Can high-tech enterprises and small-scale low-profit enterprises enjoy low tax concessions when they liquidate? The liquidation period is different from the normal production and operation period. High-tech enterprises and small-scale low-profit enterprises cannot enjoy preferential income tax rates during liquidation.
What tax benefits can high-tech enterprises enjoy? The new enterprise income tax law, which came into effect on June 5438+1 October1,2008, stipulates that the income tax rate of domestic and foreign-funded enterprises is unified at 25%, and the state gives preferential treatment to industries and projects supported and encouraged by the state. For high-tech enterprises that the state needs to support, enterprise income tax will be levied at a reduced rate of 15%.
High-tech enterprises enjoying preferential tax treatment must meet the following conditions:
1, which has independent intellectual property rights over the core technologies of its main products (services) through independent research and development, transfer, donation and merger in recent three years, or through exclusive license for more than five years.
2. Products (services) fall within the scope of high-tech fields supported by the state, that is, electronic information technology, biology and new medical technology, aerospace technology, high-tech service industry, new energy and energy-saving technology, resources and environmental technology, and high-tech transformation of traditional industries.
3. Scientific and technical personnel with college degree or above accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year.
4. In order to acquire new scientific and technological knowledge (excluding humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), enterprises continue to carry out research and development activities, and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements: the proportion of enterprises with sales revenue of less than 50 million yuan in the last 65,438+0 years is not less than 6%; The proportion of enterprises with recent 1 year sales income of 50 million yuan to 200 million yuan is not less than 4%; The proportion of enterprises with recent 1 year sales income of more than 200 million yuan is not less than 3%. Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than 3 years, it shall be calculated according to the actual operating years.
5, high-tech products (services) revenue accounted for more than 60% of the total income of enterprises in that year.
For tax authorities, the more important indicators should be the third and fifth points commonly used in inspection.
Can Zhongguancun high-tech enterprises enjoy 15% tax preference? 1. The following four types of enterprises (collectively referred to as Zhongguancun high-tech enterprises) included in the statistics of Zhongguancun Science Park can enjoy the relevant support policies of the state, Beijing and Zhongguancun Science Park respectively.
(1) an enterprise registered in Zhongguancun Science Park and the high-tech industrial base jointly established by Zhongguancun Management Committee and relevant districts and counties (hereinafter referred to as the joint base) and recognized as a high-tech enterprise in accordance with the Administrative Measures for the Recognition of High-tech Enterprises (Guo Ke Fa Fa Fa [2008]172);
(2) Enterprises registered in Zhongguancun Science Park and Co-construction Base before April/KLOC-0, 2008 and recognized as high-tech enterprises;
(3) Enterprises registered in Zhongguancun Science Park and Co-construction Base after April 1 2008 and meeting the following standards:
1. Scientific and technical personnel with college education or above account for more than 30% of the total employees of the enterprise, among which scientific and technical personnel engaged in research and development of high-tech products should account for more than 10% of the total employees of the enterprise; In labor-intensive high-tech enterprises engaged in the production or service of high-tech products, scientific and technical personnel with college education or above should account for more than 20% of the total number of employees.
2. The proportion of total R&D expenses to total sales revenue meets the following requirements: the proportion of enterprises with sales revenue less than 50 million yuan in the latest year is not less than 5%; The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the latest year is not less than 4%; The proportion of enterprises with sales income of more than 200 million yuan in the previous year is not less than 3%. Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years.
3. The sum of the technical income of high-tech enterprises and the sales income of high-tech products should account for more than 60% of the total income of enterprises in that year; The investment of new enterprises in high-tech fields accounts for more than 60% of the total investment.
(4) High-tech service enterprises and cultural and creative industries registered in Zhongguancun Science Park and the joint construction base.
2. For the Zhongguancun high-tech enterprises included in the statistics, the total income of the enterprises in 2008 was more than 50 million yuan, and in 2009, the total income reached a certain growth rate and received financial subsidies from the districts and counties, and the special funds for the development of Zhongguancun were given certain matching funds.
Third, support hundreds of innovative pilot enterprises to carry out pilot projects such as technology platform construction, technological transformation, R&D and industrialization, application demonstration projects, patent standard creation, brand management, international operation, investment and financing, and give enterprises that have completed the pilot tasks a subsidy of up to 2 million yuan.
Four, the restructuring, agency system listed and listed at home and abroad Zhongguancun high-tech enterprises were given a one-time subsidy of 200 thousand yuan, 500 thousand yuan and 2 million yuan.
Five, increase support for enterprises to participate in * * * procurement. Support more qualified enterprises to enter the catalogue of independent innovation products in Beijing, organize project matchmaking meetings regularly, and promote the demonstration, application and promotion of independent innovation products of Zhongguancun high-tech enterprises in municipal, transportation, public safety, education, medical care and other key livelihood industries, procurement and investment projects.
Six, support enterprises to create standards and patents. Continue to provide financial support for Zhongguancun high-tech enterprises to apply for domestic and foreign patents and obtain authorization, take the lead in formulating domestic and foreign technical standards and undertake standardization work.
Seven, in conjunction with the park to establish an innovation fund to expand the scope of support for small and medium-sized enterprises. Establish an optimization mechanism and increase centralized support for outstanding projects of outstanding enterprises.
Eight, to further expand the coverage of Zhongguancun open laboratory, support enterprises to carry out Industry-University-Research cooperation with Zhongguancun open laboratory, and form an innovative resource sharing network. If the open laboratory provides analytical testing and commissioned research and development services for enterprises, financial subsidies will be given.
