High-tech enterprises are one of the hottest technology projects at present. They can not only enhance the corporate brand image, but also enable companies to reduce or reduce corporate income tax. It is a rare national qualification certification for any type of enterprise. , it is an indispensable hard sign for enterprises that rely on science and technology. Whether it is advertising or product bidding projects, it will be of great help. So what are the tax preferential policies for national high-tech enterprises?
(1) Preferential income tax rate. 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 ). Enterprises established after January 1, 2008 within the original Shenzhen Special Economic Zone are exempt 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, they are exempted from corporate income tax. The statutory tax rate of RMB 25 is halved to collect corporate income tax.
(4) Qualified technology transfer income of high-tech enterprises is exempt from or reduced from corporate income tax. In a tax year, the technology transfer income of resident enterprises shall not exceed RMB 5 million. The portion exceeding RMB 5 million is exempt from corporate income tax; the portion exceeding RMB 5 million is subject to corporate income tax at a half 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; 2. Fixed assets that are in a state of strong vibration and high corrosion all year round. If the method of shortening the depreciation life is adopted, the minimum depreciation life shall not be lower than the depreciation life specified in Article 60 of these Regulations 60; If the accelerated depreciation method is adopted, the double declining balance method or the sum of the years’ digits method can be adopted.
(6) Super deduction of research and development expenses. Research conducted by the enterprise to develop new technologies, new products, and new processes If development expenses do not form intangible assets and are included in the current profit and loss, 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 intangible assets are formed, they will be amortized at 175% of the cost of the intangible assets.
(7) After obtaining the national high-tech enterprise certificate, you can enjoy corresponding recognition subsidies in each district, such as: Shenzhen City directly rewards 50,000 yuan, re-certification 30,000 yuan, Longgang District (high-tech review 100,000 yuan) 300,000 yuan, Nanshan District 100,000 (100,000 for review), Futian District 200,000 (50,000 for high-tech review), Longhua New District (200,000 for high-tech review), Baoan (100,000 for review), Guangming New District, Luohu, Pingshan, Yantian, etc. are all 300,000. Dapeng District 200,000.
(8) High-tech enterprises that enter the high-tech zone share agency system for share quotation and transfer will be provided with a maximum subsidy of 1.8 million yuan.
(9) High-tech enterprises Recognition is a necessary condition for listing on the New Third Board, and priority is given to approval of the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.
(10) High-tech enterprise recognition is one of the necessary conditions for applying for relevant government funds at all levels.
(11) High-tech enterprises can have priority in obtaining approval for office and industrial land.
(12) Shenzhen City allocates a quota of 20% from the total amount of bond issuance every year to qualified enterprises. High-tech enterprises with 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) High-tech enterprise certification will effectively improve the company's scientific and technological research and development management level, attach importance to scientific and technological research and development, improve the company's core competitiveness, provide companies with powerful qualifications in market competition, and greatly enhance the company's brand image. , whether it is advertising or product bidding projects, it will be of great help.
(15) High-tech enterprises are a rare national-level qualification certification for any enterprise, which is very important for relying on science and technology. A well-established enterprise is an indispensable brand, and its brand influence is second only to Chinese famous brand products, Chinese well-known trademarks, and national inspection-free products.