National high-tech enterprise tax preferential policies mainly include the following aspects:
1. Corporate income tax preferential treatment
1. A reduced tax rate of 15%: According to Paragraph 2 of Article 28 of the "Enterprise Income Tax Law of the People's Republic of China" stipulates that high-tech enterprises that need key support from the state can levy enterprise income tax at a reduced rate of 15%.
2. Super deduction of R&D expenses: When calculating taxable income, high-tech enterprises can deduct R&D expenses as a super deduction, thus reducing the actual tax amount.
3. One-time pre-tax deduction for equipment and appliances: Equipment and appliances purchased by high-tech enterprises can be deducted one-time before tax, reducing the tax burden of the enterprise.
2. Personal income tax preferences
For employees of high-tech enterprises, especially technical personnel, there are also corresponding preferential personal income tax policies. For example, if individual partners of a limited partnership venture capital company invest in start-up technology companies, they can deduct a certain proportion of the investment amount from their taxable income.
3. Other tax benefits
1. Technology transfer income reduction and exemption: Resident enterprises’ technology transfer income can be exempted from or halved from corporate income tax within a certain amount.
2. Tax incentives for software companies: High-tech companies that have been certified as software companies can also enjoy reductions or exemptions from business tax and value-added tax.
National high-tech enterprise recognition conditions
The national high-tech enterprise recognition conditions mainly include the following points:
1. Enterprise registration time: Enterprises must apply for recognition Registered and established for more than one year.
2. Independent intellectual property rights: Enterprises registered in China (excluding Hong Kong, Macao and Taiwan), and their main products (services) through independent research and development, transfers, donations, mergers and acquisitions, etc. The core technology has independent intellectual property rights.
The quantity requirements for intellectual property rights include: at least 1 invention patent, new plant variety, etc., or 8 or more utility model patents, or 10 or more design patents or software copyrights that do not simply change the product pattern. .
3. Product field: The technology of the company's main products (services) must fall within the scope of the "High-tech Fields Supported by the State".
4. Proportion of scientific and technological personnel: The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities of an enterprise to the total number of employees of the enterprise in that year shall not be less than 10.
5. Proportion of R&D expenses: The proportion of the company’s total R&D expenses in the past three fiscal years to total sales revenue in the same period must meet the following conditions:
(1) In the most recent year For enterprises with sales revenue less than 50 million yuan, the ratio shall be no less than 5.
(2) For enterprises with sales revenue of 50 million to 200 million yuan in the most recent year, the ratio shall be no less than 4.
(3) For enterprises with sales revenue of more than 200 million yuan in the most recent year, the ratio shall be no less than 3.
Among them, the total research and development expenses incurred in China account for no less than 60% of the total research and development expenses.
6. Financial and growth requirements: The financial status of the enterprise must meet the growth requirements of high-tech enterprises, including indicators such as the proportion of revenue from high-tech products (services), sales and total assets growth.