List of preferential tax policies for high-tech enterprises
Tax preference is the tax encouragement and care measures given by the government to some specific tax objects, taxpayers or regions according to the general goal of political, economic and social development in a certain period. In recent years, in order to promote the development of high-tech industries and promote scientific and technological progress, the state has formulated and implemented a series of preferential tax policies. Generally speaking, China's tax incentives for high-tech enterprises can be roughly divided into three parts: first, tax incentives for high-tech enterprises established in high-tech industrial development zones; Second, tax incentives for foreign-invested high-tech enterprises and advanced technology enterprises; The third is tax incentives for software companies and integrated circuit companies. In order to help high-tech enterprises make better use of preferential tax policies, the following are related policies.
I. Preferential policies for high-tech enterprises (domestic enterprises) in high-tech industrial development zones
(1) A new technology enterprise established in Beijing New Technology Development Experimental Zone
Beijing New Technology Development Experimental Zone was established in 1988. For new technology enterprises established in the experimental area, that is, technology-intensive and intelligence-intensive economic entities engaged in the research, development, production and operation of one or more new technologies and their products, the following preferential tax reductions and exemptions are implemented:
Income tax will be levied at a reduced rate of 15% for new technology enterprises in the experimental area. If the output value of an enterprise's export products reaches more than 40% of the total output value of that year, with the approval of the tax authorities, the income tax will be levied at a reduced rate of 10%. New technology enterprises shall be exempted from income tax within three years from the date of establishment. With the approval of the department designated by the Beijing Municipal People's Government, the income tax can be levied at the above tax rate by half in the fourth to sixth years.
Imported raw materials and spare parts needed by new technology enterprises in the experimental area to produce export products are exempt from import licenses, and the customs will accept them on the basis of the contract and the approval documents of the designated departments of the Beijing Municipal People's Government. With the approval of the customs, bonded warehouses and bonded factories can be set up in the experimental area, and the customs shall supervise the processing of imported raw materials and spare parts according to the supplied materials; According to the actual processed export quantity, import duties and import value-added tax are exempted. Export products are exempt from export tax. However, if bonded goods are converted into domestic sales, they must be approved by the original examination and approval department, and the customs agrees to pay taxes according to regulations.
(2) High-tech enterprises established in the National High-tech Industrial Development Zone
Following the approval of the establishment of the Beijing New Technology Industry Development Experimental Zone, the State Council selected a number of development zones as national high-tech industrial development zones in 199 1 and gave them corresponding tax incentives.
These high-tech industrial development zones include: Wuhan Donghu New Technology Industrial Development Zone, Nanjing Pukou High-tech Export-oriented Development Zone, Shenyang Nanhu Technology Development Zone, Tianjin New Technology Industrial Park, Xi 'an New Technology Industrial Development Zone, Chengdu High-tech Industrial Development Zone, Weihai Torch High-tech Industrial Development Zone, Zhongshan Torch High-tech Industrial Development Zone, Changchun Nanhu Nanling New Technology Industrial Park, Harbin High-tech Development Zone, Changsha Science and Technology Development Experimental Zone, Fuzhou Science and Technology Park, Guangzhou Tianhe High-tech Industrial Development Zone, Hefei High-tech Industrial Park, Chongqing High-tech Industrial Development Zone, Hangzhou High-tech Industrial Development Zone, Guilin High-tech Industrial Development Zone, Zhengzhou High-tech Industrial Development Zone, Lanzhou Ningwozhuang High-tech Industrial Development Zone, Shijiazhuang High-tech Industrial Development Zone, Jinan High-tech Industrial Development Zone, Shanghai caohejing Emerging Technology Development Zone, Dalian High-tech Industrial Park, Shenzhen High-tech Industrial Development Zone, Xiamen Torch High-tech Industrial Development Zone, Hainan International Science and Technology Park, etc. Enterprises recognized as high-tech enterprises by relevant departments in the National High-tech Industrial Development Zone shall be exempted from enterprise income tax for 2 years from the year of production, except for the enterprise income tax at a reduced rate of 15%.
