I. Preferential policies for high-tech enterprises (domestic enterprises) established in high-tech industrial development zones
(1) New technology enterprises established in Beijing New Technology Development Experimental Zone
Beijing New Technology Development Experimental Zone was established in 1988. For new technology enterprises established in the experimental zone, that is, technology-intensive and intelligence-intensive economic entities engaged in research, development, production and management of one or more new technologies and their products, the following preferential tax reduction or exemption is implemented.
Income tax will be levied at a reduced rate of15% for new technology enterprises in the experimental area. If the output value of an enterprise's export products reaches more than 40% of the total output value of that year, the income tax shall be levied at a reduced rate of10% upon approval by the tax authorities. New technology enterprises shall be exempted from income tax within 3 years from the date of establishment. With the approval of the department designated by the Beijing Municipal People's Government, the income tax can be levied at the above tax rate by half in the fourth to sixth years.
Imported raw materials and parts needed by new technology enterprises in the experimental area to produce export products. The import license is exempted, and the customs will accept it according to the contract and the approval documents of the designated department of the Beijing Municipal People's Government. With the approval of the customs, bonded warehouses and bonded factories can be set up in the experimental area, and the customs shall supervise the imported raw materials and spare parts according to the processing; According to the actual processed export quantity, import duties and import value-added tax are exempted. Export products are exempt from export duties. However, if bonded goods are converted into domestic sales, they must be approved by the original examination and approval department and approved by the customs, and pay taxes according to regulations.
(2) High-tech enterprises established in the National High-tech Industrial Development Zone
Following the approval of the establishment of the Beijing Experimental Zone for the Development of New Technology Industries, the State Council selected a number of development zones as national high-tech industrial development zones in 199 1 and gave them corresponding tax incentives.
These high-tech industrial development zones include Wuhan Donghu New Technology Industrial Development Zone, Nanjing Pukou High-tech Export-oriented Development Zone, Shenyang Nanhu Science and Technology Development Zone, Tianjin New Technology Industrial Park, Xi 'an New Technology Industrial Development Zone, Chengdu High-tech Industrial Development Zone, Weihai Torch High-tech Industrial Development Zone, Zhongshan Torch High-tech Industrial Development Zone, Changchun Nanhu Nanling New Technology Industrial Park, Harbin High-tech Development Zone and Changsha Science and Technology Development Experimental Zone. Fuzhou Science and Technology Park, Guangzhou Tianhe High-tech Industrial Development Zone, Hefei Science and Technology Industrial Park, Chongqing High-tech Industrial Development Zone, Hangzhou High-tech Industrial Development Zone, Guilin High-tech Industrial Development Zone, Zhengzhou High-tech Development Zone, Lanzhou Ningwozhuang New Technology Industrial Development Zone, Shijiazhuang High-tech Industrial Development Zone, Jinan High-tech Industrial Development Zone, Shanghai caohejing Emerging Technology Development Zone, Dalian High-tech Industrial Zone, Shenzhen High-tech Industrial Zone, Xiamen Torch High-tech Industrial Development Zone, Hainan International Science and Technology State, etc. For the enterprises recognized as high-tech enterprises by the relevant departments in the National High-tech Industrial Development Zone, except for the enterprise income tax at the reduced rate of15%, the newly-established enterprises shall be exempted from enterprise income tax for 2 years from the year of production.
The scope of high technology is as follows:
1.Microelectronics Science and Electronic Information Technology;
2. Space science and aerospace technology;
3. Optoelectronic science and opto-mechanical integration technology;
4. Life science and bioengineering technology;
5. Materials science and new materials technology;
6. Energy science and new energy, high-efficiency and energy-saving technologies;
7. Ecological science and environmental protection technology;
8. Earth Science and Ocean Engineering Technology
9. Basic material science and radiation technology;
10. medical science and biomedical engineering;
11.Other new processes and technologies applied on the basis of traditional industries.
The scope of high-tech shall be supplemented and revised according to the continuous development of high-tech at home and abroad, and shall be promulgated by the Ministry of Science and Technology. As a high-tech enterprise, it must meet the following conditions:
1.Engaged in the research, development and production of one or more high technologies and their products within the above scope.
And run business. Except for pure commercial operation.
2 the implementation of independent accounting, independent operation, self financing.
3. The person in charge of the enterprise is familiar with the technology of product research, development, production and operation of the enterprise.
Personnel, and is a full-time staff of this enterprise.
4. Scientific and technical personnel with college education or above account for more than 30% of the total number of employees in enterprises, and scientific and technical personnel engaged in research and development of high-tech products should account for more than10% of the total number of employees in enterprises. Labor-intensive high-tech enterprises engaged in the production or service of high-tech products, with technical personnel above junior college accounting for 20% of the total number of employees.
5. It has a capital of more than 500,000 yuan, and has business premises and facilities corresponding to its business scale.
