What preferential policies can high tech enterprises enjoy?

1. National policy.

1. 10% preferential corporate income tax

The corporate income tax of high-tech enterprises is reduced by 10%, and it is levied at 15% (25% for non-high-tech enterprises).

For example, if the net profit of an enterprise is 1 million, non-high-tech enterprises need to pay 250,000 yuan of enterprise income tax, while high-tech enterprises need to pay 150,000 yuan.

2. R&D expenses can be used for tax deduction, and the tax deduction ratio is 75% higher than that of ordinary enterprises

If the R&D expenses of small and medium-sized technology-based enterprises do not form intangible assets, they can be deducted before tax according to 75% of the actual amount; That is, small and medium-sized technology-based enterprises can deduct 175% of R&D expenses before tax to reduce tax payment. And high-tech enterprises are just within the scope of technology-based small and medium-sized enterprises. (Note:.)

The policy applies from January 1, 2017 to December 31, 2019).

2. Local policies.

1. Beijing. 1) Professional and technical personnel and management personnel of enterprises can apply for Beijing work and residence permits.

2) Executives and technical backbones of enterprises in Beijing, and those who have obtained a bachelor's degree or above from universities and scientific research institutions in Beijing can directly apply for a Beijing household registration.

2. Suzhou Industrial Park.

A one-time reward of 100,000 yuan will be given to enterprises that have passed the identification of high-tech enterprises and have a turnover of less than 20 million yuan in the previous year.

3. Xiangcheng District, Suzhou.

A one-time reward of 20,000 yuan will be given to enterprises that have passed the identification of high-tech enterprises.

Fresh graduates of institutions of higher learning and scientific research institutions within the administrative area of the city can directly apply for permanent residence in the city if they are hired by high-tech enterprises in the Zhongguancun Science and Technology Park.

Enterprises that have been identified by the Municipal Economic Commission in accordance with the Measures for the Identification of Investment Enterprises and Their Senior Managers in Beijing can apply for a one-time special reward for housing purchases. The special incentive standard for house purchase is 80% of the amount of individual income tax paid by the senior management personnel of the investment enterprises in Beijing at the time of purchase of the house in the previous year, and the local retained part.

Children of senior managers of investment enterprises in Beijing who take the college entrance examination in Beijing can be treated the same as candidates from Beijing; Employees and their children of enterprises investing in Beijing can take the Beijing General High School Graduation Examination; Enterprises investing in Beijing shall apply for the children of their workers in Beijing to study in primary and secondary schools in the city, and the district and county education administrative departments shall arrange for them to be in accordance with the relevant regulations.

Special funds are arranged in the municipal budget for the establishment of high-tech enterprises or the increase of capital investment by senior managers and technicians of software enterprises or the capital investment of the enterprises, as well as the financial subsidies for the first purchase of housing and cars by individuals, and the subsidy standard shall not exceed 80% of the individual income tax paid by the individual in the previous year. The Municipal Science and Technology Commission took the lead in formulating the management measures for the use of special funds, and specifically organized the implementation

According to the principle of voluntary enterprises, the contribution ratio of the housing provident fund for employees of software enterprises can be increased to 20%.

3. High-tech enterprise financing, industry, and project support policies (taking Beijing as an example).

Equity financing: Zhongguancun restructuring and listing fund support.

A one-time capital subsidy of 200,000 yuan, 500,000 yuan and 2 million yuan will be given to Zhongguancun high-tech enterprises that are restructured, listed on the agency system and listed at home and abroad. 4. In addition to enjoying the above policies, there are some intangible benefits after being recognized as a high-tech enterprise, such as enhancing the corporate image and establishing a corporate brand.

First of all, congratulations, and then there are two preferential policies for high-tech enterprises, the most important thing is that there are two points: 1. The enterprise income tax is levied at a reduced rate of 15%, and ordinary enterprises should be levied at a rate of 25%. Therefore, there is a 10% income tax concession for high enterprises.

2. In the second year, you can declare the additional deduction of R&D expenses, that is, if you want the local science and technology bureau to declare your R&D expenses in the previous year, this expense can be deducted from your taxable income, that is, your tax amount is reduced in disguise. Some other preferential policies may have matching incentives in local authorities, and the most important ones are these two at present.

