First, the audit units of government departments are different.
1, the declaration of high-tech enterprises shall be jointly reviewed by the science and technology departments, finance bureaus and tax bureaus of all provinces, autonomous prefectures, municipal districts and cities under the jurisdiction of provinces.
2. The software industry is reviewed by the Software Association.
Second, the development direction is different.
1. The National Regulations on Evaluation and Management of High-tech Enterprises is to help and encourage high-tech enterprises. The key is to make overall planning, correctly guide the standardization of the company's manufacturing, scientific research and peacetime rules and regulations, and conceive relevant development strategies.
2. The Regulations on the Administration of Software Enterprise Certification is to implement some existing policies of the State Council General Office to encourage the development of service outsourcing industry and integrated circuit chip industry, further promote the development of local service outsourcing industry and integrated circuit chip industry, and formulate implementation plans of relevant existing policies in light of local specific conditions.
Third, enjoy different income tax preferences.
1. After high-tech enterprises declare and file with the IRS, the income tax will be reduced from the original 25% to 15%, and the company can enjoy this preferential policy only after filing with the IRS every year.
2. The software enterprise recognizes that, after filing with the tax bureau, income tax will be exempted in the first and second years from the profit-making year, and income tax will be gradually collected in the third to fifth years. After enjoying the five-year preferential treatment, you will no longer enjoy all preferential income tax policies (including preferential policies for high-tech enterprises), and the income tax will be levied at 25%.
Fourth, the validity period and annual inspection requirements are different.
1, the qualification period of high-tech enterprises is three years, and review and re-evaluation will be conducted after three years. The assessed high-tech enterprises should be reported to the Statistics and Science and Technology Commission for the record every year according to the relevant requirements, and in addition, they should apply for preferential income tax record at the regional tax bureau.
2, the software industry to carry out annual review, according to the requirements of the software industry management regulations of index values and materials, making relevant materials, and before June each year to apply for annual review of software enterprises.