1, enterprise income tax
(1) High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%. High-tech enterprises that the state needs to support mainly refer to enterprises that have core independent intellectual property rights and meet the requirements stipulated in the Administrative Measures for the Identification of High-tech Enterprises (Guo Ke Zheng Fa [2008]172).
Document basis: Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, Administrative Measures for the Identification of High-tech Enterprises (Guo Ke Zheng Fa [2008] 172).
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit the declaration materials in accordance with the requirements of the competent tax authorities within the period of final settlement. The materials submitted include: valid high-tech enterprise certificate (copy with official seal); Other materials required by the competent tax authorities.
(2) The research and development expenses incurred by enterprises in developing new technologies, new products and new processes can be added and deducted when calculating taxable income. R&D expenses plus deduction refers to the R&D expenses incurred by enterprises for developing new technologies, new products and new processes. If intangible assets are not included in the current profits and losses, 50% of R&D expenses will be deducted on the basis of actual deduction according to regulations. Intangible assets shall be amortized at 150% of the cost of intangible assets.
Document basis: Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Pre-tax Deduction of Research and Development Expenses of Enterprises (for Trial Implementation) (Guo Shui Fa [2008] 1 16).
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit the declaration materials in accordance with the requirements of the competent tax authorities within the period of final settlement. The materials submitted include: independent, commissioned and cooperative R&D project plan and R&D expense budget (copy stamped with official seal); The establishment of independent, commissioned and cooperative research and development specialized institutions or project teams and the list of professionals; Summary of research and development expenses of independent, commissioned and cooperative research and development projects in that year; Resolution document of the general manager's office meeting or the board of directors on the establishment of independent, entrusted and cooperative R&D projects (copy with official seal); A contract or agreement for entrusting or cooperating in research and development projects (copy with official seal); Information about the effectiveness of research and development projects, research results reports, etc. ; Other materials required by the competent tax authorities.
(three) venture capital enterprises engaged in venture capital that the state needs to support and encourage can deduct the taxable income according to a certain proportion of the investment amount. Deduction of taxable income means that if a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises for more than 2 years by means of equity investment, it can deduct the taxable income of the venture capital enterprise in the year when its equity has been held for 2 years. If the deduction is insufficient in the current year, it can be carried forward in future tax years.
Document basis: Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations.
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit the declaration materials in accordance with the requirements of the competent tax authorities within the period of final settlement. The materials submitted include: record of deduction qualification: ① certificate or document of venture capital enterprise approved by the competent department (copy with official seal); High-tech enterprise certificate of the small and medium-sized high-tech enterprise invested (copy with official seal); (3) Investment contract, agreement and capital verification certificate of actual investment (copy with official seal); (4) A statement that the invested small and medium-sized high-tech enterprises are not listed; ⑤ Other materials required by the competent tax authorities. Deduction of taxable income for filing: ① certificate or document of venture capital enterprise approved by the competent department (copy with official seal); High-tech enterprise certificate of the small and medium-sized high-tech enterprise invested (copy with official seal); (3) Investment contract, agreement and capital verification certificate of actual investment (copy with official seal); (4) List of records of taxable income deduction of venture capital enterprises; ⑤ Other materials required by the competent tax authorities.
(4) Income from qualified technology transfer may be exempted from or reduced from enterprise income tax. Exemption or reduction of enterprise income tax on qualified technology transfer income means that the part of technology transfer income of resident enterprises that does not exceed 5 million yuan in a tax year is exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Document basis: Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations.
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit the declaration materials in accordance with the requirements of the competent tax authorities within the period of final settlement. The materials submitted include: the technology transfer contract registered by the administrative department of science and technology (copy with official seal); Technology transfer contract identification registration certificate and identification registration form (copy with official seal); List of actual technical income; Accounting statement of project income; Other materials required by the competent tax authorities.
