter and do not occupy the total investment. Except for the goods listed in the Catalogue of Imported Goods for Foreign-invested Projects and the Catalogue of Imported Goods for Domestic-funded Projects as stipulated in the State Council Guofa [1997] No.37, they are exempt from customs duties and import value-added tax.
(4) Software development enterprises go to Dalian Information Industry Bureau to identify the qualifications of software products and software enterprises, and Dalian State Taxation Bureau and Information Industry Bureau jointly enjoy the preferential policies of value-added tax and enterprise income tax.