1, the enterprise income tax of high-tech enterprises is reduced by 40% (25% for non-high-tech enterprises, and only 15% for high-tech enterprises).
2. Financial support:
1) R&D funding support
2) provide funds for innovation funds
3) Apply for special funds for various industries.
4) If high-tech enterprises need loans, the state gives priority to interest-free and discount loans.
5) High-tech enterprises are an important part of the company's listing.
3. Land for enterprises
1) High-tech enterprises can apply to stay in high-tech parks and enjoy state rent and water and electricity.
Subsidies.
2) Industrial Park: High-tech enterprises are given priority to establish industrial parks.
Policy support.
3) Eligible high-tech enterprises have places to apply for welfare housing.
2. What are the preferential policies for registering network technology companies in Chengdu High-tech Zone?
Different from the gathering of various high-tech industrial parks in Chengdu High-tech Zone, the entrepreneurial atmosphere in the High-tech Zone is very strong. Preferential policies shall be implemented for companies engaged in Internet, science and technology, software development and information technology. Most registered companies in high-tech zones start in Sichuan Province, so the registered capital of the company must be 100 yuan and above (including.
As mentioned above, if the company is engaged in software development, information technology, network technology and other industries, it is suggested that it is best to register the company in the high-tech zone, which will be very helpful for enterprises to apply for quality certification in the future. In fact, that is to say, if a technology company is registered in Chengdu High-tech Zone with a provincial name, the registered capital must be returned, but there are many advantages for technology companies to choose to register in the High-tech Zone.
Chengdu pioneer, yes.
3. What are the preferential policies of Donghu High-tech Development Zone?
Contents of preferential policies:
1. industrial and commercial registration
If an investor registers a limited liability company in Donghu Development Zone, and the registered capital (gold) cannot be paid in one lump sum, the first payment of 1 000 yuan is allowed, and the trial operation lasts for two years; High-tech enterprises are allowed to use their domicile as their registered address to carry out research, production and operation of high-tech products.
2. Enterprise income tax
(1) Newly-established high-tech enterprises in Donghu Development Zone will be exempted from corporate income tax for two years from the year of production, and corporate income tax will be levied at a reduced rate of 15% after two years (from Wuhan? China Optical Valley Investment Guide-National Tax Part).
(2) If the output value of export products of high-tech enterprises reaches more than 70% of the total output value of the current year, after verification by the tax authorities, the income tax will be levied at a reduced rate of 10% (from Article 9 of Provincial Decree No.60).
③ The technology development expenses actually incurred by the enterprise are not limited by proportion, and are included in the management expenses, which are allowed to be deducted before paying the enterprise income tax. If the technological development expenses incurred by state-owned and collective industrial enterprises, joint-stock enterprises and joint ventures controlled by state-owned and collective enterprises in industrial production and operation are more than 10% (including 10%) compared with the previous year, 50% of the actual technological development expenses are allowed to be deducted from the taxable income of that year upon examination and approval by the tax authorities.
(4) Enterprises and institutions engaged in technology transfer and technical consultation, technical service and technical training related to technology transfer, whose annual net income is less than 300,000 yuan, are temporarily exempted from enterprise income tax. For the part exceeding 300,000 yuan, enterprise income tax shall be levied at the applicable tax rate (from Caishuizi [1994] No.00 1).
The pre-tax deduction standard for advertising fees shall be handled in accordance with the following provisions:
(1) From 200 1 and 1, enterprises in medicine, food (including health care products and beverages), daily chemicals, household appliances, communications, software development, integrated circuits, real estate development, sports culture and furniture and building materials malls can obtain sales (business) income in each tax year.
(II) High-tech enterprises engaged in software development, integrated circuit manufacturing and other businesses, Internet websites, and venture capital enterprises engaged in high-tech venture capital, within five tax years from the date of registration and establishment, the advertising expenses can be deducted according to the facts after being audited by the competent tax authorities.
(3) The above-mentioned high-tech enterprises, venture capital enterprises and new growth enterprises that need to upgrade their status can deduct their advertising fees or appropriately increase the deduction ratio after being reported to State Taxation Administration of The People's Republic of China for approval in the special period of market expansion (all the above are taken from Guo Shui Fa [20065438+0] No.89).
3. Withholding income tax
Royalties obtained by providing proprietary technology for scientific research, energy development, transportation development, agriculture, forestry and animal husbandry production and important technology development may be subject to income tax at a reduced rate of 10% with the approval of the State Council tax authorities, among which those with advanced technology or favorable conditions may be exempted from income tax (from Wuhan? China Optical Valley Investment Guide-National Tax Part).
4. Personal income tax
(1) 1 June 65438+July 9991day, scientific research institutions and institutions of higher learning will give individual rewards in the form of shares or investment proportion, and the winners will not pay personal income tax temporarily when they obtain the shares and investment proportion; Personal income tax shall be paid in accordance with the law for income from dividends or transfer of shares or capital contribution. The specific operating procedures of this project shall be formulated separately by State Taxation Administration of The People's Republic of China (document "Promoting the Transfer of Scientific and Technological Achievements" issued by Guo Shui Fa [99] 125).
