What preferential policies does the state grant to high-tech enterprises?
1. Paragraph 2 of Article 28 of the "Enterprise Income Tax Law of the People's Republic of China" stipulates that the state needs to focus on Supported high-tech enterprises are levied a corporate income tax at a reduced rate of 15%.
2. Enjoy the tax preference of 75% of the super deduction of R&D expenses.
3. High-tech enterprises make up for it Tax benefits for extending the loss-making period from 5 years to 10 years.
4. 50% reduction in land use tax (for different provinces and cities, please consult the local tax bureau.
Things to note Yes, high-tech enterprises cannot enjoy the income tax preferential treatment in conjunction with small low-profit enterprises, but they can choose to give up the 15% tax rate discount (retaining the qualification of high-tech enterprises) and choose to enjoy the reduced income tax preferential treatment for small low-profit enterprises.
In fact, in addition to the convenience provided by the state, high-tech enterprises can also apply to enjoy the preferential tax policies of local parks (Tel: I327), such as registering new companies, branches, subsidiaries, or relocating to the park. Obtain a certain proportion of local fiscal support for value-added tax and corporate income tax (l935). However, the premise is that the enterprises stationed in the park must obtain the recognition of high-tech enterprises as the main company before they can enjoy it in a superimposed manner, otherwise they can only enjoy it alone (987) Enjoy park policies.
Park tax preferential policies
1. Value-added tax: 40%-70% of local retained funds will be used as support.
2. Corporate income tax : Support will be provided with 40%-70% of the local reserves.
In addition, large taxpayers can be negotiated on a per-household basis, and the tax support ratio for enterprises will be adjusted following the overall tax payment situation of the enterprise. All tax rates and Discounts are subject to the actual policies of the local park.