6 funds for research and development of high-tech and its products should account for more than 3% of the total annual income of this enterprise.
7. The total income of high-tech enterprises is generally composed of technical income, output value of high-tech products, output value of general technical products and technology-related trade. The sum of the technical income of high-tech enterprises and the output value of high-tech products should account for more than 50% of the total income of the enterprise in that year. Technical income refers to the income from technical consultation, technology transfer, technical service, technical training, technical engineering design and contracting, technology export, digestion and absorption of imported technology and pilot products carried out by high-tech enterprises.
8. There are clear articles of association and strict technical and financial management systems.
9. The operating period of the enterprise is more than 10 years.
To establish a high-tech enterprise, an application must be submitted to the Development Zone Office, which will be examined, approved by the provincial and municipal science and technology commissions and issued with a high-tech enterprise certificate. The office of the Development Zone shall regularly assess high-tech enterprises according to the above conditions, and high-tech enterprises that do not meet the conditions shall not enjoy preferential tax policies.
In the development zone, scientific research units owned by the whole people that implement economic self-reliance by reducing all administrative expenses according to state regulations can be converted into high-tech enterprises after approval by the development zone office.
Two, foreign investment in high-tech enterprises and advanced technology enterprises tax incentives
(1) High-tech enterprises established in high-tech industrial development zones
Foreign investment recognized as high-tech enterprises established in the national high-tech industrial development zone
Foreign-funded enterprises, as well as foreign-invested enterprises recognized as new technology enterprises established in Beijing New Technology Industry Development Experimental Zone, shall pay enterprise income tax at the reduced rate of15% from the tax year when they are recognized as high-tech enterprises or university technology enterprises. For foreign-invested enterprises recognized as high-tech enterprises (excluding new technology enterprises established in Beijing New Technology Industry Development Experimental Zone), if the operating period is more than 10 years, the income tax will be exempted in the first and second years from the profit-making year, and the income tax will be halved in the third to fifth years after the application of the enterprise and the approval of the local tax authorities. Foreign-invested enterprises recognized as new technology enterprises shall be exempted from income tax for three years from the date of establishment, and the income tax shall be halved in the fourth to sixth years with the approval of the departments designated by the Beijing Municipal Government.
Foreign-invested enterprises can enjoy preferential tax reduction and exemption for the remaining years of the applicable tax reduction and exemption period after the profit-making year of the enterprise or the tax year after the opening date of the enterprise when the foreign-invested enterprises in Beijing New Technology Development Experimental Zone are recognized as new technology enterprises. Those enterprises that are recognized as high-tech enterprises or new technology enterprises after the expiration of the tax reduction and exemption period applicable in accordance with relevant regulations will no longer enjoy the above-mentioned preferential tax reduction and exemption on a regular basis.
When applying for tax reduction or exemption, an enterprise shall provide a certificate issued by the relevant department to confirm the high-tech enterprise and report it to the local tax authorities for examination and approval.
In addition, foreign-invested enterprises established in special economic zones and economic and technological development zones that are recognized as high-tech enterprises shall be implemented in accordance with the preferential tax policies of special economic zones and economic and technological development zones.
For productive foreign-invested enterprises (hereinafter referred to as "two intensive enterprises") engaged in technology-intensive and knowledge-intensive projects established in the coastal economic development zones and the old urban areas of cities where special economic zones and economic and technological development zones are located, the enterprise income tax shall be levied at the reduced rate of15%. "Two intensive enterprises" can be judged according to the standards of high-tech enterprises formulated by the State Science and Technology Commission. In the specific implementation, an application should be made by the enterprise. After being audited by the provincial science and technology commission and issued with an audit certificate, it should be submitted to the provincial competent tax authorities for examination, and the provincial tax authorities should report it to State Taxation Administration of The People's Republic of China for approval after passing the examination.
(2) Advanced technology enterprises established by foreign investors.
Advanced technology enterprises established by foreign investors, which are still advanced technology enterprises after the expiration of the exemption or reduction period in accordance with the provisions of the tax law, may be extended for three years, and the enterprise income tax shall be levied at half the tax rate stipulated in the tax law. However, if the actual income tax rate paid by the enterprise after halving is lower than10%, the enterprise income tax will be paid at10%.
At the same time, it is recognized as an advanced technology enterprise and a product export enterprise, allowing enterprises to choose to enjoy one of the tax preferences, but not both.
According to the regulations, all foreign-invested enterprises that meet the above conditions shall submit the certification documents issued by the relevant departments for examination and approval by the local tax authorities when applying for tax concessions.
(three) advanced technology enterprises established and expanded by foreign investors directly in China.
Foreign investors who directly reinvest in the establishment and expansion of advanced technology enterprises in China may, in accordance with the relevant provisions of the State Council, fully refund the enterprise income tax paid for their reinvestment. The tax refund is calculated according to the following formula:
Tax Refund Amount = reinvested amount ÷ (1-sum of original actual applicable enterprise income tax rate and local income tax rate) × original actual applicable enterprise income tax rate× tax refund rate.
