According to the relevant provisions of China's current laws and regulations, the establishment of high-tech enterprises in China can enjoy the following preferential policies, namely:
1, enjoy the enterprise income tax reduction of 15%; 2, can get the national finance and high-tech enterprises technical subsidies;
3, can undertake the corresponding government high-tech projects. Entrepreneurs who want to start high-tech enterprises can learn about relevant preferential policies in advance.
Specific provisions on preferential tax policies for high-tech enterprises
(1) Preferential income tax rate. High-tech enterprises enjoy the preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.
(2) "two exemptions and three reductions". Within the scope of the former Shenzhen Special Economic Zone, enterprises established after June 5438+1 October1in 2008 shall be exempted from enterprise income tax from the first year to the second year, and enterprise income tax shall be levied at the statutory tax rate of 25% in the third year to the fifth year.
(3) Talents live in peace. High-tech enterprises can recommend their Shenzhen high-level talents 1 person to apply for housing subsidies every two years. The subsidy standard is: 10% (about 700,000 in total) of the total amount of supporting subsidies from the governments of all districts according to the average price of commercial housing in Shenzhen last year of 32 square meters.
(4) Income from qualified technology transfer of high-tech enterprises shall be exempted from or reduced from enterprise income tax. In a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
(V) Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that allow accelerated depreciation include:
1, as a result of technological progress, fixed assets with faster product upgrading;
2. Fixed assets are in a state of 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 these regulations; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.
(6) R&D expenses plus deduction. If the R&D expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the 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.
(7) After obtaining the national high-tech enterprise certificate, you can enjoy the corresponding subsidies recognized by various districts, such as: Longhua New District 200,000, Baoan and Luohu 65,438+10,000 respectively.
(8) High-tech enterprises that enter the share agency system in the High-tech Zone to make share quotation transfer will be given a maximum subsidy of 6,543,800 yuan+0.8 million yuan.
(9) The recognition of high-tech enterprises is a necessary condition for the listing of the New Third Board, and priority is given to the approval of the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.
(ten) the identification of high-tech enterprises is one of the necessary conditions for applying for relevant funds from governments at all levels.
(eleven) high-tech enterprises can give priority to the approval of office and industrial land.
legal ground
administrative measures for the determination of high and new technology enterprises
Fourth, strengthen statistics and do a good job in policy effect analysis.
Combined with the identification and preferential treatment of high-tech enterprises, make good use of existing data and do a solid job in statistical analysis. Timely and comprehensively grasp the data such as the number of households recognized by high-tech enterprises, the number of households enjoying preferential treatment, and the amount of preferential treatment, carefully analyze the policy effect, find problems in time, and do a good job in the follow-up work of policy implementation, so as to provide reference for further improving policies and strengthening management, and make suggestions for the national economic upgrading and development.