9. Assist enterprises to participate in scientific and technological cooperation projects and plans of international organizations, support enterprises, technologies, products and services to enter the international market, and give certain financial support to enterprises to participate in international technical cooperation plans and carry out transnational collaborative innovation, set up overseas branches and transnational mergers and acquisitions, participate in international exhibitions and purchase export credit insurance.
Ten, the establishment of Zhongguancun Science Park "to ensure growth and promote development" joint meeting system. Study and coordinate major issues through joint meetings, and supervise and inspect the implementation of the work. Park and co-construction base management institutions should, under the leadership of the county statistics department, do a good job in bringing Zhongguancun high-tech enterprises in the region into the statistical scope, industrial research, economic situation analysis, enterprise services and special fund subsidies.
What tax benefits do high-tech enterprises enjoy? 1. The enterprise income tax shall be levied at the reduced rate of 15% for the recognized national high-tech enterprises.
2. The special economic zones and high-tech enterprises in Pudong New Area of Shanghai that need state support after 65438+2008 10/are exempt from enterprise income tax from the first year to the second year, and the enterprise income tax is levied at the statutory rate of 25% from the third year to the fifth year.
3. If the R&D expenses incurred by the enterprise for developing new technologies, new products and new processes have not formed intangible assets and are included in the current profits and losses, they shall be deducted according to 50% of the R&D expenses on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.
4. Enterprises (including foreign-invested enterprises and foreign enterprises) shall be exempted from customs duties for their own use in producing products listed in the national high-tech product catalogue, as well as technologies, accessories and spare parts imported with the equipment according to the contract, except for the goods listed in the Catalogue of Imported Goods for Domestic Investment Projects, which is not exempted from customs duties as stipulated in document No.37 of Guofa [1997].
5. Enterprises (including foreign-invested enterprises and foreign enterprises) that introduce advanced technologies listed in the national catalogue of high-tech products and pay overseas software fees according to the provisions of the contract shall be exempted from customs duties.
6. The expenses incurred by enterprises in researching and developing new products, new technologies and new processes are increasing year by year. Enterprises with an increase of more than 10% (including 10%) can deduct 50% of the actual amount of taxable income.
7, engaged in software development, integrated circuit manufacturing and other businesses of high-tech enterprises, Internet websites, venture capital enterprises engaged in high-tech venture capital, within five tax years from the date of registration, after the examination and approval of the competent tax authorities, advertising expenses can be deducted according to the facts.
8. High-tech enterprises in high-tech industrial development zones approved by the State Council shall be subject to enterprise income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from enterprise income tax for 2 years from the year of production.
When do high-tech enterprises enjoy tax incentives? According to the Notice on Revising and Issuing the Administrative Measures for the Recognition of High-tech Enterprises (No.32 issued by the State Science and Technology Bureau [2065438+06]), "Article 10 After obtaining the qualification of high-tech enterprises, enterprises can enjoy tax preference from the year when the certificate of high-tech enterprises is issued, and they can go through the tax preference procedures with the competent tax authorities according to the provisions of Article 4 of these Measures."
What tax benefits do high-tech enterprises enjoy? Well, the real advantage of the national high-tech certificate is that you can enjoy the enterprise income tax of 10%.
Generally speaking, if you don't have a high-tech certificate, your corporate income tax is 25%. Now that you have it, you only need to pay 15%, and the difference is 10%.
How to fill in the preferential amount of low tax rate for high-tech enterprises?
The preferential policies of the state for the recognition of high-tech enterprises
Preferential income tax rate. High-tech enterprises enjoy the preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.
Why can't high-tech enterprises enjoy tax incentives? High-tech industries enjoy tax incentives.
The state's preferential tax policies for high-tech enterprises;
(1) Preferential income tax rate. High-tech enterprises enjoy the preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.
(2) "two exemptions and three reductions" (cancellation). Within the scope of the former Shenzhen Special Economic Zone, enterprises established after June 5438+1 October1in 2008 shall be exempted from enterprise income tax from the first year to the second year, and enterprise income tax shall be levied at the statutory tax rate of 25% in the third year to the fifth year.
(3) talent housing and housing subsidies. High-tech enterprises can recommend their Shenzhen high-level talents 1 person to apply for housing subsidies every two years. The subsidy standard is: according to the average price of commercial housing in Shenzhen last year, regardless of the size, Longhua New District is 80W( 100% supporting), Baoan District is 48W(20% supporting), Guangming New District is 55W (the annual subsidy in the district is 3W), and all other areas are 40W.
(4) Income from qualified technology transfer of high-tech enterprises shall be exempted from or reduced from enterprise income tax. In a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
(V) Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that allow accelerated depreciation include: 1. Due to technological progress, fixed assets with faster product upgrading; 2. Fixed assets are in a state of strong vibration and high corrosion all the year round. If the depreciation period is shortened, the minimum depreciation period shall not be less than 60% of the depreciation period stipulated 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.
(6) R&D expenses plus deduction. If the R&D expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the R&D expenses will be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.
When will enterprises enjoy preferential tax treatment after obtaining the qualification of high-tech enterprises? According to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Finance on Revision and Release (No.32 of the State Science and Technology Commission [20 16]), Article 9 of the Administrative Measures for the Accreditation of High-tech Enterprises: "The qualification of high-tech enterprises that have been recognized and passed shall be valid for three years from the date of issuance of certificates." Article 10: "After obtaining the qualification of high-tech enterprise, the enterprise shall enjoy preferential tax treatment from the year when the certificate of high-tech enterprise is issued, and may go through preferential tax treatment procedures with the competent tax authorities in accordance with the provisions of Article 4 of these Measures."