First, what are the benefits of the identification of high-tech enterprises for enterprises?
Xiao Bo believes that the identification of high-tech enterprises has six main benefits for enterprises:
First, enjoy tax relief. Before it was determined to be high, the enterprise income tax rate was 25%, and after it was determined, the income tax rate was a preferential tax rate of 15%, and the tax rate was reduced by at least 10 point.
Second, R&D expenses can be deducted by 75%, and the period for making up losses has been extended from 5 years to 10 years.
Third, get financial rewards. After your enterprise is determined to be high, you can directly get a direct reward of hundreds of thousands to millions from the government.
Fourth, the brand can be improved. Winning the tender of the only state-owned enterprise for the technology brand will help to improve the brand value of the enterprise.
Fifth, when applying for projects, the state will tilt towards high-tech enterprises in policy, which will provide strong support for enterprises to apply for national government, scientific research projects and enterprises to go public and bid in the future.
Sixth, high-tech enterprises will be given priority in listing and training. A certificate of high-tech enterprises is conducive to reducing risks and a concern for financial institutions.
Sixth, our enterprise bidding will better meet the requirements of the government, and a high-quality product will be given priority in the system that the government wants to purchase.
Two, 2022 to apply for national high-tech enterprises that can enjoy preferential tax policies.
There are many preferential tax policies that you can enjoy when you apply for a national high-tech enterprise and find it successful. Xiaobo makes a comprehensive summary from three aspects: value-added tax, personal income tax and enterprise income tax.
(1) Value-added tax
First, the value-added tax on software products will be refunded immediately.
General taxpayers sell the software products they develop, and the part of their value-added tax and actual tax burden exceeding 3% is subject to the policy of immediate refund.
Second, imported instruments and equipment are exempt from value-added tax.
Imported instruments and equipment directly used for scientific research, scientific experiments and teaching are exempt from value-added tax.
(2) Individual income tax
First, small and medium-sized high-tech enterprises transfer their share capital to individual shareholders, and pay taxes in installments within no more than five years, and the tax rate is still 20%.
Second, the equity reward for technical personnel in high-tech enterprises can be paid in installments, which will be paid in installments within no more than five years. The collection of individual taxes will still be settled according to the income from wages and salaries.
(3) Enterprise income tax
First, high-tech enterprises will collect enterprise income tax at a reduced rate of 15%.
Second, the income from technology transfer is reduced or exempted. The part of technology transfer income that does not exceed 5 million yuan shall be exempted from enterprise income tax, and the part that exceeds 5 million yuan shall be subject to enterprise income tax by half.
Third, research and development expenses are deducted. This is a commonly used project, and the actual research and development expenses are deducted before tax according to 75% of the actual amount; Intangible assets are amortized before tax according to 175% of the cost of intangible assets. One thing to note here is that this year, the added deduction of R&D expenses in manufacturing industry is 75%, which has been raised to 100%.
Fourth, accelerate depreciation. High-tech enterprises can deal with the depreciation of fixed assets by shortening the depreciation period or accelerating the depreciation.
Fifth, the carry-over period of losses is extended to 10 year. Enterprises with the qualification of high-tech enterprises or small and medium-sized science and technology enterprises are allowed to carry forward losses that have not been fully compensated in the five years before the qualification year, and make up for them later in the year. The longest carry-over period is extended from five years to 10 year.
3. What are the conditions and preferential policies for the recognition of Hainan high-tech enterprises?
(A) Hainan Province around the high incentive policy:
1, Hainan Province
Policy: Notice of Science and Technology Department of Hainan Province on Organizing the Declaration of Financial Subsidies for High-tech Enterprises in Hainan Province in 2022 (Qiong Ke [2022]123),
Reward:
(1) High-tech enterprise's "elite action" reward: according to 15% of the actual R&D investment exceeding 3% of the sales revenue, the "seed enterprise", "gazelle enterprise" and "leading enterprise" will be given a subsidy of up to 3 million yuan, 5 million yuan and10 million yuan respectively; R&D investment shall be subject to the "allowable deduction of R&D expenses" in the enterprise income tax return; The sales income shall be subject to the "operating income" in the enterprise income tax return.
(2) Incremental reward for R&D funds of high-tech enterprises: the annual quota is 30% of the annual increase of R&D funds of enterprises, and the enterprises above designated size (enterprises included in a set of online reporting platform of the Provincial Bureau of Statistics) are not higher than RMB 2 million, and other enterprises are not higher than1000,000 yuan; R&D funds shall be subject to "R&D expenses can be added and deducted" in the enterprise income tax return.
(3) Reward for moving into high-tech enterprises as a whole: Reward shall be given according to the fixed assets investment and R&D investment of the enterprise within 12 months after the registration of moving in, and the amount shall be 5% of the fixed assets investment or 10% of the R&D investment of the enterprise, with a maximum of 5 million yuan.
