Enterprise income tax rate of small and medium-sized science and technology enterprises

It can be calculated by 15%. However, when filling in the actual tax return, the tax rate is 25% first, and then the tax rate of 10% is deducted from the preferential table. High-tech small and medium-sized enterprises are not necessarily high-tech enterprises, so if they have not obtained the high-tech enterprise certificate, the enterprise income tax rate of 25% is applicable. Those who meet the conditions are qualified.

The enterprise income tax rate is now implemented according to the policy of small and micro enterprises, which is more favorable. 654.38+00,000 yuan is taxed at 5% of the annual profit.

Preferential tax policies for small and medium-sized science and technology enterprises

According to statistics, the tax reduction in 20 16 * * was 573.6 billion yuan, and that in 2017 * * was 91860 million yuan, an increase of 345 billion yuan over that in 20 16. From 20 18 to1-May, the preferential tax policies to support the development of small and micro enterprises were reduced by 94.3 billion yuan, an increase of 25%; Encourage preferential tax policies for high-tech enterprises to reduce taxes by 288.6 billion yuan, an increase of 46%; The preferential tax policies related to supporting the construction of ecological civilization reduced taxes by 53.6 billion yuan, an increase of 30%. The effective implementation of various tax reduction policies has further reduced the burden on market players and helped enterprises move forward lightly.

Tax deduction

Preferential policies enjoyed by technology transfer contracts

Technology transfer contract: in a tax year, if the income from technology transfer of resident enterprises does not exceed 5 million yuan, it will be exempted from enterprise income tax; If it exceeds 5 million yuan, the enterprise income tax will be levied by half.

Scope of technology transfer: including the transfer of patented technology, computer software copyright, integrated circuit layout design right, new plant varieties, new biomedical varieties and other technologies determined by People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China.

For enterprises recognized as high-tech enterprises:

1, corporate income tax is levied at the reduced rate of 15%.

2. Enjoy financial subsidies from provinces, cities, districts and counties.

3. As an intangible asset, it can play a key role in the process of financing, merger and listing.

4. It has obvious advantages in improving the bidding qualification level of enterprises and bidding for major projects.

5. Employees' education expenditure not exceeding 8% of the total wages and salaries shall be deducted from the taxable income of enterprise income tax; The part exceeding 8% is allowed to be carried forward to the next tax year for deduction.

Legal basis:

Article 27 of the Enterprise Income Tax Law stipulates that technology transfer that enjoys preferential treatment of enterprise income tax reduction and exemption shall meet the following four conditions:

1. The subject of technology transfer enjoying preferential treatment is the resident enterprise stipulated in the Enterprise Income Tax Law;

2. Technology transfer falls within the scope stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China;

3. Domestic technology transfer is recognized by science and technology departments at or above the provincial level;

4. The transfer of technology to foreign countries is recognized by the commercial departments at or above the provincial level.