1. The enterprise income tax shall be levied at a reduced rate of 15%.

2. Reduction and exemption of enterprise income tax on income from technology transfer.

3. Extend the period of loss carry-over.

4. Additional deduction of R&D expenses.

5. Accelerated depreciation of fixed assets.

6. Individual income tax shall be paid in installments.

In addition, various regions also have corresponding policy support and financial subsidies for high-tech enterprises, such as Beijing, where the support for high-tech enterprises is different in various regions, and many regions directly give cash subsidies.

High-tech enterprises are state-supported enterprises, as long as they have passed the high-tech certification, there are certain preferential tax treatments, and there will be direct financial subsidies in the local area. Take Shenzhen high-tech enterprises as an example:

1) Preferential income tax rate. High-tech enterprises enjoy a preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.

2) The qualified income from technology transfer of high-tech enterprises shall be exempted or reduced from enterprise income tax. In a tax year, the part of the income from technology transfer of resident enterprises not exceeding 5 million yuan is exempt from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be reduced by half.

3) Accelerated depreciation of fixed assets of high-tech enterprises. The fixed assets that are allowed to accelerate depreciation include: 1. Due to technological progress, fixed assets with rapid product upgrading; 2. Fixed assets that are in a state of strong vibration and high corrosion all year round.

Where the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period provided for in Article 60 of these Regulations; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.

4) R & D expenses are deducted. If the R&D expenses incurred by the enterprise for the development of new technologies, new products and new processes are not included in the profit or loss of the current period as intangible assets, 50% of the R&D expenses of the enterprise shall be deducted on the basis of deduction according to the provisions of the regulations; If an intangible asset is formed, it shall be amortized at 150% of the cost of the intangible asset.

5) After obtaining the national high-tech enterprise certificate, you can enjoy the corresponding recognition subsidies, such as: Shenzhen directly rewards 50,000 yuan, and each district also has another 10-300,000 rewards.

6) High-tech enterprises are a rare national qualification certification for any enterprise, and it is an indispensable hard signboard for enterprises that rely on science and technology, and its brand influence is second only to China's famous brand products, China's well-known trademarks, and national inspection-free products.

7) High-tech enterprises are still a precondition for other funded projects (such as R&D funding, technical research, etc.).

Note: Specific preferential policies need to be based on local policies.

The preferential policies for high-tech enterprises are mainly divided into two aspects: national and local.

Among them, the preferential policies at the national level are mainly in terms of taxation and loans, and there are the following preferential policies in the "Several Opinions on Accelerating the Development of Science and Technology Service Industry":

1.In terms of taxation, if an enterprise is recognized as a "high-tech enterprise", it can be levied at a rate of 15% (25% if it is not recognized). In addition, the R&D investment of enterprises can be used for R&D expenses and enjoy the preferential treatment of income tax deduction.

2.In terms of finance, we will guide bank credit, venture capital, and capital markets to increase support for science and technology service enterprises, support the listing and refinancing of science and technology service enterprises, and list on the national small and medium-sized enterprise share transfer system, and encourage foreign investment in science and technology service industries.

1.Recognition rewards, each district will give a one-time cash reward to the newly recognized high-tech enterprises, up to 300,000 yuan.

2.Talent policy, enterprise-related technical personnel and investment personnel will enjoy convenience in settlement, housing and other aspects.

3.Project support: For enterprises that have passed the national high-tech enterprise certification, the project they apply for will be given priority when the project is approved.

4.Enterprises that have passed the national high-tech enterprise certification will be given priority to be included in the ** procurement list.

From the above policies, it is not difficult to see that applying for a national high-tech enterprise is a good thing for enterprises. However, the standards for the identification of high-tech enterprises in various places are not the same, and if you want to know whether your enterprise can pass the identification of high-tech enterprises, you can use some gadgets. I have used "Policy Subsidy Treasure" before, a ***, you can see the name of WeChat search, you can match the relevant policies suitable for your enterprise.

If you are not sure about the enterprise when applying for certain policies, or you still do not understand the content of the policy, you can also consult customer service, the customer service explanation is very detailed and very easy to use. Hope.

What preferential policies does the state give to high-tech enterprises?

One. The second paragraph of Article 28 of the Enterprise Income Tax Law of the People's Republic of China stipulates that high-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15%.