(4) Incremental reward for R&D funds of enterprises in the high-tech enterprise incubator: no more than 25% of the annual R&D funds of enterprises. The maximum amount is not more than 500,000 yuan, and the R&D expenses shall be subject to the "deductible R&D expenses" in the enterprise income tax return.
2. Haikou City
Policy: Several Measures for Accelerating the Development of High-tech Industries in Haikou (Trial) No.9 [2020] of Haifu Regulation
Reward:
(1) Actively cultivate high-tech enterprises. A one-time reward of 500,000 yuan will be given to the high-tech enterprises that passed the accreditation for the first time in Haikou, and a one-time reward of100,000 yuan will be given to the high-tech enterprises that passed the accreditation again.
(2) Establish a high-tech enterprise cultivation library. Enterprises that meet the evaluation conditions of national science and technology small and medium-sized enterprises or fail to declare high-tech enterprises independently will be included in the high-tech enterprise cultivation library after the application of the enterprise, and the new warehousing enterprises will be given a one-time development award of 50 thousand yuan. The incubation period is 3 years, and if it is recognized by high-tech enterprises during the incubation period, it will be automatically out of the library; After the expiration of 3 years, if it fails to pass the identification of high-tech enterprises, the warehouse will be adjusted and the application for warehousing will no longer be accepted.
(3) Increase investment incentives for high-tech enterprises. High-tech enterprises that have moved into Haikou as a whole from outside the province are in line with the development direction of the free trade port industry and have a certain scale and growth. After being confirmed by the Provincial Science and Technology Department and promised not to move out of Haikou within 10, they will be rewarded with 500,000 yuan. Since the whole move into the next year, according to the municipal retained part of enterprise income tax, it will be rewarded according to the proportion of 30% in the previous two years, which will be used exclusively for technological innovation and research and development of enterprises.
For the above-mentioned high-tech enterprises that have settled in Haikou Key Industrial Park, the actual rent subsidy for office space will be given every year, and the accumulated rent subsidy for three years will not exceed100,000 yuan. Enterprises shall not enjoy the relevant rent subsidy policies of the park repeatedly.
(4) If a high-tech enterprise registered in Haikou is listed on the Shanghai and Shenzhen Stock Exchanges (including science and technology innovation board) for the first time, the municipal finance will give a reward of15 million yuan, which will be implemented in accordance with the "Several Measures for Promoting the Development of Financial Industry in Haikou City" (No.3 of Hai Fu Gui [2019]) issued by Haikou Municipal Government.
High-tech enterprises registered outside the jurisdiction of Haikou City will be given a one-time reward of no more than 2 million yuan after their initial public offering and listing in science and technology innovation board. This article and article 7 shall not be repeated.
3. Sanya City
Policy 1: Notice on Measures for the Recognition, Management and Support of Municipal High-tech Enterprises in Sanya (H.F.G. [2020] No.9)
Reward:
(1) Encourage municipal high-tech enterprises to increase R&D investment, and give financial rewards to enterprises according to the amount of R&D funds that enterprises enjoyed the pre-tax deduction policy of R&D expenses in the previous year. The reward amount shall be subsidized according to 30% of the amount of R&D funds in the previous year, and shall not exceed the local financial contribution made by the enterprise to Sanya in the previous year (excluding deed tax, land value-added tax and real estate-related financial resources), with a maximum of 500,000 yuan. This article and other similar preferential support policies in Sanya can be applied for by enterprises according to the principle of high priority, but they cannot be enjoyed repeatedly. Each enterprise can enjoy this policy for up to three years.
(2) If it is recognized as a municipal high-tech enterprise for the first time, it will be given a one-time reward of100000 yuan; If the municipal high-tech enterprise is recognized by the high-tech enterprise, a one-time reward of 400,000 yuan will be given.
(3) Enterprises that have been recognized as high-tech enterprises or have been included in the Hainan Provincial High-tech Enterprise Cultivation Database may apply for enjoying the policies in Article 13 of these Measures within the validity period; Directly recognized as high-tech enterprises (including enterprises that have been recognized or re-recognized and are within the validity period) will be given a one-time reward of 500,000 yuan; For high-tech enterprises from outside the province who move into our city as a whole, if they complete the migration within the validity period of their high-tech enterprise qualifications, they will be given a one-time reward of 500,000 yuan.
(4) Encourage science and technology service institutions to provide services for enterprises to declare high-tech enterprises, and encourage incubators and creative spaces to cultivate and introduce high-tech enterprises. According to the number of high-tech enterprises served, cultivated and introduced in the previous year, the science and technology service institutions, incubators and creative spaces will be given a one-time reward according to the standard of 50,000 yuan/home; If the enterprise declares itself successfully, it will be given a one-time reward of 50,000 yuan.
