Legal analysis: Preferential policies and subsidy amounts for Shanghai high-tech enterprise recognition in 2022: (1) Income tax rate concessions.

High-tech enterprises enjoy a preferential income tax rate of 15%, which is equivalent to a 40% reduction from the original 25%. Combined with the super deduction of R&D expenses, it can save up to 80% of corporate income tax; (2) Talents can be introduced to high-tech enterprises to settle (

(No quota limit); (3) Low-interest loans, technology performance loans, guaranteed fund loans; (4) After obtaining the national high-tech enterprise certificate, you can enjoy corresponding recognition subsidies in each district: Minhang’s first recognition is 250,000 yuan for new recognition, and 200,000 yuan for new move-ins.

Yuan, re-certified to 50,000 yuan; Songjiang District recognized 200,000 yuan for the first time, newly moved in 200,000 yuan, re-certified 50,000 yuan; Huangpu District recognized 200,000 yuan for the first time, and re-certified 100,000 yuan; Baoshan District recognized (re)certified for the first time

250,000 yuan, newly introduced 200,000 yuan; Jinshan District recognized 150,000 yuan for the first time; Hongkou District newly recognized and newly moved 200,000 yuan, recognized 100,000 yuan again; Changning District recognized 200,000 yuan for the first time, recognized 100,000 yuan again.

Application conditions: (1) The enterprise must be registered and established for more than one year when applying for certification; (2) The enterprise must play a core supporting role in the technology of its main products (services) through independent research and development, transfers, donations, mergers and acquisitions, etc.

The ownership of intellectual property rights; (3) The technology that plays a core supporting role in the company's main products (services) falls within the scope of the "High-tech Fields Supported by the State"; (4) The company's scientific and technological personnel engaged in R&D and related technological innovation activities

Accounting for no less than 10% of the total number of employees of the enterprise that year; (5) The total research and development expenses of the enterprise in the past three fiscal years (calculated based on the actual operating time if the actual operating period is less than three years, the same below) account for the total sales revenue of the same period.

The proportion meets the following requirements: a. For enterprises with sales revenue of less than 50 million yuan (inclusive) in the most recent year, the proportion shall not be less than 5%; b. Sales revenue in the most recent year is between 50 million yuan and 200 million yuan (inclusive).

), the proportion is not less than 4%; c. For companies with sales revenue of more than 200 million yuan in the last year, the proportion is not less than 3%.

Among them, the total research and development expenses incurred by the enterprise in China account for no less than 60% of the total research and development expenses; (6) the proportion of high-tech product (service) income in the past year to the enterprise's total income for the same period is not less than 60%

%; (7) The evaluation of enterprise innovation capabilities should meet corresponding requirements; (8) No major safety or major quality accidents or serious environmental violations occurred within the year before the enterprise applied for certification.

Legal basis: "Enterprise Income Tax Law of the People's Republic of China" Article 27 The following income of enterprises can be exempted from or reduced from enterprise income tax: (1) Income from agricultural, forestry, animal husbandry and fishery projects; (

2) Income from investment and operation of public infrastructure projects supported by the state; (3) Income from eligible environmental protection, energy and water conservation projects; (4) Income from eligible technology transfer; (5) This

The income specified in Article 3, Paragraph 3 of the Law.

Article 28 Qualified small and low-profit enterprises shall be levied corporate income tax at a reduced rate of 20%.

High-tech enterprises that need key support from the state are levied a corporate income tax at a reduced rate of 15%.

Article 29 The self-government organs of ethnic autonomous areas may decide to reduce or exempt the portion of the corporate income tax payable by enterprises in the ethnic autonomous areas that belongs to the local share.

If an autonomous prefecture or autonomous county decides to reduce or exempt taxes, it must be reported to the people's government of the province, autonomous region or municipality directly under the Central Government for approval.

Article 30 The following expenditures of an enterprise can be deducted in addition when calculating taxable income: (1) Research and development expenses incurred in developing new technologies, new products, and new processes; (2) Resettlement of disabled persons and those encouraged by the state to be resettled

Wages paid by other employed persons.