(1) Preferential income tax rate. High-tech enterprises enjoy the preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.
(2) Rewards and subsidies for talents to live in peace. High-tech enterprises can recommend a Shenzhen high-level talent of their own enterprises to apply for incentive subsidies. The subsidy standards are: Longhua New District 2.4 million (50% matching), Baoan District 320W( 100% matching), Guangming District 2.4 million (50% matching) and Futian District 1.7 million (100 million).
(3) Income from qualified technology transfer of high-tech enterprises shall be exempted from or reduced from enterprise income tax. In a tax year, the part of the 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.
(4) Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that allow accelerated depreciation include:
1, as a result of technological progress, fixed assets with faster product upgrading;
2. Fixed assets are in a state of strong vibration and high corrosion all the year round.
If the depreciation period is shortened, the minimum depreciation period shall not be less than 60% of the depreciation period stipulated in Article 60 of these regulations;
If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.
(5) R&D expenses plus deduction. If the research and development expenses incurred by an enterprise for developing new technologies, new products and new processes are not included in the current profits and losses, 75% of the research and development expenses of the enterprise shall be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 175% of the cost of intangible assets.
(six) after obtaining the certificate of national high-tech enterprise, you can enjoy the corresponding subsidies in Shenzhen and all districts, as shown in the following figure:
1. Shenzhen Award
Reward 50,000 yuan for high-tech enterprises for the first time and 50,000 yuan for high-tech enterprises again.
2. Reward and subsidize the national high-tech enterprises in all districts of Shenzhen.
Luohu District: It was awarded 300,000 yuan as a national high-tech enterprise for the first time, and 65,438+10,000 yuan was added as a new high-tech enterprise.
Futian District: It won the national high-tech enterprise award of 300,000 yuan for the first time, and the new high-tech enterprise award of 6.5438+0.5 million yuan.
Nanshan District: It won the national high-tech enterprise award of 200,000 yuan for the first time, and the new high-tech enterprise award of 65,438+10,000 yuan.
Baoan District: 300,000 yuan was awarded to national high-tech enterprises for the first time, and 65,438+10,000 yuan was awarded to new high-tech enterprises.
Longgang District: 300,000 yuan was awarded to national high-tech enterprises for the first time, and 65,438+10,000 yuan was awarded to new high-tech enterprises.
Yantian District: 300,000 yuan was awarded to the national high-tech enterprises for the first time, and 200,000 yuan was awarded to the new high-tech enterprises.
Longhua District: 300,000 yuan for national high-tech enterprises was recognized for the first time, and 200,000 yuan for high-tech enterprises was recognized again.
Pingshan District: 300,000 yuan will be awarded to national high-tech enterprises for the first time, and 300,000 yuan will be added to new high-tech enterprises.
Guangming District: It was awarded 300,000 yuan by national high-tech enterprises for the first time, 200,000 yuan by regulations, and 65,438+million yuan by new high-tech enterprises.
Dapeng District: 300,000 yuan was awarded to national high-tech enterprises for the first time, and 65,438+10,000 yuan was awarded to new high-tech enterprises.
(7) High-tech enterprises that enter the share agency system in the High-tech Zone to make share quotation transfer will be given a maximum subsidy of 6,543,800 yuan+0.8 million yuan.
(8) The identification of high-tech enterprises is a necessary condition for the listing of the New Third Board, and priority is given to the approval of the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.
(nine) the identification of high-tech enterprises is one of the necessary conditions for applying for relevant funds from governments at all levels.
(ten) high-tech enterprises can give priority to the approval of office and industrial land.
(11) Shenzhen allocates 20% of the total bond issuance each year to high-tech enterprises that meet the issuance conditions.
(12) Innovative industrial buildings built in Shenzhen give priority to the development of high-tech industries.
(13) The identification of high-tech enterprises can greatly enhance the brand image of enterprises, which will be of great help to both advertising and product bidding projects.
(14) High-tech enterprise is a rare national qualification certification for any enterprise and an indispensable hard signboard for enterprises relying on science and technology. Its brand influence is second only to China famous brand products, China well-known trademarks and national inspection-free products.