@High -tech enterprise: please collect these tax preferential policies

In 2022, after the Party Central Committee and the State Council issued a new combined tax support policy based on the economic development situation, the State Administration of Taxation combed relevant tax and fees policies and measures around the main links and key areas of innovation and entrepreneurship, covering the entire life cycle of the enterprise. Take you today: Taxation of high -tech enterprises ↓

High -tech enterprises are levied at a 15 % tax rate for corporate income tax

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High -tech enterprises supported by national key support

【Promotion】

High -tech enterprises supported by the country at a rate of 15%tax levy corporate income tax at the 15%tax rate.

【Enjoy conditions】

1. High -tech enterprises refer to the continuous research and development and technological achievements in the "High -tech Fields supported by the State" to form the core independent intellectual property rights of the enterprise, and carry out business activities based on this. Resident enterprises registered in Hong Kong, Australia and Taiwan).

2. High -tech enterprises must pass the identification of high -tech enterprises consisting of high -tech enterprises composed of high -tech enterprises composed of high -tech enterprises consisting of high -tech enterprises composed of the scientific and technological administrative departments of various provinces (autonomous regions, municipalities, and planned cities).

3. It is determined that high -tech enterprises must meet the following conditions at the same time:

(1) Enterprise application must be registered for more than one year.

(2) Enterprises obtain the ownership of intellectual property rights that technically support their core support through independent research and development, transfers, gifts, mergers and acquisitions, etc.

(3) The technology of the main product (service) of the enterprise is the scope stipulated by the "High -tech Fields supported by the National Key support".

(4) Scientific and technological personnel engaged in R & D and related technological innovation activities accounted for not less than 10%of the total number of employees in the company.

(5) Research and development expenses of the company's total accounting years (actual business period is less than three years) accounted for the corresponding requirements of the total sales revenue in the same period.

(6) In the past year, high -tech products (services) revenue account for less than 60%of the total income of the enterprise during the same period.

(7) The evaluation of corporate innovation capabilities should meet the corresponding requirements.

(8) Enterprise application has not occurred within one year before a major safety, major quality accidents, or serious environmental violations.

【Policy basis】

1. Article 28 of the Enterprise Income Tax Law of the People's Republic of China

2. "Regulations on Implementation of the Enterprise Income Tax Law of the People's Republic of China" Article 93

3. "Notice of the State Administration of Taxation and Tax Derelation on the Applicable Tax and Tax Derelation on Overseas Enterprises of High -tech Enterprises" (Cai Tax [2011] No. 47)

4. "Notice of the State Administration of Taxation of the Ministry of Science and Technology of the Ministry of Science and Technology of the Ministry of Finance and the" Administrative Measures for the Revision and Distribution of High -tech Enterprises "(Guoshi Fire [2016] No. 32)

5. "Notice of the State Administration of Taxation of the Ministry of Science and Technology of the Ministry of Science and Technology of the State Taxation of the Ministry of Finance and the" Guidelines for the Management of High -tech Enterprises "(Guoke Fire [2016] No. 195)

6.

High -tech enterprises and technology -based small and medium -sized enterprises have been extended to 10 years

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High -tech enterprises and technology -based SMEs

【Promotion】

Since January 1, 2018, companies with high -tech enterprises or technology -based SMEs (hereinafter collectively referred to) have the losses that have not been made up before the 5th year before the year. The longest and long -term period has been extended from 5 years to 10 years.

【Enjoy conditions】

1. High -tech enterprises refer to high -tech enterprises identified by the "Notice of the State Administration of Taxation of the Ministry of Science and Technology of the Ministry of Science and Technology's State Taxation on the Amendment to the Amendment to the Revision and issued the" Administrative Measures for the Recognition of High -tech Enterprises "(Guoshi Fire [2016] No. 32).

2. Science and technology small and medium -sized enterprises refer to the "Notice of the State Administration of Taxation of the Ministry of Finance of the Ministry of Science and Technology of the State Taxation of the Ministry of Finance of the Ministry of Science and Technology" (National Science and Technology Evaluation Measures "(Guoshi Fazheng [2017] No. 115) Enterprise.

【Policy basis】

"Notice of the General Administration of Taxation of the Ministry of Finance on extending high -tech enterprises and technology -based small and medium -sized enterprises to turn the loss to the age of the turnaround" (Cai Tax [2018] No. 76)

Technical advanced service enterprise minus a 15 % tax rate for corporate income tax

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The recognized technical advanced service enterprise

【Promotion】

The recognized technical advanced service enterprises shall levy corporate income tax at a tax rate of 15%.

【Enjoy conditions】

1. Technical advanced service enterprises are legal enthusiasts registered in China (excluding Hong Kong, Australia, and Taiwan).

2. One or more technical advanced service businesses engaged in the "Technical Advanced Service Business Confirmation Scope (Trial)", which adopts advanced technology or has strong R & D capabilities. The scope of the technical advanced service business is implemented in accordance with the "Scope of Technology Advanced Service Business (Service Trade)".

3. Employees with a college degree or above account for more than 50%of the total number of employees of the enterprise.

4. The revenue obtained by the technical advanced service business in the "Advanced Service Business Certification Scope (Trial)" accounts for more than 50%of the company's total revenue of the year.The income obtained by the technical advanced service business in the business area (service trade) accounts for more than 50%of the company's total revenue of the year.5. The income obtained from the offshore service outsourcing business is not lower than the company's total income of 35%of the year.

【Policy basis】

1. "Notice of the National Development and Reform Commission of the Ministry of Science and Technology of the Ministry of Commerce of the Ministry of Finance of the Ministry of Finance's Ministry of Commerce on Promoting the Implementation of Promotional Service Enterprise Income Tax Policy to the Country" (Cai Tax [2017] No. 79)

2. "Notice of the National Development and Reform Commission of the Ministry of Science and Technology of the Ministry of Commerce of the Ministry of Finance of the Ministry of Finance of the Ministry of Commerce of the Ministry of Commerce of the Ministry of Finance of the Ministry of Commerce of the Ministry of Commerce of the Ministry of Enterprise of the Ministry of Enterprise of the Ministry of Commerce, the notice of the promotion of service enterprise income tax policies for the development of service trade innovation and development to the country" (Cai Tax [2018] No. 44)

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