1. Preferential policies for direct taxes
(1) Enjoy tax relief.
Enterprises that have obtained the qualification of national high-tech enterprises will continue to enjoy the low tax rate for three years, that is, the current basic enterprise income tax rate is 25%, the tax rate of high-tech enterprises is determined to be 15%, the tax rate is reduced by 10%, and the tax reduction rate is 40%. (Including overseas projects, if your company declares in 2020, the tax benefits will be from 1 in October 2020 to 1 in February 2022. )
(2) Enjoy preferential tax policies for share reform.
According to the Notice on Extending the Pilot Tax Policy of National Independent Innovation Demonstration Zone to the Whole Country (Caishui (20 15)No.16), since 20 16, it is indeed difficult for small and medium-sized high-tech enterprises in China to declare undistributed profits and surpluses, and it is indeed difficult for individual shareholders to pay personal income tax in one lump sum.
(3) Enjoy the preferential policy of extending the loss carry-over period.
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Period of Carrying Forward Losses of High-tech Enterprises and High-tech Small and Medium-sized Enterprises (Caishui [20 18] No.76), since 20 1 8,1,the enterprises with the qualifications of high-tech enterprises or high-tech small and medium-sized enterprises in that year have not made up losses within the first five years of the qualification year.
2. Indirect income
(1) It is beneficial to R&D expenses plus deduction: non-high-tech enterprises can also enjoy preferential tax deduction, while high-tech enterprises can weaken the doubts of the competent tax authorities and enjoy a higher amount of plus deduction income, with lower risk. Therefore, it is necessary for enterprises to obtain the qualification of high-tech enterprises from the perspective of benefiting R&D expenses plus deduction.
(2) It is conducive to the completion of assessment indicators (for SAAC enterprises): At present, in the EVA assessment system of SAAC, R&D expenses as profits can help to complete the EVA assessment, as well as the completion of net profit indicators and net assets indicators. Net operating profit after tax = net profit+(interest expense +R&D expense adjustment-non-recurring income adjustment× 50% )× (1-25%). The adjustment of research and development expenses refers to the "research and development expenses" under the "management expenses" in the financial statements of enterprises and the research and development expenses recognized as intangible assets in the current period.
(3) Conducive to enterprise qualification and qualification upgrade (for engineering enterprises): According to Special Qualification Standard for Construction General Contracting Enterprises (Jianshi [2007] No.72) and Notice on Relevant Issues Concerning Qualification Management of Construction Enterprises (Jianshi [20 15] 154), the enterprise has provincial or ministerial level (or
(4) It is conducive to enhancing corporate brand image: high-tech enterprises are more in line with national industrial policies, and the capital market has a higher acceptance of high-tech enterprises, which is conducive to realizing the development strategy of combining enterprise management with capital operation, accumulating intangible assets, enhancing corporate image and improving overall policy competitiveness.
(5) It is conducive to applying for national resources such as grant funds, scientific research projects and technological transformation projects, such as government subsidies such as R&D investment subsidies, high-tech achievements transformation and high-tech project reserves. The state clearly stipulates that some subsidies only support high-tech enterprises, and some projects do not clearly stipulate that they only support high-tech enterprises. However, judging from the policy intention, legislative intention and training guidance of the regulatory authorities, all kinds of subsidies give priority to high-tech enterprises, which are the most important part of the national innovation system. For the increasingly scarce high-tech enterprise qualifications, it will carry more and more national policy funds and major research and demonstration projects.
(6) It is beneficial to undertake the Group's high-quality resources and market expansion: high-tech enterprises enjoy low tax rate concessions because of their low tax value. When considering the maximization of overall interests, the group usually takes tax burden as an important consideration, and gives priority to allocating high-quality engineering projects to subsidiaries with lower tax burden; When enterprises bid, the qualification of high-tech enterprises has become one of the exclusive conditions for bid evaluation of some projects, which is of great significance for enterprises to expand their markets.
(7) It is conducive to solving the Beijing hukou and introducing more outstanding talents. (For Beijing, other provinces and cities have similar hukou incentive policies) "Implementation Opinions on Deepening the Reform of the System and Mechanism of Talent Development in the Capital" "V. Give full play to the decisive role of the market in the allocation of talent resources (16) Establish a market-oriented talent introduction mechanism. Formulate and implement the management measures for the settlement of points in Beijing, study and set up innovation and entrepreneurship indicators, and give priority to the introduction of entrepreneurial talents and their core teams who have obtained a certain scale of venture capital, investment management and operation talents and their core teams, high-tech enterprises with investment funds reaching a certain scale and making outstanding market contributions, backbones of leading cultural and creative enterprises, and innovative and entrepreneurial intermediary service talents and their core teams. Units that have made outstanding contributions to society and really need employers will establish a green channel for talent introduction. "
3. Beijing high-tech enterprise certification subsidy policy?
(1) The new policy of Jiu Feng in Fengtai District awarded 300,000 yuan for the first time.
(2) Shunyi District will be awarded 300,000 yuan for the first time and 65,438+10,000 yuan for the second time.
(3) Xicheng Science and Technology Park first identified 50,000 yuan.
(4) High-tech enterprises recognized for the first time in Daxing District can be awarded 300,000 yuan at one time.
(5) Shijingshan won 30,000 yuan for the first time.
(6) Mentougou won 65438+ 10,000 yuan for the first time, 50,000 yuan for the second time and 20,000 yuan for the second time.
(7) The first high-tech certification award in Fangshan District is 50,000 yuan.
(8) The first high-tech award of Huairou Science City is 300,000 yuan.
(9) The first high-tech recognition award of Yanqing is 654.38+ 10,000 yuan.
(10) The high-tech enterprise introduced by Miyun or recognized for the first time is recognized as 10% of the comprehensive contribution of the region in that year, and the one-time support does not exceed 300,000 yuan.
(B) 202 1 Beijing High-tech Enterprises Recognition Conditions
1, financial growth examines the growth of the company's sales revenue and net assets in the past three years. The higher the growth, the higher the score.
2. Intellectual property status (patents, software) Check the number of intellectual property rights issued by the company. Only 15 or above can get the first score.
3, the company must choose the right field, suitable for their own products and intellectual property rights.
(1) Electronic information technology: software technology, microelectronics technology, computer and network technology, communication technology, radio and television technology, information security technology, intelligent transportation technology, etc.
(2) New biological and medical technologies: natural Chinese medicine, chemical medicine, new dosage forms and preparation technology, medical equipment and software, light industry and chemical biotechnology, and modern agricultural technology.
(3) Aerospace technology: air traffic control system, civil aviation operation support system, satellite communication application system, navigation application service system, etc.