Incubator, English for incubator, originally refers to the special equipment for artificially incubating poultry eggs.
Later, economic services were introduced to guide these enterprises to successfully market their products or services with little or no help.
Business incubators are also called high-tech innovation service centers in China.
It provides physical space and infrastructure for newly established small and medium-sized scientific and technological enterprises, and provides a series of service support, thus reducing the risk and cost of entrepreneurs' entrepreneurship, improving the success rate of entrepreneurship, promoting the transformation of scientific and technological achievements, and cultivating successful enterprises and entrepreneurs.
It is called breeding center in Taiwan Province province and innovation center in Europe.
Extended data
Notice on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space
Caishui [20 18] 120No. The Finance Department (bureau), Science and Technology Department (bureau), Education Department (bureau) of People's Republic of China (PRC) State Taxation Bureau, Finance Bureau, Science and Technology Bureau and Education Bureau of Xinjiang Production and Construction Corps:
In order to further encourage entrepreneurial innovation, the relevant tax policies for science and technology business incubators, university science parks and Zhongchuang Space are hereby notified as follows:
1 .201910/0/day to 20211February 3 1 day, national and provincial science and technology business incubators and university science parks.
The income from providing incubation services to incubating objects shall be exempted from VAT.
The term "incubation service" as mentioned in this Notice refers to the brokerage agency, business leasing, research and development, technology, information technology, forensic consultation and other services provided for the incubation object.
Two, national and provincial science and technology business incubators, university science parks and national creative space should be accounted for separately.
Three, the identification and management measures of national science and technology business incubators, university science parks and national creative space shall be separately issued by the the State Council Municipal Science and technology and education departments;
The measures for the identification and management of provincial science and technology business incubators and university science parks shall be promulgated separately by the provincial science and technology and education departments.
The incubating objects mentioned in this notice refer to incubating enterprises, entrepreneurial teams and individuals that meet the requirements of the identification and management measures mentioned in the preceding paragraph.
4. State-level and provincial-level science and technology business incubators, university science parks, and national creative spaces are declared to enjoy the tax exemption policy according to regulations.
And property land ownership information, property original value information, property land lease contract, incubation agreement, etc. Will be kept for future reference, and the tax authorities will strengthen follow-up management according to law.
National science and technology business incubators and university science parks recognized before 20 18, 12 and 3 1 shall enjoy the preferential tax policies stipulated in this notice from 20 19 and 10.
After 20 19 1, the national and provincial science and technology business incubators, university science parks and national creative spaces shall enjoy the preferential tax policies stipulated in this notice from the next month after the date of recognition.
Those who are disqualified after 20 19 1 will stop enjoying the preferential tax policies stipulated in this notice from the month following the date of disqualification.
Five, science and technology, education and taxation departments should establish an information sharing mechanism, timely * * enjoy the relevant information of national and provincial science and technology business incubators, university science parks and national creative spaces, strengthen coordination and cooperation, and ensure that preferential policies are put in place.
Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology, Ministry of Education?
20 1 8165438+1October1.
Baidu encyclopedia-business incubator
Official website of People's Republic of China (PRC) Ministry of Finance-About technology business incubators, university science parks and the public.