I. Income tax benefits that enterprises within the scope of recognition can enjoy
High-tech enterprises are subject to the enterprise income tax rate of 15%, which is a tax benefit indicated in the Enterprise Income Tax Law. This preferential treatment can also benefit high-tech enterprises' income obtained from abroad, which is also subject to the 15% tax rate, and allow the income obtained from abroad to pay tax credit for domestic income tax.
The preferential policy of allowing pre-tax deduction of employee education funds is not limited to high-tech enterprises, but the pre-tax deduction ratio is generally 2.5%. However, high-tech enterprises can enjoy a larger pre-tax deduction ratio: the part of the employee education expenses incurred by high-tech enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax.
when the income tax of high-tech enterprises and small and medium-sized scientific and technological enterprises is settled in the annual income tax, the maximum allowable carry-over period is 1 years. In the enterprise income tax law, the maximum allowable period for making up the annual losses of general enterprises is 5 years. Even the policies introduced during the epidemic period can only carry forward the fixed number of years for enterprises in certain difficult industries for 8 years.
technologically advanced service enterprises and high-tech enterprises enjoy the same income tax rate, but unlike high-tech enterprises, they focus on providing high value-added services.
technologically advanced service enterprises have corresponding certification management measures. The place of incorporation; Engaged in the business within the scope of technology-advanced service business, which accounts for more than 5% of the total income of the enterprise and more than 5% of employees with college education; The income from offshore service outsourcing business shall not be less than 35% of the total income of the enterprise.
technologically advanced service enterprises can also enjoy 8% of staff education expenditure.
2. The following are two additional preferential policies that can be enjoyed by ordinary resident enterprises:
This policy for pre-tax deduction of R&D expenses can be enjoyed by ordinary enterprises, except for industries that are not applicable, such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, morning service with lease contract, entertainment, and industries that are not applicable by official regulations. Moreover, there are official standards for the collection and accounting of R&D expenses. Some enterprise products (services), such as routine upgrades, are not subject to the pre-tax deduction policy, and the activity expenses cannot be collected into the R&D expenses plus deduction. Therefore, finance should pay attention to the accounting of this expense at ordinary times.
the transfer of patented technology is conducive to the diffusion and renewal of technology, and also to the realization of patented technology by enterprises. Enterprises can get tax-free income from patent transfer, and ordinary resident enterprises can also enjoy it! Note that the tax-free scope of this income is 5 million, and if it exceeds, you need to pay taxes, but you can also enjoy income tax at half. Finance can provide tax planning advice when such transfers are made, so as to maximize the profits of enterprises.
Do you understand these tax policies? Go and see if your enterprise meets the requirements immediately and apply for tax concessions as soon as possible.
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