What are the preferential tax policies for national high-tech enterprises in 2019?
Preferential tax policies for national high-tech enterprises:
(1) Preferential income tax rates. High-tech Enterprises enjoy a preferential income tax rate of 15%, which is equivalent to a reduction of 40% from the original 25%.
(2) "Two years of exemption and three years of half reduction" (cancelled). Within the original Shenzhen Special Economic Zone, January 2008 Enterprises established after the 1st will be exempted from corporate income tax from the first to the second year starting from the tax year in which they obtain their first production and operation income. From the third to the fifth year, the corporate income tax will be levied at a reduced statutory rate of 25%.
(4) Qualified technology transfer income of high-tech enterprises is exempt from or reduced from corporate income tax. In a tax year, the portion of technology transfer income of resident enterprises not exceeding 5 million yuan is exempt from corporate income tax; For the portion of RMB 10,000, corporate income tax will be levied at half the rate.
(5) Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that are allowed accelerated depreciation include: 1. Fixed assets with rapid product replacement due to technological progress Assets; 2. Fixed assets that are in a state of strong vibration and high corrosion all year round. If the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period specified in Article 60 of these Regulations; if the accelerated depreciation method is adopted, double depreciation years may be adopted. Times declining balance method or sum of years' digits method.
(6) Additional deduction for research and development expenses. Research and development expenses incurred by an enterprise to develop new technologies, new products, and new processes that do not form intangible assets are included in the current profits and losses. On the basis of actual deductions in accordance with regulations, an additional deduction of 75% of the enterprise's research and development expenses will be made; if an intangible asset is formed, an amortization of 175% of the cost of the intangible asset will be made.
(7) Obtaining national high-tech After obtaining the technology enterprise certificate, you can enjoy the corresponding recognition subsidies in each district, such as: Shenzhen City directly rewards 50,000 yuan, re-certification 300,000 yuan, Longgang District (100,000 yuan for high-tech review), 300,000 yuan, Nanshan District 100,000 yuan (100,000 yuan for review), Futian District 200,000 (high-tech review 50,000), Longhua New District (high-tech review 200,000), Baoan (review 100,000), Guangming New District, Luohu, Pingshan, Yantian, etc. are all 300,000, and Dapeng District is 200,000.
(8) High-tech enterprises that enter the share agency system of the High-tech Zone for share quotation and transfer will be provided with a subsidy of up to 1.8 million yuan.
(9) The identification of high-tech enterprises is a necessary condition for listing on the New Third Board, and priority will be given Approving the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.
(10) High-tech enterprise identification is one of the necessary conditions for applying for relevant government funds at all levels.
(11) High-tech enterprises have priority in obtaining approval for office and industrial land.
(12) Shenzhen allocates 20% of the total amount of bond issuance every year to high-tech enterprises that meet the issuance conditions.
(13) From 2008 to 2020, Shenzhen will build 5 million to 6 million square meters of innovative industrial buildings to support the development of high-tech industries.
(14) Recognition of high-tech enterprises It will effectively improve the enterprise's scientific and technological R&D management level, attach great importance to scientific and technological R&D, and improve the core competitiveness of the enterprise. It can provide enterprises with strong qualifications in market competition and greatly enhance the corporate brand image, whether it is advertising or product bidding projects. It will be of great help.
(15) High-tech enterprise is a rare national qualification certification for any enterprise, and it is an indispensable hard sign for enterprises that rely on science and technology. , its brand influence is second only to China's famous brand products, China's well-known trademarks, and national inspection-free products.
Things to note when applying for national high-tech enterprises:
Application for national high-tech enterprise recognition needs to be in advance 6 months of preliminary counseling and document preparation so that you can be ready to apply in time.