(1) fiscal and tax incentives
1. The corporate income tax rate of all recognized high-tech enterprises is reduced from the original 25% to 15%, which is equivalent to a 40% reduction on the original basis. You can apply for a review after three consecutive years, and you can continue to enjoy tax benefits for three years after the review. (If the annual tax payment is 6.5438+0 million, you can enjoy the preferential tax reduction of 400,000 in the year when the declaration is passed, 6.5438+0.2 million in three years and 2.4 million in six years);
2. The expenses incurred by high-tech enterprises in the research and development of new technologies, new products and new processes in that year, as well as the expenses of key equipment and testing instruments for trial production with a single value of less than 654.38+10,000 yuan for this purpose, can be amortized at one time and included in the cost; The expenses incurred in purchasing advanced technologies and patents at home and abroad can be amortized within two years with the approval of the tax authorities.
3. Enterprises can confirm their R&D expenses and enjoy pre-tax deduction of income tax. If the technology development expenses incurred by high-tech enterprises in the current year are more than 10% (including 10%) compared with the previous year, with the approval of the competent tax authorities, the taxable income in the current year can be deducted by 50% of the actual amount of technology development expenses in the current year.
4. Enterprises can enjoy the preferential exemption from business tax for technology development and technology transfer consulting contracts registered by technology contracts.
(B) policy tilt
1. The municipal government has set up a technological innovation fund to support the transformation of high-tech achievements. Investment institutions established under the guidance of the Municipal Finance Bureau, the Municipal Science and Technology Commission, the Municipal Planning Commission, the Zhongguancun Science and Technology Park Management Committee and other departments and the government raise funds through multiple channels through market research and investment, project development, venture capital, loan discount and loan guarantee, and promote the transformation of high-tech achievements.
2. The municipal government shall set up an intellectual property development and protection fund to encourage organizations and individuals in this Municipality to obtain independent intellectual property rights. Organizations and individuals applying for patents at home and abroad may be given certain subsidies for patent application fees and patent maintenance fees; For patent technology implementation projects with market prospects, a certain amount of patent implementation funds can be given at one time.
I. Application conditions for high-tech enterprises:
1, registered for more than one year (2 fiscal year reports)
2. Have core independent intellectual property rights (15 pieces, the more the better)
3. It belongs to eight main recognition fields. Electronic information, biology and new medicine, aerospace, new materials, high-tech services, new energy and energy conservation, resources and environment, advanced manufacturing and automation. )
4. The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise to the total number of employees in that year shall not be less than10%;
5. The proportion of R&D expenses shall not be less than 5%, 4% and 3%.
(1) The proportion of enterprises with sales income of less than 50 million yuan (inclusive) in the latest year is not less than 5%;
(2) The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%;
(3) The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%. Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses;
6, nearly a year of high-tech products (services) income accounted for the proportion of the total income of enterprises in the same period of not less than 60%;
7. Enterprise innovation evaluation meets the corresponding requirements.
(1) Growth rate of net assets = 1/2× (net assets at the end of the second year ÷ net assets at the end of the first year+net assets at the end of the third year ÷ net assets at the end of the second year)-1 net assets = total assets-total liabilities. The total assets and liabilities shall be subject to the final figures of the enterprise accounting statements certified by qualified intermediaries.
(1) The growth rate of net assets is ≥35%(9- 10)
(2) The growth rate of net assets is ≥25%(7-8 points)
(3) the growth rate of net assets ≥ 15%(5-6 points)
(4) The growth rate of net assets is ≥5%(3-4 points)
⑤ Net asset growth rate ≥0( 1-2 points)
⑥ Net asset growth rate ≤0(0 point)
(2) Sales revenue growth rate = 1/2 (sales revenue in the second year ÷ sales revenue in the first year+sales revenue in the third year ÷ sales revenue in the second year)-1; If the growth rate of enterprise's net assets or sales revenue is negative, it will be calculated as 0.
(1) sales revenue growth rate of 35% or higher (9-10)
(2) The growth rate of sales revenue is ≥25%(7-8 points)
(3) sales revenue growth rate ≥ 15%(5-6 points)
(4) Sales revenue growth rate ≥5%(3-4 points)
⑤ Sales revenue growth rate ≥0( 1-2 points)
⑥ Sales revenue growth rate ≤0(0 point)
If the net assets or sales revenue at the end of the first year are zero, it shall be calculated according to the last two years; If the net assets or sales income at the end of the second year is 0, it will be calculated as 0 points.
8, no major safety, major quality accidents, environmental violations.
Two, high-tech enterprises believe that the application materials should be submitted mainly include several parts:
1, high-tech enterprise identification application;
2. Copy of business license and tax registration certificate (copy);
3, intellectual property certificate (exclusive license contract), production approval, new product or new technology certificate (novelty) materials, product quality inspection report, science and technology plan at or above the provincial level and other related certification materials;
4, the number of employees, academic structure and the proportion of R&D personnel in the enterprise employees;
5. A statement of the research and development expenses of the enterprise verified by a qualified intermediary agency in the last three fiscal years (if the actual service life is less than three years, the actual service life shall prevail), and the explanatory materials of the research and development activities shall be attached;
6. The financial statements (including balance sheet, income statement and cash flow statement) and technical income of the enterprise in the last three fiscal years verified by qualified intermediaries, if the actual service life is less than three years, it shall be calculated according to the actual service life.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 25 The state gives preferential treatment to enterprise income tax to industries and projects that are supported and encouraged by the government.
Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.
Article 28 The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Article 30 The following expenses of an enterprise may be added and deducted when calculating the taxable income:
(a) research and development expenses incurred in the development of new technologies, new products and new processes;
(two) the wages paid by the disabled and other employed persons encouraged by the state.
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 90 Exemption or reduction of enterprise income tax on qualified technology transfer income mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law means that the part of technology transfer income of resident enterprises that does not exceed 5 million yuan in a tax year shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.