1, tax incentives:
In order to encourage the technological progress of enterprises, the new tax law stipulates that enterprise income tax shall be levied at a reduced rate of 15% for high-tech enterprises that need key support from the state.
Preferential tax policies to promote technological innovation and scientific and technological progress.
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.
The research and development expenses incurred by enterprises in developing new technologies, new products and new processes shall be deducted by 50% on the basis of actual deduction.
If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years, it can deduct the taxable income of the venture capital enterprise that has held equity for 2 years in the current year according to 70% of its investment; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
The fixed assets of enterprises are due to technological progress and other reasons (fixed assets with faster product upgrading; Fixed assets that are in a state of strong vibration and high corrosion all the year round), if it is really necessary to accelerate depreciation, the depreciation period can be shortened or the accelerated depreciation method can be adopted.
2. Special funds
The municipal government set up special funds to encourage and promote the development of high-tech industries.
(1) The municipal government has set up technological innovation funds, venture capital, discount loans and loan guarantees to promote the transformation of high-tech achievements.
(2) the municipal government set up intellectual property development and protection funds. Organizations and individuals applying for patents at home and abroad may be given certain subsidies for patent application fees and patent maintenance fees; For patent technology implementation projects with market prospects, a certain amount of patent implementation funds can be given at one time.
(3) The municipal government has set up a special fund for the development of Zhongguancun Science Park to support high-tech enterprises in the Science Park to carry out infrastructure construction and the transformation of high-tech achievements projects with free or discounted loans. For example, Zhongguancun Science Park Industrial Development Fund, in 2005, the first batch of special projects and the second batch of special projects in Zhongguancun Science Park were clearly stipulated, which were aimed at high-tech enterprises in the science park.
(4) The Municipal Economic Commission and the Municipal Science and Technology Commission arrange not less than 50% of the funds from the technical transformation funds, structural adjustment funds and scientific and technological funds every year, and give discount, capital injection, research and development subsidies and other support to the high-tech achievement transformation project and the joint implementation project in Industry-University-Research.
3. Concessions of talents
(1) The professional technical and management talents from other provinces and cities needed by high-tech enterprises and high-tech achievements transformation projects in this Municipality are granted work residence permits and enjoy the treatment of citizens in this Municipality with the approval of the Municipal Personnel Bureau. Hold the "work permit" for three years, recommended by the employer and approved by the relevant departments to handle the transfer procedures.
Graduates who have obtained bachelor's degrees or above from institutions of higher learning and scientific research institutions within the administrative area of this Municipality and are employed in high-tech enterprises in science and technology parks may directly apply for permanent residence in this Municipality.
(2) For overseas students who have obtained long-term (permanent) residency abroad, in order to implement the transformation of scientific and technological achievements, they can set up enterprises in this city (the registered capital is not less than 654.38+10,000 yuan), and after being recognized by the Municipal Personnel Bureau and approved by the Municipal Foreign Economic and Trade Commission, they can be registered as foreign-invested enterprises in the Municipal Administration for Industry and Commerce and enjoy preferential policies for foreign-invested enterprises in this city.
(3) encourage all kinds of personnel to establish scientific and technological enterprises or enterprises to engage in the transformation of high-tech achievements through full-time and part-time forms. Scientific research institutions and institutions of higher learning that implement personnel competition for posts shall allow those who have left their posts to return to their original units to compete for posts within the time limit prescribed by the units, and ensure that those who have left their posts again enjoy the same welfare benefits as continuous staff.
(4) Professional and technical personnel and management personnel who have made significant contributions to the transformation of high-tech achievements shall be awarded honorary titles and rewarded by the municipal government, and the prize money won shall be exempted from personal income tax.
(5) Contributing shares to a limited liability company or an unincorporated enterprise with high-tech achievements, and the price of high-tech achievements can reach 35% of the registered capital of the company or enterprise, unless otherwise agreed.
What kind of enterprises can be recognized as high-tech enterprises?
High-tech enterprises should be resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than 1 year by continuously carrying out research and development and technological achievements transformation in high-tech fields supported by the state, forming core independent intellectual property rights of enterprises, and carrying out production and business activities on this basis. There are three meanings here. First, the research and development, production and operation activities of enterprises must conform to the industrial technology direction supported by the state and fall within the scope stipulated by the state in the high-tech field; Second, it will become a necessary condition for high-tech enterprises to have sustainable independent research and development capabilities and core independent intellectual property rights; Third, the main business of an enterprise must be closely related to its own R&D and technological achievements transformation activities. Enterprises that meet the above characteristics and reach the corresponding identification indicators can be identified as high-tech enterprises. Enterprises that do not carry out research and development activities and simply engage in the production and processing of high-tech products cannot be recognized as high-tech enterprises.