Legal analysis: The preferential tax policy for high-tech enterprises is that high-tech enterprises are levied corporate income tax at a reduced rate of 15%.

Entitlement conditions:

High-tech enterprises refer to continuous research and development and transformation of technological achievements in the "high-tech fields supported by the state" to form a core independent knowledge belt of the enterprise. Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) with property rights and carrying out business activities based on this.

High-tech enterprises must be recognized by the high-tech enterprise certification management agency composed of the science and technology administrative departments of each province (autonomous regions, municipalities directly under the Central Government, and cities under separate state planning) and the finance and taxation departments at the same level.

When an enterprise applies for recognition, it must be registered and established for more than one year.

Enterprises obtain ownership of intellectual property rights that play a core supporting role in the technology of their main products (services) through independent research and development, transfers, donations, mergers and acquisitions, etc.

The technologies that play a core supporting role in the company's main products (services) fall within the scope of the "High-tech Fields Supported by the State".

The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities of the enterprise shall not be less than 10% of the total number of employees of the enterprise that year.

The proportion of the total research and development expenses of the enterprise in the past three accounting years (calculated based on 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 corresponding requirements.

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