What are the preferential policies enjoyed by high-tech enterprises?

What are the preferential policies enjoyed by high-tech enterprises? Enterprises that apply to be high-tech enterprises can enjoy many preferential policies and benefits. Specifically, there are several points. Next, let’s take a look at the following content with the editor of Legal Savior Network.

What are the preferential policies enjoyed by high-tech enterprises

Enterprises can apply to be high-tech enterprises Enjoy many policy preferences and benefits, specifically the following points:

1. Fiscal and tax benefits

1. For recognized high-tech enterprises, the corporate income tax rate is reduced from the original 25% to 15%, which is equivalent to a 40% reduction on the original basis (see January 2008 for details) Article 28 of the Enterprise Income Tax Law that came into effect) for three consecutive years. After the expiration of the three-year period, you can apply for review. If you pass the review, you will continue to enjoy tax benefits for three years. (For example, if the annual tax payment is RMB 1 million, you can enjoy a tax reduction of RMB 400,000 in the year the declaration is passed. In three years, you can enjoy a tax reduction of RMB 1.2 million, and in six years, you can enjoy a tax reduction of RMB 2.4 million);

2. Various expenses incurred by high-tech enterprises in the research and development of new technologies, new products, and new processes in the year and the expenses of key trial production equipment and testing instruments purchased for this purpose with a single value of less than 100,000 yuan, The cost can be amortized in installments at one time; the expenses incurred in purchasing domestic and foreign advanced technologies and patents can be amortized within two years with the approval of the tax department. ----"Several Provisions of Beijing Municipality on Further Promoting the Development of High-tech Industries" Jingzhengfa [2001] No. 38 Article 10

3. High-tech enterprises If the technology development expenses incurred in the current year actually increase by more than 10% (inclusive) compared with the previous year, with the approval of the competent tax authority in that year, 50% of the actual amount of technology development expenses can be deducted from the taxable income of the current year. ----"Several Provisions of Beijing Municipality on Further Promoting the Development of High-tech Industries" Jingzhengfa [2001] No. 38 Article 11

4. For units Income derived by individuals and individuals engaged in technology transfer, technology development business and related technical consulting and technical services in this city is exempt from business tax; those engaged in software copyright transfer business and software research and development business are exempt from technology transfer and technology development business. levy business tax.

2. PolicyIncline

1. The municipal government sets up special funds to encourage the development of high-tech industries.

(1) The municipal government sets up technological innovation funds to support the transformation of high-tech achievements. An investment institution established under the guidance of the Municipal Finance Bureau, Municipal Science and Technology Commission, Municipal Planning Commission, Zhongguancun Science and Technology Park Management Committee and other departments as well as the government. It raises funds through multiple channels, including market research investment, project development, venture capital, loan interest discounts, and loan guarantees. and other methods to promote the transformation of high-tech achievements.

(2) The municipal government sets up intellectual property development and protection funds to encourage organizations and individuals in the city to obtain independent intellectual property rights. . Organizations and individuals applying for domestic and foreign patents can be provided with certain patent application fee and patent maintenance fee subsidies; for patented technology implementation projects with market prospects, certain patent implementation financial support can be provided at one time. ----"Several Provisions of Beijing Municipality on Further Promoting the Development of High-tech Industries" [Jingzhengfa [2001] No. 38] Article 2 Paragraph 1 and Paragraph 2.

2. Give full play to the supporting role of government procurement policies in high-tech enterprises. Through budget control, bidding and other forms, all agencies, institutions and social groups that are included in the city's municipal budget management will give priority to products of the same type that have transformed high-tech achievements. ----"Several Provisions of Beijing Municipality on Further Promoting the Development of High-tech Industries" Jingzhengfa [2001] No. 38] Article 26