industrial and commercial income tax
● If the high-tech industrial development zone approved by the State Council is recognized as a high-tech enterprise by the administrative department of science and technology at or above the provincial level, the income tax may be levied at a reduced rate of 15%. (This article is limited to national high-tech enterprises)
● If the research and development expenses incurred by the enterprise for developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the research and development 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. (This article is limited to national high-tech enterprises)
● After the newly established software manufacturing enterprises in China are recognized, the enterprise income tax will be exempted in the first and second years from the profit-making year, and the enterprise income tax will be halved in the third to fifth years.
● If the key software manufacturing enterprises within the national planning layout did not enjoy tax exemption in that year, the enterprise income tax will be levied at the reduced rate of 10%.
Integrated circuit design enterprises are regarded as software enterprises and enjoy the relevant enterprise income tax policies of the above software enterprises.
The professional service team of Beijing Intellectual Property Agency Co., Ltd. will serve you wholeheartedly!
We are a group of agents who have been in the business for 6 years and provide customers with the following services all the year round:
1. Software copyright registration: it only takes 500 yuan/piece to apply for agency fee on normal working days.
2. Software enterprise certification: after certification, you can enjoy the preferential tax policy of "two exemptions and three reductions" for enterprise income tax.
3. Software product registration: After registration, the sales value-added tax of software products can enjoy the preferential tax policy that more than 3% can be refunded immediately.
4. Registration of technology contracts: the registered income can be exempted from business tax, and the part with the actual tax burden of value-added tax exceeding 6% is subject to the preferential tax policy of immediate collection and immediate refund.
5. Identification of high-tech enterprises: after identification, you can enjoy the preferential tax policy of enterprise income tax reduction 10%.
6. Application for innovation fund for small and medium-sized scientific and technological enterprises: the amount of support for start-up enterprises (enterprises established in the past three years) to set up projects in Beijing is not less than 200,000 yuan (free funding), and the amount of state support is generally 500,000 yuan; The amount of Beijing's support for growth-oriented enterprises (established for three years) is not less than 300,000 yuan. The amount of state support does not exceed 6,543,800 yuan.
business tax
● Income obtained by units and individuals engaged in technology transfer, technology development business and related technical consultation and technical services in this Municipality shall be exempted from business tax; Engaged in software copyright transfer business and software research and development business, mutatis mutandis, technology transfer and technology development business shall be exempted from business tax.
value-added tax
● VAT General taxpayers selling self-use software products will be subject to VAT at the statutory tax rate of 65,438+07% before 2065,438+00, and the actual tax burden will be refunded immediately.
● Value-added tax General taxpayers sell their own integrated circuit products (including monocrystalline silicon wafers). Before 2065,438+00, the value-added tax was levied at the statutory tax rate of 65,438+07%, and the part with the actual tax burden exceeding 6% will be refunded immediately, which will be used for enterprises to develop new integrated circuits and expand reproduction.
● Enterprises that develop and produce software products (in Zhongguancun Science Park) can pay 6% value-added tax on the sales of their software products according to the simple method.
individual income tax
● Professional and technical personnel and management personnel who have made significant contributions to the transformation of high-tech achievements will be awarded honorary titles by the municipal government and rewarded with special funds, and the winners will be exempted from personal income tax.
tariff
● Enterprises investing in Beijing are exempt from customs duties and import value-added tax when importing production equipment for their own use that meets relevant regulations; Investment enterprises with good reputation in Beijing enjoy convenient customs clearance treatment and set up express customs declaration windows at key ports.
● The self-use equipment for producing products listed in the national high-tech product catalogue and the technology, accessories and spare parts imported with the equipment according to the contract shall be exempted from customs duties and import value-added tax. Enterprises that introduce advanced technologies listed in the national catalogue of high-tech products shall be exempted from customs duties and import value-added tax for software fees paid overseas according to the contract. For the products listed in the Export Catalogue of High-tech Commodities in China by the Ministry of Science and Technology and the Ministry of Foreign Trade and Economic Cooperation, if the export tax rebate rate does not reach the tax rate, after the products are exported, the tax rebate can be handled according to the tax rate and the current regulations on the administration of export tax rebate.
