The Ministry of Finance announced on the 5th that the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Science and Technology and the Ministry of Education recently jointly issued the Notice on Tax Policies for Technology Business Incubators, University Science Parks and Zhongchuang Space (hereinafter referred to as the Notice), giving tax incentives to related incubators and Sinoma Technology.
According to the notice, from 20 19 65438+ 10 to 202 1 65438+February 3 1, national and provincial science and technology business incubators, university science parks and national creative spaces are provided for personal use, as well as free or through.
The income from providing incubation services to incubating objects shall be exempted from VAT. Incubation services here refer to brokerage agency, business leasing, R&D and technology, information technology, forensic consulting and other services provided for the incubating objects. National and provincial science and technology business incubators, university science parks and national creative spaces shall separately account for the income from incubation services.
According to the circular, the measures for the identification and management of state-level science and technology business incubators, university science parks and national creative spaces will be issued separately by the science, technology and education departments of the State Council. The measures for the identification and management of provincial science and technology business incubators and university science parks shall be promulgated separately by the provincial science and technology and education departments.
Extended data:
In addition, the state-level science and technology business incubators and university science parks recognized before February 3, 20 18 will enjoy the preferential tax policies stipulated in this notice from June 0/9+10/October 1 day.
After 20 19 1, the national and provincial science and technology business incubators, university science parks and national creative spaces shall enjoy the preferential tax policies stipulated in this notice from the next month after the date of recognition. Those who are disqualified after 20 19 1 will stop enjoying the preferential tax policies stipulated in this notice from the month following the date of disqualification.
People's Network-Technology Incubators and other preferential tax policies have landed.