(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%. Plus deducting R&D expenses, the enterprise income tax can be saved by up to 80%.
(two) the introduction of high talent (unlimited);
(three) low-interest loans, scientific and technological performance loans and guarantee fund loans;
(four) after obtaining the national high-tech enterprise certificate, you can enjoy the corresponding subsidies in each district:
Minhang identified 250,000 for the first time, moved into 200,000, and re-identified 50,000;
Songjiang district first identified 200,000, newly moved 200,000, and then identified 50,000;
Huangpu District identified 200,000 yuan for the first time and 654.38+10,000 yuan again;
Baoshan District initially (re-) set 250,000 yuan, and newly introduced 200,000 yuan;
Jinshan District identified 6.5438+0.5 million yuan for the first time;
Hongkou District has been newly identified as a new immigrant of 200,000 yuan, and once again identified as 654.38+10,000 yuan;
Changning District identified 200,000 yuan for the first time and 654.38+10,000 yuan again.
Declaration conditions:
(a) the enterprise must be registered for more than one year when applying for recognition;
(2) The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger;
(three) the technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope stipulated in the "high-tech field supported by the state";
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in that year shall not be less than10%;
(5) The ratio of total R&D expenses to total sales revenue in the last three fiscal years (if the actual operating period is less than three years, the same below) meets the following requirements:
A the proportion of enterprises with sales revenue of less than 50 million yuan (inclusive) in the latest year is not less than 5%;
B the proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year shall not be less than 4%;
C the proportion of enterprises with sales revenue exceeding 200 million yuan in the previous year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses;
(six) the income from high-tech products (services) in the past year accounted for no less than 60% of the total income of the enterprise in the same period;
(seven) the evaluation of enterprise innovation ability should meet the corresponding requirements;
(eight) no major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for recognition.
Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).
Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.
Article 28 The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Article 29 The organs of self-government of ethnic autonomous areas may decide to reduce or exempt the share of enterprise income tax payable by enterprises in ethnic autonomous areas. Where an autonomous prefecture or autonomous county decides to reduce or exempt taxes, it must report to the people's government of the province, autonomous region or municipality directly under the Central Government for approval.
Article 30 The following expenses of an enterprise may be added and deducted when calculating the taxable income:
(a) research and development expenses incurred in the development of new technologies, new products and new processes;
(two) the wages paid by the disabled and other employed persons encouraged by the state.