● Self-use equipment required by software enterprises, as well as technology (including software) and accessories and spare parts imported with the equipment according to the contract, can be exempted from customs duties and import value-added tax. Enterprises shall declare directly to the customs with the software certification certificate and go through the relevant tax exemption procedures.
● Integrated circuit manufacturing enterprises are exempted from import duties and import value-added tax when they introduce integrated circuit technology and complete sets of production equipment.
Second, the talent policy of high-tech enterprises
● Fresh graduates from institutions of higher learning and research institutes within the administrative area of this Municipality who are employed in high-tech enterprises in Zhongguancun Science Park can directly apply for permanent residence in this Municipality.
● Enterprises can apply for a one-time special award for the senior managers of investment enterprises in Beijing recognized by the Municipal Economic Commission according to the Measures for the Recognition of Investment Enterprises in Beijing and Their Senior Managers. The special reward standard for house purchase is 80% of the local retained part of personal income tax paid by senior management personnel of investment enterprises in Beijing in the previous year.
● Children of senior managers of investment enterprises in Beijing can take the college entrance examination in Beijing, which can be treated equally with Beijing candidates; Employees and children of investment enterprises in Beijing can take the graduation examination of ordinary high schools in Beijing; Enterprises investing in Beijing to apply for the children of their employees in Beijing to attend primary and secondary schools in this city shall be arranged nearby by the district and county education administrative departments in accordance with relevant regulations.
● Arrange special funds in the municipal budget for senior managers and technicians of software enterprises to start high-tech enterprises or increase capital investment, as well as financial subsidies for individuals to buy houses and cars for the first time. The subsidy standard shall not exceed 80% of the personal income tax paid in the previous year. The Municipal Science and Technology Commission takes the lead in formulating measures for the management of the use of special funds and organizing their implementation.
According to the principle of voluntary enterprises, the proportion of employees' housing provident fund withdrawal in software enterprises can be increased to 20%.
● The senior managers of R&D institutions purchase commercial housing for the first time in this city, which is in line with the relevant provisions of "Several Provisions of Beijing Municipality on Expanding Opening to the Outside World and Promoting the Economic Development of the Capital" (Beijing Municipal Government [2002]12), and can apply to the Municipal Economic Commission for a reward according to a certain proportion of their personal income tax paid in the previous year.
● Funding for the cultivation of outstanding talents: The Organization Department of Beijing Municipal Committee is responsible for organizing the selection, and once a year, it gives free funding to individual and collective scientific research projects;
● Capital Model Workers: The Beijing Federation of Trade Unions is responsible for organizing the selection once a year to commend and reward the winners;
● Economic and technological innovation pacesetter: The Beijing Federation of Trade Unions is responsible for organizing the selection, and once a year, commending and rewarding the winners;
● Model of outstanding young engineers in Beijing: Beijing Association for Science and Technology is responsible for organizing the selection once a year to commend and reward outstanding young talents;
Three. Investment and financing support policies for high-tech enterprises
Equity financing: financial support for Zhongguancun's restructuring and listing
Zhongguancun high-tech enterprises that are restructured, listed on the agency system and listed at home and abroad will be given a one-time subsidy of 200,000 yuan, 500,000 yuan and 2 million yuan respectively.
Venture capital investment
Measures for the Administration of Follow-up Investment of Zhongguancun Venture Capital Guidance Fund 10-30% Follow-up Investment
Venture capital enterprise risk subsidy funds 10- 15% subsidy
Zhongguancun Investment and Financing Promotion Center-Investment and Financing Information Publishing Platform
Debt financing: Gazelle plans to discount Zhongguancun by 20-40%.
Four, high-tech enterprises patent support policy
Application stage: the application fee for pilot enterprises is fully reduced, and the application fee for non-pilot enterprises is reduced by 70%.