Two. Enjoy a tax incentive of 75% for R&D expenses.

Three. The tax incentives for high-tech enterprises to make up for losses have been extended from 5 years to 10 years.

Four. Land tax reduction of 50% (different provinces and cities need to consult the local tax bureau.)

It should be noted that high-tech enterprises cannot be superimposed with the income tax incentives of small and low-profit enterprises, but they can choose to give up the preferential tax rate of 15% (retain the qualification of high-tech enterprises) and choose to enjoy the preferential collection of income reduction for small and low-profit enterprises.

In fact, in addition to the convenience provided by the state, high-tech enterprises can also apply for preferential tax policies in local parks at the same time, such as registering new companies, branches, subsidiaries or relocating to the park, and obtaining a certain proportion of tax support from the local government for value-added tax and enterprise income tax. However, the premise is that the enterprises settled in the park must obtain the same recognition as a high-tech enterprise like the main company before they can enjoy it superimposed, otherwise they can only enjoy the park's policy of taking branches alone.

Preferential tax policies for the park.

1.Value-added tax: 40%-70% of the local retained value-added tax will be supported.

2.Enterprise income tax: 40%-70% of the local retained income tax will be supported.

In addition, large taxpayers can be discussed on a household-by-household basis, and the tax support ratio for enterprises is tracked and adjusted to the overall tax payment situation of enterprises. All tax rates and incentives are subject to the actual policies of the local park.

In China, high-tech enterprises generally refer to resident enterprises that continue to carry out research and development and transformation of technological achievements within the scope of the "High-tech Fields Supported by the State" promulgated by the state, form the core independent intellectual property rights of the enterprise, and carry out business activities on this basis, which is a knowledge-intensive and technology-intensive economic entity. The preferential policies for enterprise income tax that high-tech enterprises can enjoy are mainly as follows: high-tech enterprises that need to be supported by the state will be subject to enterprise income tax at a reduced rate of 15%.

Enterprise Income Tax Law of the People's Republic of China Article 28 Qualified small and low-profit enterprises shall be subject to enterprise income tax 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%.

What are the following preferential policies that can be enjoyed by setting up high-tech enterprises in China, namely: 1. Enjoy a 15% reduction in enterprise income tax; 2. You can get the state's financial and technical subsidies for high-tech enterprises; 3. It can undertake the corresponding high-tech projects of the first class. Entrepreneurs who want to set up high-tech enterprises can understand in advance what are the preferential policies for each other.

According to the relevant laws and regulations, after the enterprise obtains the qualification of high-tech enterprise, it can enjoy preferential tax treatment from the year in which the high-tech enterprise certificate is issued, and can go through the preferential tax procedures with the competent tax authorities in accordance with the regulations of Article 4 of these measures. Legal basis, "Administrative Measures of the People's Republic of China for the Identification of High-tech Enterprises" Article 10 After obtaining the qualification of high-tech enterprises, enterprises can enjoy preferential tax treatment from the year in which the high-tech enterprise certificate is issued, and can go to the competent tax authorities to handle the preferential tax procedures in accordance with the regulations of Article 4 of these measures. Administrative Measures of the People's Republic of China for the Identification of High-tech Enterprises Article 4 High-tech enterprises identified in accordance with these measures may apply for preferential tax policies in accordance with the Enterprise Income Tax Law and its Implementation Regulations, the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Tax Collection and Administration Law") and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Implementation Rules").

Legal basis, Article 10 of the Administrative Measures of the People's Republic of China for the Identification of High-tech Enterprises After obtaining the qualification of high-tech enterprises, enterprises shall enjoy preferential tax treatment from the year in which the certificate of high-tech enterprises is issued, and may go through preferential tax procedures with the competent tax authorities in accordance with the regulations of Article 4 of these Measures. Article 4 of the Administrative Measures for the Identification of New Technology Enterprises of the People's Republic of China may be recognized in accordance with the Enterprise Income Tax Law and its Implementation Regulations, the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Tax Collection and Administration Law") and the "Implementation Rules of the Law of the People's Republic of China on the Administration of Tax Collection" (hereinafter referred to as the "Implementation Rules") and other relevant regulations, and declare what are the preferential tax policies.