After the enterprise is successfully recognized as a high-tech enterprise, the recognized high-tech enterprise can levy corporate income tax at a reduced rate of 15%.
The corporate income tax has been reduced from the original 25% to 15%, which is equivalent to a 40% reduction on the original basis. For three consecutive years, you can re-apply for high-tech enterprise certification after the three-year period (before 2016, the high-tech review was done after the three-year period expired. In 2016, the management measures canceled the high-tech review and continued to re-apply for high-tech). If the certification is passed, continue Enjoy tax benefits for three years and then enjoy them for six years.
Enterprises’ research and development investment in developing new technologies, new products, and new processes can be recognized as research and development expenses and enjoy a preferential tax deduction of 150%, that is, the investment in research and development expenses is deducted according to the actual amount. On top of that, an additional 50% will be deducted.
Zhongguancun’s financial support for restructuring and listing will provide one-time financial subsidies of 200,000 yuan, 500,000 yuan, and 2 million yuan respectively to Zhongguancun high-tech enterprises that undergo restructuring, agency system listing, and domestic and overseas listings.
Extended information:
Brand enhancement: The only "national" brand name enterprise honor for technology companies. In the era of e-commerce, it is greatly conducive to promoting business transactions in other places and is the best symbol of corporate strength. .
Attracting talents: The core of technology entrepreneurship is excellent talents, which can attract them more.
Office improvement: Priority is given to obtaining office and industrial land, and in many places land can be used free of charge.
Government Procurement: Products of high-tech enterprises will be included in the government procurement system with priority.
Asset depreciation: Accelerated depreciation of fixed assets is beneficial to financial statements.
Enterprise listing: GEM, one of the important conditions for listing on the New Third Board.
To be recognized as a high-tech enterprise, several conditions must be met at the same time: Enterprises registered in China (excluding Hong Kong, Macao and Taiwan), through independent research and development in the past three years (excluding the year of declaration), Or own core independent intellectual property rights through exclusive licensing for more than 5 years.
The field in which the enterprise is located falls within the scope of high-tech fields supported by the state: electronic information technology; biological and new medical technology; aerospace technology; new material technology; high-tech service industry; new energy and energy conservation Technology; resource and environmental technology; high-tech transformation of traditional industries, etc.
Scientific and technological personnel account for more than 30% of the total number of employees of the company that year (note: they should have a college degree or above), among which R&D personnel account for more than 10% of the total number of employees of the company that year.
Baidu Encyclopedia - "Measures for the Management of High-tech Enterprise Recognition"