According to the Enterprise Income Tax Law of People's Republic of China (PRC), the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) and the policies and measures to promote the development of high-tech industries promulgated by Shenzhen in 2008, and according to the Administrative Measures for the Accreditation of High-tech Enterprises and the Administrative Guidelines for the Accreditation of High-tech Enterprises, the preferential measures for accredited national high-tech enterprises (registered in Hefei) are as follows: 1. Preferential policies 1. Taking Hefei as an example, some district governments have given financial subsidies to the successfully recognized national high-tech enterprises: Baohe District applied to become a high-tech enterprise for the first time, with a one-time subsidy of 65,438+10,000 yuan, Yaohai. 2. The first person in charge of the national high-tech enterprise R&D can enjoy the housing subsidy policy in Shenzhen, with a maximum of 400,000 yuan. 3. Enterprise income tax can enjoy a low tax rate of 15%. 4.R&D expenses can be deducted by 50% when calculating enterprise income tax, because the actual tax burden of enterprises is reduced under the same conditions. 5. It is beneficial to improve the R&D capability of enterprises. Through the process of high-tech certification and counseling, a group of professional R&D teams can be built for enterprises, which is conducive to improving the scientific and technological content of enterprise products, speeding up the upgrading of enterprise products and laying a solid foundation for enterprises to win and maintain the market. 6. The identification of high-tech enterprises that are conducive to protecting the core independent intellectual property rights of enterprises requires enterprises to have independent core intellectual property rights-patent rights. After the patent application and approval, the patented technology of the enterprise is protected by law. It is conducive to expanding the differentiation between enterprise products and products in the same industry, creating and maintaining famous products with characteristics, and providing technical support for enterprises to obtain and maintain high profits. 7. Appraisal standard for high-tech enterprises: The third item "R&D organization and management level" clearly requires that enterprise R&D activities should be listed as appraisal indicators for high-tech enterprises from the aspects of project report, accounting system, Industry-University-Research activities, R&D facilities and R&D personnel performance evaluation, which is conducive to improving enterprise organization and management level. 8, is conducive to improving the social visibility of enterprises to obtain high-tech enterprise certificate, is conducive to improving the brand awareness of enterprises, enhance product competitiveness, and establish a good social image of enterprises. 9. High-tech products conducive to improving social benefits can improve people's living standards and save social costs. Enterprises develop high-tech products to create profits for enterprises and improve social benefits. 10, which is beneficial for enterprises to enjoy preferential tax policies and financial subsidies.
Two, the application conditions of high-tech enterprises must meet the following six conditions:
(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than 1 year have independent intellectual property rights on the core technologies of their main products (services) through independent research and development, transfer, donation and merger in the last three years, or through exclusive licenses for more than five years;
(two) products (services) belong to the scope of "high-tech fields supported by the state";
(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;
(4) Enterprises continue to carry out research and development activities in order to acquire new scientific and technological knowledge (except humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:
1. The proportion of enterprises with sales income of less than 50 million yuan in the previous year is not less than 6%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the last year shall not be 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 are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;
(five) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;
(6) The indicators of R&D organization and management level, transformation ability of scientific and technological achievements, number of independent intellectual property rights, sales volume and total assets growth of enterprises meet the requirements of the Management Guidelines for the Identification of High-tech Enterprises.