Foreign investors who directly reinvest in the establishment and expansion of advanced technology enterprises shall, within one year after the reinvestment funds are invested, go to the local tax authorities to refund all the income tax paid for the reinvested part with the certification materials issued by the examination and confirmation department. If the invested enterprise has not been recognized as an advanced technology enterprise by the relevant departments within the stipulated time limit for reinvestment tax refund, the tax authorities should make efforts to refund the tax at a rate of 40%. The invested enterprise, which is confirmed as an advanced technology enterprise after examination within 3 years after the start of production and operation or the reinvestment funds are put into use, can make up the difference at the tax refund rate of100%.
According to the regulations, when applying for tax refund in accordance with the above provisions, foreign investors shall provide the tax authorities with certificates that can confirm the year in which their reinvested profits belong. Where no proof can be provided, the tax authorities can calculate the year of reinvested profits from the earliest year to the later years according to the book dividend payable of the enterprise before the reinvestment of foreign investors or the undistributed profits that belong to foreign investors, and calculate the enterprise income tax that should be refunded accordingly.
III. Tax Preferences for Software Enterprises and Integrated Circuit Enterprises
Software enterprises and integrated circuit enterprises established in China, regardless of ownership form, can
Enjoy the following preferential policies:
(1) Preferential value-added tax
From June 24, 2000 to the end of 20 10, general VAT taxpayers will be sold their own software products, and general VAT taxpayers will be sold their own integrated circuit products (including monocrystalline silicon wafers). After the VAT is levied at the statutory tax rate of17%, the part whose actual VAT tax burden exceeds 3% will be refunded immediately. The tax refund is used by the enterprise to research and develop software products and expand reproduction, and is not regarded as taxable income of enterprise income tax, and enterprise income tax is not levied.
The general VAT taxpayer sells the imported software after the localization transformation such as redesign, improvement and conversion (excluding the simple Chinese character processing of the imported software), and the software sold by it can enjoy the VAT refund policy upon collection in accordance with the relevant provisions of the software products developed and produced by itself.
Software products exported by enterprises themselves or entrusted or sold to export enterprises are not applicable to the method of immediate collection and refund of value-added tax.
(2) Preferential treatment of enterprise income tax
The first is to encourage new software production enterprises. From the profit-making year, the enterprise income tax will be exempted in the first and second years, and the enterprise income tax will be halved in the third to fifth years. Second, enterprise income tax will be levied at a reduced rate of10% for key software production enterprises within the national planning and layout, if they did not enjoy tax exemption in that year. Third, the wages and training expenses of software production enterprises can be deducted when calculating the taxable income according to the actual amount. Fourth, enterprises and institutions purchase software, where the purchase cost reaches the standard of fixed assets or constitutes intangible assets, it can be accounted for according to fixed assets or intangible assets. Domestic-funded enterprises are approved by the competent tax authorities; Foreign-invested enterprises with an investment of more than US$ 30 million shall be reported to State Taxation Administration of The People's Republic of China for approval. Foreign-invested enterprises with an investment of less than US$ 30 million may have their depreciation or amortization period appropriately shortened with the approval of the competent tax authorities, with a minimum of 2 years.
(3) Tariff and import value-added tax preferences
For the self-use equipment required by the recognized software production enterprises to import, as well as the technology (including software) and supporting parts and spare parts imported with the equipment according to the contract, it is not necessary to issue a confirmation letter and occupy the total investment. Except for the goods listed in the Catalogue of Imported Goods for Foreign Investment Projects and the Catalogue of Imported Goods for Domestic Investment Projects that are not Duty Free as stipulated in the State Council Guofa [1997] No.37, customs duties and import links are exempted.
(4) Special concessions of integrated circuit enterprises
Integrated circuit manufacturers with an investment of more than 8 billion yuan or an integrated circuit line width of less than 0.25 μ m can enjoy the following preferential tax policies:
1.According to the preferential tax policies to encourage foreign investment in energy and transportation.
2. The import of productive raw materials and consumables for self-use shall be exempted from customs duties and import value-added tax.
The customs shall provide customs clearance facilities for integrated circuit manufacturing enterprises that meet the above requirements.
Integrated circuits designed by integrated circuit design enterprises can be produced abroad if they cannot be produced in China. After their processing contracts (including specifications and quantities) are confirmed by the competent authorities of the industry, tariffs will be levied at the preferential provisional tax rate when they are imported.
It should be noted that software enterprises and integrated circuit manufacturing enterprises implement the annual review system, and enterprises that fail to pass the annual review will be disqualified from their software enterprises or integrated circuit manufacturing enterprises and will no longer enjoy relevant preferential policies.
In short, whether an enterprise can enjoy the tax preferential treatment for high-tech enterprises depends on whether it meets the above requirements, regardless of whether it is located in the high-tech industrial development zone.