The scope of high technology is as follows:
1. Microelectronics Science and Electronic Information Technology;
2. Space science and aerospace technology;
3. Optoelectronic science and opto-mechanical integration technology;
4. Life science and bioengineering technology;
5. Material science and new material technology;
6. Energy science and new energy, high-efficiency and energy-saving technologies;
7. Ecological science and environmental protection technology;
8. Earth science and ocean engineering technology;
9. Basic materials science and radiation technology;
10. medical science and biomedical engineering;
1 1. Other new processes and technologies applied on the basis of traditional industries.
The scope of high-tech will be supplemented and revised according to the continuous development of high-tech at home and abroad, and will be announced by the Ministry of Science and Technology. As a high-tech enterprise, it must meet the following conditions:
1. Engaged in the research, development, production and operation of one or more high-tech and its products within the above scope. Except for pure commercial operation.
2 the implementation of independent accounting, independent operation, self financing.
3. The person in charge of the enterprise refers to the scientific and technical personnel who are familiar with the research, development, production and operation of the products of the enterprise, and are full-time personnel of the enterprise.
4. Scientific and technical personnel with college education or above account for more than 30% of the total employees of the enterprise, and scientific and technical personnel engaged in research and development of high-tech products should account for more than 10% of the total employees of the enterprise. In labor-intensive high-tech enterprises engaged in the production or service of high-tech products, technical personnel above junior college account for 20% of the total number of employees.
5. It has funds of more than 500,000 yuan, and has business premises and facilities suitable for its business scale.
6 research and development funds for high-tech and its products should account for more than 3% of the total annual income of this enterprise.
7. The total income of high-tech enterprises generally consists of technical income, output value of high-tech products, output value of general technical products and technology-related trade. The sum of the technical income and the output value of high-tech products of high-tech enterprises should account for more than 50% of the total income of the enterprise in that year. Technical income refers to the income of high-tech enterprises from technical consultation, technology transfer, technical service, technical training, technical engineering design and contracting, technology export, digestion and absorption of imported technology and pilot products.
8 clear articles of association and strict technical and financial management system.
9. The operating period of the enterprise exceeds 10 years.
To establish a high-tech enterprise, an application must be submitted to the Development Zone Office, and a high-tech enterprise certificate will be issued upon examination and approval by the provincial and municipal science and technology commissions. The development zone office regularly evaluates high-tech enterprises according to the above conditions, and high-tech enterprises that do not meet the conditions shall not enjoy preferential tax policies.
In the development zone, scientific research units owned by the whole people that reduce or exempt all administrative expenses according to state regulations and implement economic self-reliance may be converted into high-tech enterprises with the approval of the development zone office.
II. Preferential tax policies for foreign-invested high-tech enterprises and advanced technology enterprises
(1) High-tech enterprises established in high-tech industrial development zones
Enterprises with foreign investment located in the National High-tech Industrial Development Zone and the Beijing High-tech Industrial Development Experimental Zone, which are recognized as high-tech enterprises, shall pay enterprise income tax at a reduced rate of 15% from the tax year when they are recognized as high-tech enterprises or high-tech enterprises. For foreign-invested enterprises recognized as high-tech enterprises (excluding new-tech enterprises established in Beijing New-tech Industrial Development Experimental Zone), if the operating period exceeds 10 years, the income tax will be exempted in the first and second years from the profit-making year, and the income tax will be halved in the third to fifth years upon the application of the enterprise and the approval of the local tax authorities. Foreign-invested enterprises established in the Beijing New Technology Industrial Development Experimental Zone and recognized as new technology enterprises shall be exempted from income tax for three years from the date of establishment with the approval of the departments designated by the Beijing Municipal Government, and the income tax shall be halved in the fourth to sixth years.
Foreign-invested enterprises in Beijing New Technology Development Experimental Zone, which are recognized as new technology enterprises, can enjoy preferential tax reduction and exemption for the remaining years of the tax reduction and exemption period after the profit-making year or the opening year of the enterprise. Anyone who is recognized as a high-tech enterprise or a high-tech enterprise after the expiration of the tax reduction or exemption applicable according to the relevant regulations will no longer enjoy the above preferential enterprise income tax reduction or exemption on a regular basis.