(five) due to technological progress and other reasons, it is really necessary to accelerate the depreciation of fixed assets of enterprises, and the depreciation period can be shortened or accelerated depreciation can be adopted. Fixed assets that can be depreciated by shortening the depreciation period or accelerating depreciation include: fixed assets whose products are updated faster due to technological progress; Dealing with fixed assets with strong vibration and high corrosion all the year round. If the depreciation period is shortened, the minimum depreciation period shall not be less than 60% of the depreciation period stipulated in Article 60 of the Regulations; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.
Document basis: Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations.
Operation flow: Taxpayers calculate tax reduction and exemption by themselves.
(six) the employee education expenses incurred by innovative enterprises in the demonstration area, which do not exceed the total wages and salaries, are allowed to be deducted when calculating the taxable income; The excess shall be allowed to be carried forward and deducted in future tax years.
Document basis: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pilot Policy of Pre-tax Deduction of Employees' Education Funds in Zhongguancun Science Park Construction National Independent Innovation Demonstration Zone (Caishui [2010] No.82).
Operation process: the above tax reduction and exemption items need to be filed.
(7) Enterprises engaged in state-supported research and development activities in high-tech fields in the demonstration zone, the Guide to Key Fields of High-tech Industrialization with Current Priority Development (2007 Edition) issued by the National Development and Reform Commission and other departments, and the projects in high-tech fields currently developed in Zhongguancun National Independent Innovation Demonstration Zone are allowed to deduct the following expenses actually incurred in a tax year when calculating taxable income. New product design fee, new process specification formulation fee, technical books and materials directly related to R&D activities, and materials translation fee. The cost of materials, fuel and power directly consumed in R&D activities. Wages, salaries, bonuses, allowances and subsidies of on-the-job personnel directly engaged in R&D activities, and basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work injury insurance premiums, maternity insurance premiums and housing accumulation funds paid for on-the-job personnel directly engaged in R&D activities in accordance with the scope and standards stipulated by the relevant authorities in the State Council or the Beijing Municipal People's Government. Depreciation expenses or rental expenses of instruments and equipment specially used for R&D activities, as well as operation, maintenance, adjustment, inspection and repair expenses. Amortization expenses of intangible assets such as software, patents and non-patented technologies specially used for R&D activities. Development and manufacturing expenses of molds and process equipment specially used for intermediate test and product trial production, and purchase expenses of samples, prototypes and general test means that do not constitute fixed assets. Field trial fee for exploration and development technology and clinical trial fee for new drug development. Expenses for demonstration, appraisal, review and acceptance of research and development achievements.
Document basis: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pilot Policy of Adding and Deducting Research and Development Expenses for the Construction of National Independent Innovation Demonstration Zone in Zhongguancun Science Park (Cai Shui [2010] No.81).
Operation process: the above tax reduction and exemption items need to be filed.
2. Business tax
(1) Income from technology transfer, technology development and related technical consultation and technical services obtained by units and individuals (including foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals) shall be exempted from business tax.
Document basis: Notice of Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Implementing the Decision of Central the State Council on Strengthening Technological Innovation, Developing High-tech and Realizing Industrialization (Caishuizi [1999] No.273).
Operation process: the above tax reduction and exemption items need to be filed. After signing a technology contract, units and individuals shall, according to the list of application materials for exemption from business tax for technology transactions, bring the required information to the competent tax office to handle the application procedures for exemption from business tax for technology transactions for future reference. Among the materials listed in the list of materials, except for the brief description of business content and the power of attorney for technology transactions exempt from business tax, other materials can be copied and stamped with the official seal. The contents of the copy must be consistent with the original and marked in a prominent position. Units and individuals holding the Notice of Acceptance and Filing should fill in the Data Sheet of Exemption from Business Tax for Technology Transactions according to the data listed in the Data Sheet of Exemption from Business Tax for Technology Transactions before the end of the next month, and submit it to the competent tax authorities for reference together with a copy of the settlement invoice or other legal settlement income certificate.
