1. Preferential corporate income tax is 1%

The corporate income tax of high-tech enterprises is reduced by 1% and levied at 15% (25% for non-high-tech enterprises). In other words, if your company's net profit is 1 million, non-high-tech enterprises need to pay 25 thousand corporate income tax, while high-tech enterprises need to pay 15 thousand.

2. R&D expenses can be used for tax deduction, and the tax deduction ratio is 75% higher than that of ordinary enterprises

If the R&D expenses of small and medium-sized science and technology enterprises do not form intangible assets, 75% of the actual amount can be added and deducted before tax; That is to say, small and medium-sized science and technology enterprises can deduct 175% of R&D expenses before tax to reduce tax payment. And high-tech enterprises are just within the scope of small and medium-sized science and technology enterprises.

3. Accelerated depreciation of fixed assets of high-tech enterprises

The method of shortening the depreciation period is adopted, and the minimum depreciation period is not less than 6% of the specified depreciation period; If the acceleration method is adopted, the double declining balance method or the sum of years method can be adopted.

4. Exemption or reduction of enterprise income tax on qualified technology transfer income. The part of 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.

5. The identification of high-tech enterprises is a necessary condition for the listing of the New Third Board, and priority is given to approving the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.

6. Enjoy relevant preferential policies

It is easier for high-tech enterprises to obtain scientific research funding support and financial allocation at national, provincial and municipal levels.

7. The brand influence of national qualification certification is limited to China famous brand products, Chinese trademarks and national immunization products.

8. The enterprise with "two exemptions and three reductions" shall be exempted from enterprise income tax from the first year to the second year from the tax year to which the first production and operation income belongs, and the enterprise income tax shall be levied at the statutory tax rate of 25% from the third year to the fifth year.

Of course, there are still high requirements for identifying high-tech enterprises. If choosing an agency can help enterprises solve many problems, Microtech has high-quality professional service teams from Chinese Academy of Social Sciences, Chinese Academy of Sciences, Tongji University, Nanjing University of Technology, Donghua University, Shanghai University, well-known traditional agencies and other units, including examiners, search analysts, patents, trademarks, copyright agents and lawyers, which can provide enterprises with intellectual property rights, scientific and technological projects and system certification.