(2) Personal income (excluding accidental income, which is other income taxed by the financial department of the State Council) can be deducted from taxable income when personal income tax is levied next month (income from wages and salaries) or next time (income from annual taxation). Insufficient, shall not be carried forward to deduct (Hubei local taxNo. [2000] 60
5. Business tax
The income obtained by units and individuals engaged in technology transfer, technology development business and related technical consultation and technical service business shall be exempted from business tax (from Caishuizi [1999] No.273).
6. Land use tax
1999 by the end of 2003, the land used for scientific research and development in the transformed scientific research institutions will be exempted from urban land use tax (extracted from document No.240 of Hubei Provincial Local Taxation Bureau [1999]).
7. Intellectual property rights
(1) Where the shares of a limited liability company or an unincorporated enterprise are priced with intellectual property rights, the total price and the proportion of shares shall be agreed by the investors, and the enterprise shall go through the enterprise registration formalities with the administrative department for industry and commerce according to the contract. For the project in which the service invention is priced as a share, the service inventor can enjoy not less than 30% of the equity income within the validity period of intellectual property rights from the project implementation; When intellectual property is transferred or licensed, the service inventor can enjoy not less than 30% of the net income of the transfer or license; For the project implemented by the intellectual property holder, the inventor or designer can get a reward of not less than 5% of the net income of the intellectual property within 3 to 5 years; In the transfer and implementation of intellectual property rights, the remuneration of those who have made major contributions shall not be less than 50% of the total reward.
(2) In a technology-based enterprise established with intellectual property rights as capital, the service inventor or major implementer may hold shares in the company in his own name, and the proportion of the shares shall be agreed between the enterprise and the service inventor or major implementer.
8. Venture capital
Establish a venture capital mechanism for optoelectronic information industry, set up investment and financing guarantee funds, venture funds and government seed funds, and encourage venture capital in optoelectronic information industry. Wuhan East Lake High-tech Industry Venture Capital Fund supports the optoelectronic information industry in the region with a proportion of not less than two thirds.
9. Internet usage fee
Users who access the computer Internet through the special line in Donghu Development Zone will be given a 20% discount on the network usage fee. Give priority to the opening of broadband networks for enterprises in Donghu Development Zone, and give certain concessions on the use fees; For users who handle new telephones in Donghu Development Zone, the initial installation fee will be given a 25% discount; Give 5% to 65,438+00% discount to users whose monthly communication usage fee exceeds 654.38+00 million yuan.
10. Talent introduction
(1) Where doctoral, master's and undergraduate graduates, scientific and technological talents with senior titles, and all kinds of talents urgently needed by "Wuhan China Optics Valley" are formally employed by photoelectric information enterprises, personnel, public security, planning and other departments can give priority to household registration procedures according to the application of the employer, and their spouses and children can move with them.
(2) Wuhan's "special fund for talent introduction" will focus on subsidizing young and senior talents in the field of optoelectronic information at home and abroad, including providing free housing and corresponding medical insurance. Senior talents and special experts who come to work in Donghu Development Zone for a short time will be given a monthly subsidy of 654.38+0.0000 yuan after being identified. For the introduced doctoral students, the monthly subsidy will be1000-2,000 yuan within three years (all the above are taken from the Notice of Wuhan Municipal People's Government on Supporting the Construction of Wuhan Optoelectronic Information Industry Base (Wuhan China Optical Valley) on October 9, 2000).
What preferential policies can high-tech enterprises enjoy?
Preferential policies for high-tech enterprises are mainly divided into national and local aspects.
Among them, the preferential policies at the national level are mainly taxes and loans. The State Council's Opinions on Accelerating the Development of Science and Technology Service Industry includes the following preferential policies:
1. In terms of taxation, enterprises recognized as "high-tech enterprises" can collect enterprise income tax at the rate of 15% (25% when not recognized). In addition, the R&D investment of the enterprise can be used for R&D expenditure and enjoy income tax plus deduction.
2. In terms of finance, guide bank credit, venture capital and capital market to increase support for science and technology service enterprises, support the listing and refinancing of science and technology service enterprises, list on the national share transfer system for small and medium-sized enterprises, and encourage foreign investors to invest in science and technology service industries.
In addition, local governments have also introduced relevant preferential policies according to their own conditions, taking Beijing as an example:
1. Recognition award, each district will give a one-time cash award to the newly recognized high-tech enterprise, with a maximum of 300,000 yuan.
2. Talent policies, technicians and investors related to enterprises will enjoy convenience in settling down and housing.
3. Project support, for enterprises that have passed the national high-tech enterprise certification, their application projects will be given priority in project approval.
4. Enterprises recognized by national high-tech enterprises will be given priority in the list of government procurement.
It is not difficult to see from the above policies that it is a good thing for enterprises to apply for national high-tech enterprises. However, the standards for identifying high-tech enterprises vary from place to place. If you want to know whether your enterprise can pass the high-tech enterprise certification, you can use some gadgets. I have used the "Policy Subsidy Treasure" before. You can see it by searching the official account of WeChat and the name of WeChat, and you can match the relevant policies suitable for your enterprise. If you are not clear about the application of certain policies by enterprises, or do not understand the contents of policies, you can also consult customer service, which explains them in detail and is very useful.
Hope to adopt