I. Requirements for R&D investment
Enterprises need to continue to invest in R&D to ensure continuous technological innovation. Specifically, the proportion of R&D funds invested by enterprises should reach a certain standard, which usually requires not less than a certain proportion of enterprise sales, such as more than 5%. In addition, the proportion of R&D personnel in all employees of the enterprise should reach a certain standard, usually not less than 10%.
Second, the technical innovation requirements
1. Independent R&D capability: An enterprise should have certain independent R&D capability, be able to independently carry out scientific research projects and obtain certain technological achievements. This usually means that enterprises have a certain number of independent intellectual property rights such as invention patents, utility model patents or software copyrights.
2. Transformation of technological achievements: the technological achievements developed by enterprises should be smoothly transformed into products or services with market competitiveness, indicating that enterprises should not only have the ability of technological research and development, but also have the ability to commercialize technological achievements.
Third, senior talents and team building requirements
Enterprises should have a team of senior talents with high quality and strong professional ability, including R&D personnel and technical backbones with relevant scientific research background and experience. At the same time, enterprises should also pay attention to the technical training of employees and the renewal of professional knowledge in order to establish a perfect talent training mechanism.
Four. Requirements for intellectual property protection
Enterprises need to pay attention to intellectual property protection, including patent application, patent transformation and copyright application. This can not only protect the technological achievements of enterprises from infringement, but also enhance the core competitiveness of enterprises.
Five, product market competitiveness requirements
The products or services of an enterprise should have certain competitiveness in the market, including market share and customer satisfaction. At the same time, the products or services of enterprises should also have great development potential to adapt to the changes in future market demand.
Preferential tax policies for scientific and technological innovation enterprises
The preferential tax policies for scientific and technological innovation enterprises mainly include the following aspects:
I. Preferential enterprise income tax
1. Deduction of taxable income of venture capital enterprises: Corporate venture capital enterprises can deduct taxable income according to 70% of the investment amount when investing in start-up technology-based enterprises. The legal person partner of a partnership venture capital enterprise can also deduct the taxable income according to 70% of the investment amount when investing in the start-up high-tech enterprises or small and medium-sized high-tech enterprises.
2.R&D expenses plus deduction: enterprises can enjoy the preferential policy of R&D expenses plus deduction.
3. One-time pre-tax deduction of equipment and appliances: under certain conditions, equipment and appliances purchased by scientific and technological innovation enterprises can be deducted once before tax.
4. Reduction and exemption of technology transfer income: Resident enterprises can enjoy enterprise income tax reduction and exemption of technology transfer income.
5. High-tech enterprises are taxed at a reduced rate of 15%: technological innovative enterprises recognized as high-tech enterprises can enjoy a preferential corporate income tax rate of 15%.
Second, personal income tax concessions.
1. Individual partners of limited partnership venture capital enterprises can deduct taxable income: 70% of the investment can be deducted by investing in start-up technology-based enterprises.
2. Science and technology bonuses are exempt from personal income tax: Science and technology bonuses awarded by the state, provincial and ministerial level and international organizations are exempt from personal income tax.
Third, the value-added tax concessions.
1. Domestic R&D institutions and foreign R&D centers can fully refund the value-added tax when purchasing domestic equipment: these institutions can fully refund the value-added tax when purchasing domestic equipment.
2. Value-added tax on software products can be refunded immediately: for qualified software products, value-added tax can be refunded immediately.
Four. Other tax and fee concessions
1. Exemption from import duties, import value-added tax and consumption tax: scientific research, technological development and teaching supplies can be exempted from these taxes and fees when imported.
2. Non-profit scientific research institutions are exempt from property tax and urban land use tax for their own use: such institutions can enjoy exemption from property tax and urban land use tax.
Verb (abbreviation for verb) Other related policies
The income from providing incubation services to national and provincial science and technology business incubators, university science parks and national creative spaces shall be exempted from value-added tax, and the property and land used by these institutions for their own use and provided to incubation objects shall be exempted from property tax and urban land use tax.