In the initial stage of enterprises, in addition to inclusive tax incentives, small and micro enterprises in key industries can also enjoy special tax incentives when they purchase fixed assets, and special groups start businesses or absorb special groups for employment (college graduates, unemployed people, retired soldiers, demobilized cadres, dependents of the army, disabled people, overseas students who have returned to China to serve, and experts who have settled in China for a long time). At the same time, the state also gives tax incentives to innovative and entrepreneurial platforms such as science and technology business incubators and national university science parks that support the growth of enterprises, and venture capital enterprises, financial institutions, enterprises and individuals that invest in non-monetary assets to help enterprises gather funds.
In order to create a good tax environment for scientific and technological innovation and promote the rapid and healthy growth of enterprises, the state has issued a series of preferential tax policies to help enterprises continuously enhance their motivation for transformation and upgrading. Implement income tax plus deduction policy for R&D expenses. Accelerated depreciation is applied to the fixed assets of enterprises, especially if the instruments and equipment used for R&D activities by enterprises in six industries and four key industries, such as biopharmaceutical manufacturing, software and information technology services, do not exceed1000000 yuan, which can be deducted at one time before tax. Enterprises purchase equipment for scientific research, scientific and technological development and teaching, and enjoy tax benefits such as import value-added tax, consumption tax exemption and domestic value-added tax refund. Help enterprises and scientific research institutions to retain innovative talents, and encourage innovative talents to provide adequate intellectual protection and support for enterprises.
Developing and expanding growth-oriented enterprises also has the advantages of tax policy, and the state fully supplements "nutrition" to help enterprises flourish and grow into forests. At present, preferential tax policies cover all aspects of scientific and technological innovation activities, helping innovative enterprises that seize the commanding heights of science and technology to speed up the pace of catching up. The enterprise income tax will be levied on high-tech enterprises at a reduced rate of 15%, and the scope of recognition of high-tech enterprises will be continuously expanded. For technologically advanced service enterprises located in service outsourcing demonstration cities and national service trade innovation and development pilot cities, enterprise income tax shall be levied at the reduced rate of 15%. For software and integrated circuit enterprises, they can enjoy preferential corporate income tax such as "two exemptions and three reductions", especially for key enterprises within the national planning and layout, and the corporate income tax can be levied at a reduced rate of 10%. Enterprises that develop and produce computer software products and major integrated circuits by themselves will also be given preferential tax refund for tax credits at the end of the VAT period.
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