Agency fee subsidy 50% (Zhongguancun Agency Special Service Fund)
Acceptance stage:
10-49 applied for 70% invention of 200,000 yuan;
50-99 Apply for 70% invention with 500,000 yuan;
More than 70% of inventions 100 applications are 100 million yuan;
More than 20 authorized inventions are authorized 50% 65438+ 10,000 yuan.
PCT method to apply for foreign patents is 6,543,800 yuan each.
Implementation stage: patent entrepreneurship 10 or 15000 yuan.
Patent strategy 10 or150,000 yuan.
The patent pledge loan is subsidized by 50%, and the annual discount amount of each enterprise does not exceed 200,000 yuan.
Five, high-tech enterprise standard support policy
Beijing, Zhongguancun and Fengtai Park
The international, national and local project standards are 500,000, 500,000, 250,000 and 250,000 respectively.
The recognized international, national and local banking standards are 6.5438+0.5 million, 500,000, 250,000 and 250,000 respectively.
Six, high-tech enterprise project support policies
National Ministry project
1, high-performance medical diagnosis and treatment equipment project
2, biological breeding capacity building and industrialization projects
3, generic innovative drug development projects
4. protein biopharmaceutical and vaccine development project.
5. Satellite and application development projects
6, new material research and development and industrialization projects
7. Intelligent manufacturing equipment development project
8. R&D and industrialization projects of offshore engineering equipment
9, the national low-carbon technology innovation and industrialization demonstration project
10, National Certified Enterprise Technology Center
1 1, Innovation Capacity Building Project of Technology Center
12, National Local Joint Engineering Research Center (Engineering Laboratory)
13, Regional Innovation Capacity Building Project
14, identification of key software and integrated circuit enterprises in planning and layout
15, Mobile Internet and the fourth generation mobile communication (TD-LTE) industrialization project.
16, electronic industry revitalization and technical transformation project
17, Broadband China Strategy
18, R&D high-tech service industry and its industrialization
19, next generation internet technology research and development, industrialization and large-scale commercial projects
20, the next generation Internet demonstration city construction project
2 1, internet of things technology research and development and industrialization project
22, the Internet of Things application demonstration project
23, financial security IC card and password application project
24. Next Generation Internet Information Security Project
25, to create a national e-commerce demonstration city
26, the national Internet of Things major application demonstration project
27. National Information Security Project
28, the national high-tech research and development plan (863 plan)
29. National Science and Technology Support Plan
30, the national key basic research and development plan and major scientific research plan
3 1, basic work of science and technology
32, agricultural scientific and technological achievements transformation fund project
33, the national spark plan
34. National torch plan
35, the national key new product plan
36, the national soft science research plan
37, the national major scientific instruments and equipment development projects
38. Development Fund for Small and Medium-sized Enterprises in Local Characteristic Industries
39, the national agricultural comprehensive development industrialization project
40. Special project for comprehensive agricultural development of the Ministry of Agriculture
4 1, forestry project for comprehensive agricultural development
42, ten thousand township market project central subsidy funds
43, Chinese herbal medicine production support projects
44. Special projects for industrial revitalization and technological transformation
45. Development of small and medium-sized enterprises
46, electronic information industry development fund
47. Special funds for the development of the Internet of Things
48, intelligent manufacturing equipment development projects
49. Special funds for deep integration of informatization and industrialization
50. Special funds for industrial transformation and upgrading
5 1, special fund project for adjustment and upgrading of rare earth industry
52, industrial enterprise brand cultivation pilot
53, small and medium-sized enterprise service system development special funds
54, the national cultural science and technology promotion plan
55, the Ministry of culture science and technology innovation project
56, special funds for the development of cultural industries
57, the national key cultural relics protection project
58, the central government to promote the development of service industry special fund projects
59, small and medium-sized enterprises and "double independent" international market development fund
60, small and medium-sized business enterprises participation subsidy funds
6 1. International service outsourcing business venture development fund.
62, the national agricultural comprehensive development industrialization project
63. China Patent Award