Policy 2: Measures for Cultivating High-tech Enterprises in Sanya Yazhouwan Science and Technology City (Trial) No.47 [2020] of Sanshi Science and Technology City
Reward:
(1) R&D funding: warehousing enterprises can apply for R&D funding every year. The amount of funding is 30% of the actual expenditure of R&D expenses in the previous year, with the maximum not exceeding100000 yuan. For the warehousing start-ups whose registration time is less than 1 year, which have been invested by professional venture capital institutions and whose funds are actually in place, the research and development expenses will be funded by 80,000 yuan in the first year.
(2) Legal service voucher: The warehousing enterprise can apply for 50,000 yuan legal service voucher every year.
(3) Reward for outbound breeding:
1) A one-time reward of 500,000 yuan will be given to enterprises that are dissatisfied with the warehousing date 1 year;
2) A one-time reward of 300,000 yuan will be given to the enterprises that have been bred out of the warehouse within 1 year and less than 2 years from the date of warehousing;
3) Give a one-time reward of100,000 yuan to the enterprises that have been bred out of the warehouse for 2 years and less than 3 years from the date of warehousing;
4) If an enterprise passes the cultivation warehousing and warehousing in the same year, it can enjoy warehousing subsidy and warehousing reward.
(4) Re-examination reward: A one-time reward of100000 yuan will be given to the enterprise that has obtained the certificate of high-tech enterprise and passed the re-examination (including re-identification) of high-tech enterprise after the three-year validity period.
Other cities and counties:
A one-time reward of 300,000 yuan in qionghai city and 200,000 yuan in Wanning. Wenchang, Lingao, Lingshui, Chengmai and Yangpu in other cities and counties are also available. Because of the limited space, I won't elaborate on it. I'll list the relevant policy documents, so you can search for them yourself or ask me for them.
Other cities and counties policy incentive documents:
1. Twenty Preferential Measures for Introducing and Cultivating High-tech Enterprises in qionghai city (Trial) Qionghai Party Office [2020]13;
2. "Several Measures to Support Scientific and Technological Innovation Enterprises in Wenchang City" (No.343 [2020]);
3. Notice of the Interim Measures for the Administration of Special Funds for the Development of Internet Industry in Lingshui Li Autonomous County Ling Fu Ban [2019] No.80;
4. Notice of Eight Policies and Measures for Promoting the Development of High-tech Industries in Chengmai County (No.412020);
5 "Wuzhishan City Science and Technology Innovation Intellectual Property Incentive Measures (Trial)";
6 "Baoting Li and Miao Autonomous County Science and technology innovation incentives (Trial)" Baofu Office Regulations [2020] No.3;
7. Several Measures for Accelerating the Development of High-tech Enterprises in Changjiang Li Autonomous County (Trial), Changfu Regulation [2021]1;
8. Several Measures for Promoting the Development of Scientific and Technological Innovation in Wanning (Trial) Wanfuban [2021] No.29;
9. Detailed Rules for the Implementation of Preferential Policies for Scientific and Technological Innovation in Yangpu Economic Development Zone, No.5 Puguangui [2021].
(two) Hainan high-tech enterprises identified conditions:
1, it must be registered for more than one year when applying for recognition;
2. Enterprises acquire the ownership of intellectual property rights that play a core supporting role in technology for their main products (services) through independent research and development, transferee, donation and merger.
3, the main products (services) of enterprises to play a core role in supporting the technology belongs to the scope of the "high-tech areas supported by the state";
4. The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise shall not be less than 10% of the total employees of the enterprise in that year;
(All the above 1 to 4 conditions must be met, and none of them can be omitted)
5. The proportion of the total R&D expenses of the enterprise in the last three fiscal years (calculated according to the actual operating time if the actual operating period is less than three years) to the total sales revenue in the same period meets the following requirements:
The proportion of enterprises with sales income less than 50 million yuan (inclusive) in the latest year is not less than 5%;
Enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year, the proportion is not less than 4%;
The proportion of enterprises with sales revenue of more than 200 million yuan in the last year is not less than 3%.
Among them, the total amount of research and development expenses incurred by enterprises in China accounts for no less than 60% of the total amount of research and development expenses;
6, nearly a year of high-tech products (services) income accounted for the proportion of the total income of enterprises in the same period of not less than 60%;
7, enterprise innovation ability evaluation should meet the corresponding requirements;
8. No major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for confirmation.
(3) Time for application of high-tech enterprises in Hainan Province:
In 2022, the online deadline for the application for high-tech enterprise certification in our province is June, 2022 10, the deadline for CD submission is June, 2022 17, and the deadline for the municipal and county science and technology management departments to submit to the provincial science and technology department is June, 22, 2022. The overdue online system will automatically shut down, so please do your best to declare in advance.