First, from June 5438+1 October1day to June 5438+00 and June 5438+February 3 1 day in 2008, the real estate and land provided by qualified incubators for their own use, free of charge or through lease for incubating enterprises are exempted from property tax and urban land use tax; The income from leasing the premises and houses to incubation enterprises and providing incubation services shall be exempted from business tax.

Two. From June 5438+1 October1day, 2008, the income from incubators that meet the requirements of non-profit organizations shall enjoy preferential policies for enterprise income tax in accordance with the tax law and its relevant regulations.

Three, enjoy the property tax, urban land use tax and business tax preferential policies of the incubator, should also meet the following conditions:

1. The establishment and operation of the incubator conforms to the identification and management measures issued by the administrative department of science and technology of the State Council, and has been identified by the administrative department of science and technology of the State Council, and obtained the qualification of national high-tech innovation service center;

2. Incubators shall separately account for the business income from renting premises and houses to incubating enterprises and providing incubating services;

3. The site area provided for incubating enterprises should account for more than 75% (including 75%) of the disposable site area of incubators, and the number of incubating enterprises should account for more than 90% (including 90%) of the total number of incubator enterprises.

Four, the "incubator" as mentioned in this notice shall meet the following conditions:

1, the enterprise registration and office space must be in the incubator;

2, is a newly registered enterprise or a new application to enter the incubator before the enterprise was established for no more than 2 years;

3. The incubation time of the enterprise in the incubator shall not exceed 3 years;

4. The registered capital of the enterprise shall not exceed 2 million yuan;

5. If the enterprise moves in, its operating income in the previous year shall not exceed 2 million yuan;

6. The area of the incubator rented by the enterprise shall not be less than 1000 square meters;

7, enterprises engaged in research, development and production of projects or products should belong to the scope of "China High-tech Products Catalogue" promulgated by the Ministry of Science and Technology and other departments, and the research, development and production income of projects or products within the scope of "China High-tech Products Catalogue" accounts for more than 50% of the annual income of enterprises.

5. Incubation service as mentioned in this Notice refers to consulting and technical services provided to incubating enterprises within the scope of agency, leasing and other service industries in the business tax "service industry".

Six, the State Council municipal administrative department of science and technology is responsible for the incubator in accordance with the conditions of this notice for prior review and confirmation, and issue the corresponding certification materials.

Seven, the competent tax authorities should strictly implement the tax policy, in accordance with the relevant provisions of the "measures for the administration of tax relief for qualified incubators", strengthen the daily tax management and services for incubators. The competent tax authorities shall regularly supervise and inspect incubators that enjoy preferential tax policies, report problems to their superiors in time, and deal with them in accordance with the relevant provisions of the Tax Administration Law and the Measures for the Administration of Tax Relief.