Is it so that the recognized high tech enterprises are levied at a reduced rate of 15?

I have encountered this situation, and the general understanding is that it is okay to have a high-tech enterprise certificate and it is valid within the validity period (three years), and many companies also do this; However, if you carefully study the requirements for the recognition of high-tech enterprises, see the following points:

1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights for the core technologies of their main products (services) in the past three years through independent research and development, transfer, donation, mergers and acquisitions, etc., or through exclusive licensing for more than 5 years; (2) The products (services) fall within the scope of the provisions of the "High-tech Fields Supported by the State"; (3) Scientific and technological personnel with college degree or above account for more than 30% of the total number of employees of the enterprise in the current year, of which R&D personnel account for more than 10% of the total number of employees in the current year; (4) The enterprise has continuously carried out research and development activities in order to obtain new knowledge of science and technology (excluding humanities and social sciences), creatively apply new knowledge of science and technology, or substantially improve technology and products (services), and the proportion of total research and development expenses in total sales revenue in the past three fiscal years meets the following requirements: 1Enterprises with sales revenue of less than 50 million yuan in the most recent year, the proportion shall not be less than 6%; 2.

Enterprises with sales revenue of 50 million yuan to 200 million yuan in the latest year shall not be less than 4%; 3.Enterprises with sales revenue of more than 20,000 yuan in the latest year shall not be less than 3%. Among them, the total R&D expenses incurred by the enterprise in China shall not be less than 60% of the total R&D expenses.

If the enterprise has been incorporated for less than three years, it shall be calculated according to the actual number of years of operation; (5) The income of high-tech products (services) accounts for more than 60% of the total income of the enterprise in the current year; (6) The level of enterprise research and development organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, sales and total asset growth and other indicators meet the requirements of the "Guidelines for the Identification and Management of High-tech Enterprises".

The above points are key to the expenditure of R&D expenses, that is, whether the actual R&D expenses of the unit on the books meet the standards, and whether the high-tech projects are considered to be filed with the Science and Technology Bureau. I have encountered some enterprises that paid 15% in the current year, and after a year or two, they made up 10% and paid late fees. Of course, if there is indeed a project and R&D expenses, there is no problem to pay at 15%, and R&D expenses can be deducted.

No, it is valid within the validity period. However, many places have to go to the tax bureau every year to apply for the filing of the project implemented by your company.

So it can be understood that the additional condition is that it needs to be notified to the tax office.

Agree with the point of view of the first and second floors, this national policy is of great benefit to R&D enterprises, mainly for R&D expenses and income tax reduction and exemption service enterprises.

The tax rate for high-tech enterprises is stipulated as follows: the state shall levy enterprise income tax at a reduced rate of 15%. High-tech enterprises need to meet the following conditions:

The products (services) are within the scope of national regulations; The proportion of high-tech products (services) revenue in the total income of the enterprise shall not be less than the prescribed proportion; The proportion of R&D expenses in sales revenue shall not be less than the prescribed proportion; The proportion of scientific and technological personnel in the total number of employees of the enterprise shall not be less than the prescribed proportion; Other conditions.

1. What are the preferential tax policies for high-tech enterprises? The "Several Opinions on Accelerating the Development of the Science and Technology Service Industry" was issued. The opinions are clear, improve the management measures for the identification of high-tech enterprises, and levy enterprise income tax at a reduced rate of 15 for science and technology service enterprises identified as high-tech enterprises.

1. After the enterprise is identified as a "high-tech enterprise", the enterprise income tax can be levied at a reduced rate of 15. 2. The R&D investment of the enterprise can be recognized for R&D expenses and enjoy the preferential treatment of income tax deduction. 3. The technology development, technology transfer and technical consulting contracts registered by the enterprise can enjoy the preferential treatment of business tax.

2. What are the starting and ending times for enjoying tax incentives? 1. After the enterprise obtains the qualification of high-tech enterprise, it will enjoy preferential tax treatment from the year in which the high-tech enterprise certificate is issued; 2. For the identified high-tech enterprises, if they are found to be not qualified as high-tech enterprises after review and are disqualified from high-tech enterprises, the tax authorities will recover the tax incentives they have enjoyed since the year in which they do not meet the recognized conditions; 3. For the identified high-tech enterprises, if they are disqualified due to fraud, violations of laws and regulations, and failure to perform reporting obligations in accordance with the regulations, the tax authorities may recover the tax incentives for high-tech enterprises that they have enjoyed since the year in which the above-mentioned acts belong. 3. What are the individual income tax incentives for small and medium-sized high-tech enterprises?

When small and medium-sized high-tech enterprises nationwide transfer their share capital to individual shareholders with undistributed profits, surplus reserves, and capital reserves, individual shareholders shall pay individual income tax according to "interest, dividends, and dividends from ridge and auspicious rocks", and if individual shareholders have difficulties in paying individual income tax at one time, they can pay in installments within no more than 5 calendar years (inclusive), and report the relevant information to the competent tax authorities for the record. When an individual obtains an equity award, a high-tech enterprise transforms scientific and technological achievements nationwide and gives equity rewards to relevant technical personnel of the enterprise, and pays individual income tax according to the item of "income from wages and salaries" with reference to the fair value of the equity obtained. If an individual has difficulty in paying the tax at one time, he or she may pay it in installments within no more than 5 calendar years (inclusive) and file it with the in-charge tax authority.

It can be seen that according to the preferential tax policy for high-tech enterprises in China, if it is recognized as a high-tech enterprise, the enterprise income tax will be levied at a rate of 15, and the business tax can be fully exempted. The individual income tax of individual shareholders of small and medium-sized high-tech enterprises can be paid in installments. Enterprises that have obtained high-tech enterprise certificates by fraud or illegal operations must pay enterprise income tax and be subject to administrative penalties by the industrial and commercial departments.

Answer: C

2021 2020 Textbook P131 2019 Textbook P125

Test center: preferential corporate income tax. The state gives preferential corporate income tax to Mincong Prefecture for industries and projects that are key to supporting and encouraging development.

For qualified small and low-profit enterprises, the enterprise income tax will be levied at a reduced rate of 20%. High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15%.