First, the R&D deduction policy for small and medium-sized science and technology enterprises. If the R&D expenses actually incurred by small and medium-sized scientific and technological enterprises in R&D activities do not form intangible assets and are included in the current profits and losses, on the basis of the actual amount, they will be deducted before tax according to 65,438+000% of the actual amount, and if intangible assets are formed, they will be deducted from 65,438+0 in 2022. The second is the enterprise income tax reduction and exemption policy for small and low-profit enterprises. From June 65438+1 October 1 day in 2022 to February 3 1 day in 2024, the annual taxable amount of small and low-profit enterprises exceeds110,000 yuan but does not exceed 3 million yuan, and the tax rate is reduced by 25%.

Tax preference for high-tech enterprises: after obtaining the qualification of high-tech enterprises, enterprises shall declare and enjoy tax preference from the year when the certificate of high-tech enterprises is issued, and go through the filing formalities with the competent tax authorities according to regulations. In the year when the enterprise's high-tech enterprise qualification expires, its enterprise income tax shall be paid in advance at the rate of 15% before it is re-recognized. Those who have not obtained the qualification of high-tech enterprises before the end of the year shall pay the tax for the corresponding period according to the regulations.

Preferential policies for technologically advanced service enterprises include: under the current preferential policies for enterprise income tax, technologically advanced service enterprises are divided into two categories, one is engaged in service outsourcing and the other is engaged in service trade. The enterprise income tax shall be levied at the reduced rate of 15% for the recognized technologically advanced service enterprises.

The employee education expenditure incurred by the recognized technologically advanced service enterprises does not exceed 8% of the total wages and salaries, which is allowed to be deducted when calculating the taxable income; The excess shall be allowed to be carried forward and deducted in future tax years.

In addition, everyone can enjoy these care: direct financial incentives, subsidies after R&D expenses, low-cost financing, brand innovation, attracting talents, land supply, asset depreciation, listing of enterprises and so on.

Legal basis:

Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Further Increasing the Pre-tax Deduction Ratio of R&D for Small and Medium-sized Sci-tech Enterprises.

Article 1 The R&D expenses actually incurred in R&D activities of small and medium-sized scientific and technological enterprises, which do not form intangible assets and are included in the current profits and losses, shall be deducted according to the actual amount, and then deducted before tax according to 1 00% of the actual amount from 2022; Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2022.