1. National policies

1. 10% corporate income tax discount

The corporate income tax of high-tech enterprises is reduced by 10% and is levied at 15% (non-high-tech enterprises 25% for technology companies).

Example: The net profit of the enterprise is 1 million. Non-high-tech enterprises need to pay corporate income tax of 250,000, while high-tech enterprises need to pay 150,000.

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

If the R&D expenses of small and medium-sized technological enterprises do not form intangible assets, they can be deducted according to the actual expenses incurred. 75% of the R&D expenses can be deducted before tax; that is, technology-based small and medium-sized enterprises can deduct 175% of R&D expenses before tax to reduce tax payments. High-tech enterprises fall within the scope of technology-based small and medium-sized enterprises. (Note: This policy applies from January 1, 2017 to December 31, 2019)

2. Local policies

1. Beijing

(1) Professional technical talents and management talents of enterprises can apply for Beijing work and residence permits.

(2) Beijing enterprise executives and technical backbones who have obtained a bachelor's degree or above from colleges and universities and scientific research institutions in the Beijing area can directly apply for Beijing household registration.

2. Suzhou Industrial Park

For enterprises that have passed the high-tech enterprise certification and had a turnover of less than 20 million yuan in the previous year, a one-time reward of 100,000 yuan will be given.

3. Xiangcheng District, Suzhou

A one-time reward of 20,000 yuan will be given to enterprises that have passed the certification of high-tech enterprises.

Extended information

To be recognized as a high-tech enterprise, the eight conditions of the "Measures" must be met at the same time. For example, an enterprise obtains recognition through independent research and development, transfers, donations, mergers and acquisitions, etc. Ownership of intellectual property rights that play a core supporting role in technology for its main products (services).

The number of scientific and technological personnel engaged in R&D and related technological innovation activities shall account for no less than 10% of the total number of employees of the enterprise that year; the enterprise has a certain R&D investment intensity, and the total R&D expenses incurred in China, The proportion of total research and development expenses shall not be less than 60%.

"Enterprises that meet the eight conditions of the "Measures" can apply. After passing expert review and review, they will be published on the high-tech enterprise recognition management work website for 10 working days. If there are no objections, they will be recognized. The agency issues a uniformly printed 'High-tech Enterprise Certificate' to the enterprise."

Guo Junfeng, director of the High-tech Enterprise Division of the Torch Center of the Ministry of Science and Technology, said that as for the certification agency to cancel the qualification of a high-tech enterprise, one is not. Comply with the relevant requirements of the "Measures", for example, if the enterprise has major safety, major quality accidents or serious environmental violations, etc.; there is also a case where the public reports that the enterprise has committed fraud during the application process, and the enterprise is indeed not qualified after verification by the agency. They will also be "taken off".

People's Daily Online - Ministry of Science and Technology: The identification of high-tech enterprises has always been rigorous and standardized

Baidu Encyclopedia - High-tech Enterprises