1, high-tech enterprises export products output value of 70% or more of the total output value of the year, verified by the tax department, reduced by 10% of the tax rate for income tax. The actual technology development costs incurred by the enterprise are not subject to the limitations of the ratio, and are included in the administrative expenses, which are allowed to be deducted before the payment of enterprise income tax.
2, state-owned, collective industrial enterprises and state-owned, collective enterprises holding and engaged in industrial production and operation of joint-stock enterprises, joint ventures incurred technology development costs than the previous year's actual growth of 10% (including 10%) or more, subject to the examination and approval of the tax authorities, and then allowed by the actual incurred technology development costs of 50% of the year's taxable income deduction.
3, enterprises, institutions for technology transfer, as well as in the process of technology transfer related to technology consulting, technical services, technical training income, the annual net income of less than 300,000 yuan, temporary exemption from enterprise income tax. The portion exceeding 300,000 yuan shall be subject to enterprise income tax at the applicable rate.
Expanded Information:
1、April 25, the State Council executive meeting decided to further reduce the cost of entrepreneurship and innovation to specify a series of tax incentives, and to increase tax cuts.
2, for example, will enjoy the current year one-time pre-tax deduction preferential enterprises newly purchased research and development instruments, equipment unit value ceiling, from 1 million yuan to 5 million yuan; high-tech enterprises and science and technology-based small and medium-sized enterprises to carry forward losses from five years to 10 years.
3, accelerating the construction of an innovative country is the inevitable requirement for transforming the mode of economic development and changing the driving force of economic growth, and is also an important measure for building a modernized economic system. According to the latest statistics of the State Administration of Taxation, in the first quarter, the tax department implemented various tax incentives to support the development of high-tech enterprises to reduce taxes by a total of 90.4 billion yuan, an increase of 61.4% year-on-year.
4丶 "Since the 18th CPC National Congress, China has initially formed an all-round and widely beneficial tax policy system to protect and incentivize innovation, mainly with enterprise income tax concessions, which effectively reduces the tax burden, strengthens the cash flow, and provides a good external impetus for enterprise innovation." Li Xuhong, director of the Institute of Fiscal Policy and Application at the National Accounting Institute in Beijing, said.
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