Policies for the continuation of a combination tax support policy -technology enterprise incubators exempt VAT, etc.

In order to facilitate the timely understanding of the applicable tax support policies in time, the State Administration of Taxation has sorted out the newly introduced and continued implementation policies, and forms a new combined combination in accordance with the compilation of the subject, the preferential content, the conditions, and the policy basis for the policy basis. Tax and fees support policy guidelines will continue to be updated in accordance with the new tax policy situation. Today, I will take you to understand: Continuing the implementation of tax support policies -science and technology enterprise incubators such as real estate tax, urban land use tax and value -added tax policy.

Technology enterprise incubators such as real estate tax, urban land use tax and VAT policy

Enjoy the subject

National and provincial science and technology enterprises incubators, university science and technology parks and national filing crowdsourcing space

Content

1. From January 1, 2019 to December 31, 2023, the national, provincial science and technology enterprise incubators, university science and technology parks, and national filing of crowdfunding space are used for free or leased. Real estate and land are exempt from real estate tax and urban land use tax.

2. From January 1, 2019 to December 31, 2023, the revenue of the national and provincial science and technology enterprises incubators, university science and technology parks and national filing space provides incubation services to incubation services in the incubation objects, exempting value -added value -added to value -added. Tax.

Enjoy condition

1. Incubation service refers to the brokerage agency, business leasing, research and development and technology, information technology, and verification consulting services provided for the incubation object.

2. National and provincial technology companies incubators, university science and technology parks and national filing space shall be calculated and incubated service revenue separately.

3. The national science and technology enterprise incubator, the university technology park and the national filing of crowdsourcing space identification and management measures will be released separately by the science and technology and education departments of the State Council; Published separately.

4. National and provincial science and technology enterprises incubators, university science and technology parks and national filing space shall be declared to enjoy tax exemption policies in accordance with regulations, and reserves real estate land ownership information, original real estate data, real estate land lease contracts, incubation agreements, etc. for future reference.

5. The national -level science and technology enterprise incubator and university science and technology park that were identified before December 31, 2018 will enjoy tax discounts stipulated in this policy since January 1, 2019. The national and provincial and provincial science and technology enterprises incubators, university science and technology parks, and national filing of crowdfunding space identified after January 1, 2019 will enjoy the tax incentives stipulated in this policy from the next month. If you are eligible for cancellation after January 1, 2019, the tax discount stipulated in this policy will be stopped the next month.

Policy basis

1. The "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

2. "Notice of the Ministry of Education of the Ministry of Science and Technology of the Ministry of Finance of the Ministry of Science and Technology of the Ministry of Science and Technology of the Science and Technology Enterprise Incubator University of Science and Technology Park and Congress Space Tax Policy" (Cai Tax [2018] No. 120)

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