1. What information do high-tech enterprises and enterprises need to prepare for preferential income tax declaration?
1, original tax registration certificate and agent's identity certificate;
2, enterprise income tax relief preferential record form;
3, stamped with the official seal of the high-tech enterprise certificate copy.
Second, the process of applying for tax subsidies:
1. Enterprises apply for the change (relocation) of industrial and commercial address to the park, and the park will provide enterprises with the preliminary examination certificate of industrial and commercial address free of charge. The enterprise pays the tax in the local taxation bureau and obtains the tax payment certificate, submits it to the park for re-registration and prints a new certificate.
2. The enterprise applies to the park to set up a new company in the park. The park provides free preliminary examination certificate of industrial and commercial address for enterprises. Enterprises submit registration materials and print licenses to the industrial and commercial enterprises in the park. Enterprises open accounts in basic account by themselves, and the Park Service Section helps to complete tax declaration, tax verification, administrator assignment, tax control panel purchase and invoice application.
3. The park management committee signed a contract with the enterprise to ensure the rights and obligations of both parties, which has legal benefits. Clearly stipulate the time and proportion of tax subsidies in the park, and clearly stipulate corporate obligations such as real business norms and timely tax returns.
Legal basis: Chapter 5 of the Outline of the 14th Five-Year Plan for National Economic and Social Development of the People's Republic of China and the long-term goal in 2035. Article 1: Encourage enterprises to increase investment in R&D and implement more inclusive policies such as R&D expense deduction and tax preference for high-tech enterprises. Expand and optimize the insurance compensation and incentive policies for the first (set) of major technical equipment, give play to the demonstration role of major projects, and use government procurement policies to support innovative products and services. Enhance the innovation ability of enterprises by improving standards, quality and competition laws and regulations. We will improve the R&D incentive and assessment system of state-owned enterprises, and establish an R&D reserve system with independent accounting, exemption from value-added assessment, fault tolerance and error correction, so as to ensure that the average annual growth rate of R&D funds of central state-owned industrial enterprises obviously exceeds the national average. Improve the preferential tax policies to encourage innovation of small and medium-sized scientific and technological enterprises.