1 corporate income tax reduction or exemption 10%, levied at 15% (25% for general enterprises).
2. High-tech enterprises are the necessary conditions to declare other special government funds.
High-tech enterprises are important qualifications for market competition and play an important role in corporate social influence.
Enterprises can confirm their R&D expenses invested in R&D and enjoy income tax plus deduction.
Enterprises can enjoy preferential treatment of exemption from business tax for technology development and technology transfer contracts registered with technology contracts.
Capabilities required by enterprises:
1 products (services) fall within the scope stipulated by the state-supported high-tech fields;
Enterprises have independent intellectual property rights (invention patents or software copyrights or utility model patents).
3. Scientific and technical personnel with college degree or above accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year;
The income from high-tech products (services) accounts for more than 60% of the total income of the enterprise in that year;
If you have any other questions, you can continue to ask. If you need relevant information, you can go to the website of Shenyang Meicheng Technology Company to inquire or consult experts. I hope it helps you.