At present, the Provincial Patent Office, the Provincial Department of Finance, the Provincial State Taxation Bureau and the Provincial Local Taxation Bureau have jointly formulated and issued the Measures for the Implementation of Preferential Tax Policies for Patent Products in Guangdong Province (Provisional). Excerpts are as follows:
Chapter I Article 3 Approved patented products can enjoy preferential tax policies in Guangdong Province. From the year when the Catalogue of Patent Products in Guangdong Province is published, the newly-added income tax and value-added tax will be fully returned to the production unit by the finance at the same level within 3 years of invention patent and 2 years of utility model patent.
Chapter II Article 4 To apply for tax incentives for patented new products, the following conditions shall be met at the same time:
1. The whole product or its key components have obtained the patent right of invention or utility model authorized by China National Intellectual Property Administration;
2. The patent right is valid, and there is no dispute over patent ownership;
Third, the finished product was produced in Guangdong Province for the first time;
Fourth, it has good market prospects and has achieved great economic and social benefits;
Five, product quality in line with national and industry standards, environmental protection, safety, health and other requirements in line with the relevant provisions;
Six, the product belongs to a special industry should hold a special license or the approval document of the competent department.
Chapter III Article 6 Tax incentives for patented products are handled once a year, and the reporting time is generally from September to 65438+ 10.
Eleventh patented products that enjoy preferential tax treatment after examination and approval shall be jointly compiled and issued by the Provincial Patent Administration Bureau, the Provincial Department of Finance, the Provincial State Taxation Bureau and the Provincial Local Taxation Bureau.