(2) Science and technology business incubator is a science and technology entrepreneurial service organization with the purpose of promoting the transformation of scientific and technological achievements and increasing or decreasing high-tech enterprises and entrepreneurs. From June 5438+1 October1day to June 5438+February 3 1 day, 2008, the income from leasing the premises and houses and providing incubation services by incubating enterprises shall be exempted from business tax. "Incubation service" refers to the services provided for incubating enterprises that belong to the scope of consulting and technical services in the tax items of business tax "service industry", "leasing industry" and "other service industries".
Document basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Policy Issues Concerning Technology Business Incubators (Caishui [2007] 12 1No.).
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit filing materials according to the requirements of the competent tax authorities, including: filing forms for tax reduction and exemption; The administrative department of science and technology of the State Council issued the corresponding certification materials.
(3) National University Science Park is an institution that relies on universities with strong scientific research strength, combines the advantages of comprehensive intellectual resources and other social advantages of universities, and provides support platforms and services for the transformation of scientific and technological achievements of universities, the incubation of high-tech enterprises, the cultivation of innovative and entrepreneurial talents, and the integration of Industry-University-Research. From June 5438+1 October1day to June 5438+February 3 1 day, 2008, the income from leasing the premises and houses and providing incubation services by incubating enterprises shall be exempted from business tax. "Incubation service" refers to the services provided for incubating enterprises that belong to the scope of consulting and technical services in the tax items of business tax "service industry", "leasing industry" and "other service industries".
Document basis: Notice of Beijing Municipal Bureau of Finance and Beijing Local Taxation Bureau transmitting State Taxation Administration of The People's Republic of China's tax policy on National University Science Park (J.C.Y. [2007] No.2332).
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit filing materials according to the requirements of the competent tax authorities, including: filing forms for tax reduction and exemption; The administrative department of science and technology education in the State Council shall issue corresponding certification materials.
3. Personal income tax
(1) Scientific research institutions and institutions of higher learning will give individual rewards in the form of shares or investment proportion, and after being examined by the competent tax authorities, individual income tax will not be levied temporarily.
Document basis: Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Cancellation of the Examination Right of Temporary Exemption from Individual Income Tax for Promoting the Transformation of Scientific and Technological Achievements (Guo Shui Han [2007] No.833).
Operation process: the above tax reduction and exemption items need to be filed. Scientific research institutions, institutions of higher learning or award-winning personnel shall, within 30 days after the award is granted, submit to the competent tax authorities detailed information related to the award, such as the confirmation letter of high-tech achievements, the evaluation report of technological achievements and the confirmation letter.
(2) For the scientific and technological innovation and entrepreneurship enterprises in the demonstration area to transform scientific and technological achievements, the relevant technical personnel of the enterprise will be rewarded in the form of shares or capital contribution ratio. If it is difficult for technicians to pay taxes in one lump sum, they may pay individual income tax in installments upon examination and approval by the competent tax authorities.
Document basis: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pilot Policy of Individual Income Tax for Equity Incentive in Zhongguancun Science Park Construction in National Independent Innovation Demonstration Zone (Cai Shui [2010] No.83).
Operation process: the above tax reduction and exemption items need to be filed.
4. Local taxes
(1) From June 5438+0, 2008 to June 5438+00, June 5438+02, June 2065, and March1,eligible science and technology parks provide real estate and land for their own use, free of charge or through lease, and are exempt from property tax and urban land use tax.
Document basis: Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Tax Policy Issues Concerning National University Science Park (Caishui [2006 54 38+0] 120).
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit filing materials according to the requirements of the competent tax authorities, including: filing forms for tax reduction and exemption; The administrative department of science and technology education in the State Council shall issue corresponding certification materials.
(2) From June 65438+1 October 2008 to June 20081October 2008, the property and land provided by qualified incubators for their own use, free of charge or by lease to the incubating enterprises are exempt from property tax and urban land use tax.