When an enterprise applies for tax reduction or exemption, it shall provide a certificate issued by the relevant department to identify a high-tech enterprise and report it to the local tax authorities for examination and approval.
In addition, foreign-invested enterprises established in special economic zones and economic and technological development zones that are recognized as high-tech enterprises shall be implemented in accordance with the preferential tax policies of special economic zones and economic and technological development zones.
For productive foreign-invested enterprises (hereinafter referred to as "two-intensive enterprises") engaged in technology-intensive and knowledge-intensive projects established in the old urban areas of coastal economic development zones, special economic zones and economic and technological development zones, the enterprise income tax shall be levied at the reduced rate of 15%. "Two intensive enterprises" can be judged according to the standards of high-tech enterprises formulated by the State Science and Technology Commission. In the specific implementation, the enterprise should apply. After being audited by the Provincial Science and Technology Commission and issuing an audit certificate, it shall be reported to the provincial competent tax authorities for examination, and the provincial tax authorities shall report it to State Taxation Administration of The People's Republic of China for approval after passing the examination.
(2) Advanced technology enterprises established by foreign investors.
Advanced technology enterprises established by foreign investors, which are still advanced technology enterprises after the expiration of the tax exemption or reduction stipulated in the tax law, may extend the tax rate stipulated in the tax law for three years and reduce the enterprise income tax by 50%. However, if the actual income tax rate paid by the enterprise after halving is lower than 10%, the enterprise income tax shall be paid at 10%.
At the same time, it is recognized as an advanced technology enterprise and a product export enterprise, allowing enterprises to choose to enjoy one of the tax benefits, but not both.
According to the regulations, all foreign-invested enterprises that meet the above conditions should submit the certification documents issued by the relevant departments for examination and approval by the local tax authorities when applying for tax concessions.
(3) Advanced technology enterprises directly established and expanded by foreign investors in China.
Foreign investors who directly reinvest in the establishment and expansion of advanced technology enterprises in China can fully refund the enterprise income tax paid by their reinvestment in accordance with the relevant regulations of the State Council. The tax refund is calculated according to the following formula:
Tax refund amount = reinvested amount ÷( 1- sum of original actual applicable enterprise income tax rate and local income tax rate) × original actual applicable enterprise income tax rate× tax refund rate.
If a foreign investor directly reinvests in establishing or expanding an advanced technology enterprise, he shall, within one year after the reinvestment capital is invested, return all the income tax paid by the reinvested part to the local tax authorities with the supporting materials issued by the examination and confirmation department. If the invested enterprise is not recognized as an advanced technology enterprise by the relevant departments for some reason within the stipulated reinvestment tax refund period, the tax authorities shall handle the tax refund at the rate of 40%. If the invested enterprise is recognized as an advanced technology enterprise after 3 years of production and operation or reinvestment funds, the difference can be refunded at the tax refund rate of 100%.
According to the regulations, when foreign investors apply for tax refund according to the above provisions, they should provide the tax authorities with certificates that can confirm the year in which their reinvested profits belong. If no proof can be provided, the tax authorities can calculate the year of reinvested profits from the earliest year to the later year according to the book dividend payable of the enterprise before the foreign investor reinvests or the undistributed profits belonging to the foreign investor, and calculate the enterprise income tax that should be refunded accordingly.
Three. Preferential tax policies for software enterprises and integrated circuit enterprises
Software enterprises and integrated circuit enterprises established in China, regardless of ownership, can enjoy the following preferential policies:
(1) Preferential VAT
From June 24, 2000 to 20 10, general taxpayers of value-added tax sold their own software products, while general taxpayers of value-added tax sold their own integrated circuit products (including monocrystalline silicon wafers). After the value-added tax is levied at the statutory tax rate of 17%, the actual tax burden of value-added tax exceeding 3% will be refunded immediately. The tax refund is used by enterprises to research and develop software products and expand reproduction, and is not taxed as taxable income of enterprise income tax.
General VAT taxpayers sell imported software after localization transformation such as redesign, improvement and conversion (excluding simple Chinese character processing of imported software), and the software they sell can enjoy the VAT policy of refund upon collection in accordance with the relevant provisions of software products developed and produced by themselves.
