The recognized high-tech achievements transformation projects with independent intellectual property rights shall be exempted from enterprise income tax and business tax for five years, and 50% of the local share of value-added tax shall be returned; In the next three years, corporate income tax and business tax will be halved, and 50% of the local share of value-added tax will be returned. After the new projects digested and absorbed by high-tech enterprises are put into production, the profits of the projects will be exempted from enterprise income tax for three years, regardless of whether the enterprises have enjoyed preferential income tax reduction or exemption in previous years, as determined by the relevant departments of the municipal government and approved by the tax authorities.
Shares awarded and distributed to employees by high-tech enterprises and high-tech projects are exempted from personal income tax if they are reinvested in the production and operation of enterprises; If dividends have been paid or transferred, individual income tax shall be levied according to actual income.
The value-added tax of high-tech enterprises and high-tech projects can be based on the previous year, and the newly added value-added tax can be divided into parts, starting from 1998 (the newly recognized high-tech enterprises and high-tech projects are calculated from the year of recognition).
Within three years, the municipal finance department will return 50% of the products belonging to the national new product trial-production appraisal plan or trial-production plan and the first patented invention product produced in our city within three years from the date of product sales; The products of the provincial and municipal new product trial-production appraisal plan or trial-production plan, as well as the patented products of utility model produced in our city for the first time, will be fully refunded the income tax actually paid by the municipal finance after being examined and approved by the relevant municipal departments within two years from the date of product sales. 50% of the new VAT will be refunded. For the income of technical consultation, technical service and technical training obtained by enterprises engaged in the development of high-tech products in the process of technological achievements transfer, the part with an annual net income of less than 500,000 yuan shall be exempted from enterprise income tax, and the enterprise income tax shall be paid according to law for the excess part; For the income from technology transfer, technical consultation, technical training and technical services of scientific research institutions and institutions of higher learning, the annual net income is less than 6,543,800 yuan, and the enterprise income tax is exempted for the part exceeding 6,543,800 yuan.
The income from technical consultation, technical service and technical training during the transfer of the above-mentioned technical achievements shall be exempted from business tax.
Technology contracts signed by high-tech enterprises and high-tech projects are exempt from stamp duty.
The newly-built or newly-purchased production and business premises of high-tech enterprises and high-tech projects shall be exempted from property tax within five years from the date of completion or purchase.
The land for scientific research and production of high-tech enterprises and high-tech projects shall be exempted from the leasing of land use rights; Free of transaction fees, property registration fees and related expenses for purchasing production and business premises; The deed tax shall be returned by the financial department according to the actual amount paid.
High-tech enterprises can extract technology development expenses according to 3%-5% of sales in the current year. Enterprises engaged in the production of integrated circuits, mobile communication and program-controlled switches, software, computers, biotechnology and new materials can be extracted at the ratio of 5%- 10% after approval. If the extracted technology development fee is not used up in the current year, the balance can be carried forward to the next year to make up the difference.
Legal basis:
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 9 After obtaining the qualification of high-tech enterprise, an enterprise shall go through the formalities of tax reduction and exemption with the competent tax authorities in accordance with the provisions of Article 4 of these Measures.
People's Republic of China (PRC) enterprise income tax law
Article 28 The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Article 30 The following expenses of an enterprise may be added and deducted when calculating the taxable income:
(a) research and development expenses incurred in the development of new technologies, new products and new processes;
(two) the proportion of research and development expenses in sales revenue is not less than the prescribed proportion;
(three) the proportion of high-tech products (services) income in the total income of the enterprise is not less than the prescribed proportion;
(four) the proportion of scientific and technological personnel in the total number of employees of the enterprise is not less than the prescribed proportion;
(5) Other conditions stipulated in the Administrative Measures for the Identification of High-tech Enterprises.