Document basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Policy Issues Concerning Technology Business Incubators (Caishui [2007] 12 1No.).
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit filing materials according to the requirements of the competent tax authorities, including: filing forms for tax reduction and exemption; The administrative department of science and technology of the State Council issued the corresponding certification materials.
(3) Energy conservation and environmental protection industry
industrial and commercial income tax
1. The income of enterprises engaged in qualified environmental protection, energy saving and water saving projects shall be exempted from enterprise income tax from/kloc-0 to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year. Eligible environmental protection, energy saving and water saving projects include public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, technological transformation of energy saving and emission reduction, seawater desalination, etc. The specific conditions and scope of the project shall be formulated by the financial and tax authorities of the State Council in consultation with the relevant departments of the State Council and submitted to the State Council for approval.
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers should submit filing materials according to the requirements of the competent tax authorities within the period of final settlement, including: project certification materials approved by relevant departments (copies with official seals); Obtain relevant certification materials of the first income, such as receipts and invoice stubs. (Copy with official seal); Accounting statement of project income; Other materials required by the competent tax authorities.
2, enterprises to buy environmental protection, energy saving and water saving, production safety and other special equipment investment, according to a certain proportion of tax credit. Tax credit refers to the purchase and actual use of special equipment for environmental protection, energy saving and water saving, safety in production and other special equipment specified in the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Environmental Protection and Catalogue of Preferential Enterprise Income Tax for Special Equipment for Safety in Production. 65,438+00% of the investment in special equipment can be credited from the tax payable of the enterprise in the current year; If the credit is insufficient in the current year, it can be carried forward in the next five tax years.
Document basis: Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of Enterprise Income Tax Preferential Catalogue for Environmental Protection Special Equipment, Enterprise Income Tax Preferential Catalogue for Energy-saving and Water-saving Special Equipment and Enterprise Income Tax Preferential Catalogue for Safety Production Special Equipment (Caishui [2008] No.48).
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers should submit filing materials according to the requirements of the competent tax authorities during the final settlement, including: credit qualification filing: invoices and lists for purchasing special equipment (copies with official seals); Special equipment fixed assets use card or special equipment fixed assets ledger (copy with official seal); Special equipment belongs to the statements of special equipment for environmental protection, special equipment for energy saving and water saving, special equipment for safety production and other special equipment and the statements of special equipment use specified in the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Environmental Protection, Catalogue of Preferential Enterprise Income Tax for Special Equipment for Energy Saving and Water Saving and Catalogue of Preferential Enterprise Income Tax for Special Equipment for Safety Production; Other materials required by the competent tax authorities. Tax credit filing: invoices and lists of special equipment procurement (copy stamped with official seal); Special equipment fixed assets use card or special equipment fixed assets ledger (copy with official seal); List of enterprise income tax credits for purchasing special equipment; Other materials required by the competent tax authorities.
3. From June 5438+1 October1day, 2008, enterprises take the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials, and the proportion of raw materials for producing products and materials shall not be lower than the standards specified in the Catalogue. The income from the production of products that are not restricted or prohibited by the state and meet the relevant standards of the state and unemployment shall be included in the total income at a reduced rate of 90%.
Document basis: Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of Enterprise Income Tax Catalogue for Comprehensive Utilization of Resources (Caishui [2008] No.47).
Operation process: the above tax reduction and exemption items need to be filed. Taxpayers shall submit the filing materials required by the competent tax authorities within the final settlement period, including: valid certificate of comprehensive utilization of resources, and the result document of enterprise identification for comprehensive utilization of resources published by the Beijing Municipal Development and Reform Commission (copy with official seal); A description of the comprehensive utilization of the actual resources of the enterprise (including the comprehensive utilization of resources, technical standards, product names, etc.) and a separate accounting of the income from comprehensive utilization of resources; Other materials required by the competent tax authorities.