Software products exported by enterprises themselves or entrusted or sold to export enterprises are not applicable to the method of immediate refund of value-added tax.
(2) Preferential treatment of enterprise income tax
The first is to encourage new software manufacturers. From the profit-making year, the enterprise income tax will be exempted in the first and second years, and the enterprise income tax will be halved in the third to fifth years. Second, the enterprise income tax will be levied at a reduced rate of 10% for key software production enterprises within the national planning and layout that did not enjoy tax exemption in that year. Third, the wages and training expenses of software production enterprises can be deducted according to the facts when calculating the taxable income. Fourth, enterprises and institutions purchase software. If the purchase cost reaches the standard of fixed assets or constitutes intangible assets, it can be accounted for as fixed assets or intangible assets. Domestic-funded enterprises are approved by the competent tax authorities; Foreign-invested enterprises with an investment of more than US$ 30 million must be reported to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) for approval; With the approval of the competent tax authorities, the depreciation or amortization period of foreign-invested enterprises with an investment of less than US$ 30 million may be appropriately shortened to a minimum of two years.
(3) Tariff and import value-added tax concessions
For the self-use equipment required by the recognized software production enterprise, as well as the technology (including software) and accessories and spare parts imported with the equipment according to the contract, it is not necessary to issue a confirmation letter and occupy the total investment. Except for the goods that are not duty-free in the Catalogue of Imported Goods for Foreign Investment Projects and the Catalogue of Imported Goods for Domestic Investment Projects stipulated in the State Council Guofa [1997] No.37, they are exempt from customs duties and import value-added tax.
(4) Special concessions of integrated circuit enterprises
Integrated circuit manufacturing enterprises that invest more than 8 billion yuan or whose integrated circuit line width is less than 0.25μm can enjoy the following preferential tax policies:
1. Encourage foreign investment in energy and transportation according to preferential tax policies.
2. Imported productive raw materials and consumables for personal use shall be exempted from customs duties and import value-added tax.
The customs shall provide customs clearance facilities for integrated circuit manufacturing enterprises that meet the above requirements.
Integrated circuits designed by integrated circuit design enterprises can be produced abroad if they cannot be produced at home. After the processing contract (including specification and quantity) is confirmed by the competent department of the industry, the tariff will be levied at the preferential provisional tax rate when importing.
It should be noted that software enterprises and integrated circuit manufacturing enterprises implement the annual review system, and enterprises that fail to pass the annual review will be disqualified from their software enterprises or integrated circuit manufacturing enterprises and will no longer enjoy relevant preferential policies.
Attachment: related documents
Reply of the State Council on the Provisional Regulations of Beijing New Technology Industry Development Experimental Zone (Guo Han [1988] No.74)
Notice of the State Council on Approving the National Hi-tech Industrial Development Zone and Relevant Policies and Regulations (Guo Fa [199 1] 12)
Income tax law of People's Republic of China (PRC) on foreign-invested enterprises and foreign enterprises and its implementation rules
Notice of State Taxation Administration of The People's Republic of China on Foreign-related Tax Issues Concerning the Implementation of the Tax Policies of the National Hi-tech Industrial Development Zone (Guo Fa [1991] No.663)
Notice of State Taxation Administration of The People's Republic of China on How to Apply Preferential Tax Policies to High-tech Enterprises (Guo Shui Fa [1994] 15 1)
Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Foreign-invested Enterprises' Enjoying Tax Preferences for "Two-intensive Enterprises" (Guo Shui Fa [1995] 139)
Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning Tax Refund for Foreign Investors in Foreign-invested Enterprises (Guo Shui Fa [1993]009)
Notice of State Taxation Administration of The People's Republic of China on Tax Refund for Reinvestment of Foreign Investors in Enterprises with Foreign Investment (Guo Fa [1996] 1 13)
Notice of the Ministry of Finance on the Measures for the Implementation of the Tax Preferential Provisions of the State Council Municipality on Encouraging Foreign Investment (Caishuizi [87] No.008)
Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Tax Policies to Encourage the Development of Software Industry and Integrated Circuit Industry (Caishui [2000] No.25)
Jiading District State Taxation Bureau Shanghai Local Taxation Bureau Jiading District Branch Bureau
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