I. Tax incentives
(1) Preferential income tax rate. High-tech enterprises recognized in accordance with the new management measures for high-tech enterprises enjoy the preferential income tax rate of 15%. Enterprises not recognized by the new method and high-tech enterprises recognized before no longer enjoy preferential income tax rate, and the enterprise income tax has increased to 25% year by year since 2008.
(2) The income tax of newly-established national high-tech enterprises shall be exempted for two times and reduced for three times. From the tax year when the first income from production and operation is obtained, the enterprise income tax is exempted from the first year to the second year, and the enterprise income tax is levied at the statutory tax rate of 25% from the third year to the fifth year.
(3) 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.
(4) The income from qualified technology transfer shall be exempted or reduced. 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 allowed for accelerated depreciation include: (1) fixed assets whose products are updated faster due to technological progress; (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) Investment credit. If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years, it can deduct the taxable income of the venture capital enterprise that has held equity for 2 years in the current year according to 70% of its investment; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
Second, financial support.
(1) Newly-established high-tech enterprises shall, within 2 years after enjoying the preferential income tax policy of "two exemptions and three reductions" of the state, give R&D funding according to 50% of the local financial resources formed by their enterprise income tax; Those who do not enjoy the preferential income tax policy of "two exemptions and three reductions" will be given R&D assistance within two years from the second year according to 50% of Shenzhen's local financial resources formed in the year of paying enterprise income tax.
(two) the recognized national high-tech enterprises can be based on the value-added tax of the previous year, and 50% of the new value-added tax within 3 years will be funded by the municipal finance; The purchase of new production and business premises to pay deed tax, research and development funds by the municipal finance; Newly-built or newly-built real estate for production and operation shall pay the property tax within 2 years after the expiration of the national property tax concession, and the municipal finance shall provide research and development funding.
(3) Increase the investment of R&D funds and special funds in major high-tech projects. Since 2009, it has increased by 300 million yuan every year for three consecutive years, and carried out a number of research and development projects and application demonstrations of major public welfare technologies, industrial frontier technologies and key technologies.
(4) High-tech enterprises that enter the share agency system in the High-tech Zone to make share quotation transfer will be given a maximum subsidy of 6,543,800 yuan+0.8 million yuan.
Third, financial support.
(a) banks set aside a certain amount of loan indicators from the total credit each year as special credit funds for scientific and technological development, and give preferential interest rates. The municipal finance will arrange some funds as loan interest subsidies. The discount rate depends on the specific circumstances of the project. Special credit funds will be mainly used to support the development and production of the projects listed in these Provisions. Science and Technology Bureau puts forward project suggestions, and banks approve special credit funds.
(2)
Allocate 20% of the total bond issuance to high-tech enterprises that meet the issuance conditions every year.
(3)
Give priority to the approval of the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.
Fourth, land and real estate.
(a) from 2008 to 2020, the construction of 5 million to 6 million square meters of innovative industrial buildings to support the development of high-tech industries.
(two) in the annual new industrial land, the proportion of high-tech industrial land is not less than 60%.