For the preferential items of enterprise income tax reduction and exemption registered and filed during the settlement period, the taxpayer shall submit the following information to the competent tax authorities during the settlement period, and the competent tax authorities shall complete the registration and filing work within 7 working days, and inform the taxpayer to implement it. The preferential items of enterprise income tax for filing and registration management during the settlement period are as follows:

I. Income from qualified technology transfer (Paragraph 4 of Article 27 of the Enterprise Income Tax Law)

Data for filing during the settlement period:

1. An enterprise shall submit the following materials when filing with the competent tax authorities for domestic technology transfer:

(1) enterprise income tax relief preferential record form;

② Technology transfer contract (copy);

(3) the technical contract registration certificate issued by the science and technology department at or above the provincial level;

(4) the collection, allocation and calculation of technology transfer income;

⑤ Proof of actual payment of relevant taxes and fees.

2. When an enterprise transfers technology abroad, it shall submit the following materials to the competent tax authorities for the record:

(1) enterprise income tax relief preferential record form;

② Technology export contract (copy);

(3) the technology export contract registration certificate or technology export license issued by the commercial department at or above the provincial level;

④ Data sheet of technology export contract;

⑤ Table of collection, allocation and calculation of technology transfer income;

⑥ Proof of actual payment of relevant taxes and fees;

II. Eligible small and low-profit enterprises (Paragraph 1 of Article 28 of the Enterprise Income Tax Law)

Data for filing during the settlement period:

1. enterprise income tax reduction and exemption record form;

2. Filing form for small-scale low-profit enterprises.

The national tax department shall implement the following provisions: ① Small-scale and low-profit enterprises registered by the competent national tax authorities shall pay enterprise income tax at the rate of 20% in the annual corporate income tax declaration and quarterly prepayment declaration for the next year, but if the relevant indicators change in the next year and no longer meet the specified conditions, they shall calculate and pay enterprise income tax at the rate of 25% in the quarterly prepayment declaration. ② When reporting enterprise income tax in advance in the quarter, the newly-established enterprises in that year should report and pay taxes at a unified rate of 25%. If they meet the requirements of small-scale and low-profit enterprises, they should be filed in accordance with the regulations when reporting annually.

3. Research and development expenses incurred in developing new technologies, new products and new processes (Paragraph 1 of Article 30 of the Enterprise Income Tax Law)

Data for filing during the settlement period:

1. enterprise income tax reduction and exemption record form;

2 independent, commissioned and cooperative research and development project plan and research and development budget;

3 independent, commissioned and cooperative research and development of specialized agencies or project teams and the list of professionals;

4 independent, commissioned and cooperative research and development projects in the year of research and development expenses summary table;

5. The resolution document of the general manager's office meeting or the board of directors on the establishment of independent, entrusted and cooperative research and development projects;

6. Contracts or agreements for entrusting or cooperating in research and development projects;

7. A description of the effectiveness of the research and development project, a report on the research results and a description of the accounting situation;

8. Description of intangible assets cost accounting (only applicable to the situation that the research and development expenses of new technologies, new products and new processes form intangible assets).

4. Wages paid for the placement of disabled persons and other employed persons encouraged by the state (Paragraph 2 of Article 30 of the Enterprise Income Tax Law)

Data for filing during the settlement period:

1. enterprise income tax reduction and exemption record form;

2. Payroll of disabled persons on the job or other employed persons encouraged by the state for resettlement;

3. Purchase social security information for disabled employees or other employed persons encouraged by the state;

4. A copy of the disabled person's certificate or the identity certificate of other employed persons encouraged by the state;

5. The labor contract or service agreement signed between the taxpayer and the disabled or other employed persons encouraged by the state (copy);

6. A description of the basic facilities for the placement of disabled persons.

V. Venture capital enterprises (Article 31 of the Enterprise Income Tax Law)

Data for filing during the settlement period:

1. enterprise income tax reduction and exemption record form;

2. The annual inspection qualified notice (copy) issued after verification by the filing management department;

3. A description of the investment operation of venture capital enterprises;

4. A copy of the investment contract or articles of association of small and medium-sized high-tech enterprises, the capital verification report of the actual investment, and other relevant materials;

5. Description of the basic information of small and medium-sized high-tech enterprises (including the number of employees, annual sales (business) and total assets);

6. A valid high-tech enterprise certificate for small and medium-sized high-tech enterprises issued by the provincial high-tech enterprise identification management institution (copy).

VI. Accelerated depreciation or amortization of fixed assets and intangible assets (Article 32 of the Enterprise Income Tax Law and Article 1 (5) and (7) of Caishui [2008]1)

Data for filing during the settlement period:

1. enterprise income tax reduction and exemption record form;

2. According to the fifth point of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Treatment of Income Tax on Accelerated Depreciation of Fixed Assets of Enterprises (Guo Shui Fa [2009] No.81), if it is really necessary to adopt the method of shortening the depreciation period or accelerating depreciation of fixed assets, the following materials shall be submitted to the competent tax authorities within one month after obtaining the fixed assets:

(1) the function of fixed assets, the reason why the expected service life is shorter than the minimum service life stipulated in the Implementation Regulations, the supporting materials and the explanation of relevant information;

② Description of the function, use and disposal of the replaced depreciated fixed assets;

(3) the method to be adopted for accelerated depreciation of fixed assets and the description of depreciation amount.

3. Table of accelerated depreciation or amortization of fixed assets and intangible assets.

Seven, enterprises to buy special equipment tax credit (Article 34 of the enterprise income tax law)

Data for filing during the settlement period:

1. enterprise income tax reduction and exemption record form;

2 the purchase of environmental protection, energy saving and water saving, production safety and other special equipment;

3. Copies of payment vouchers, invoices, contracts and other materials of the purchased related equipment stamped with the official seal of the enterprise;

4. Description of the source of funds required for the purchase of equipment and copies of relevant original vouchers, accounting vouchers and subsidiary ledgers.

If the preferential period of enterprise income tax reduction and exemption is more than one year, the taxpayer may submit the Record Form of Enterprise Income Tax Reduction and Exemption in one lump sum in the year when it first enjoys the preferential treatment. However, if this notice stipulates that the filing materials should be supplemented during the final settlement period, the taxpayer shall submit it before the end of the annual final settlement period. If the conditions for tax reduction or exemption of taxpayers have changed and they no longer meet the preferential conditions for tax reduction or exemption, they shall report to the competent tax authorities within 15 working days from the date of change.

Taxpayers shall apply to the competent tax authorities for the record of the enterprise income tax reduction or exemption to be enjoyed within the time limit specified in this notice. If they fail to apply to the competent tax authorities for the record within the prescribed time limit, they shall not enjoy the enterprise income tax reduction or exemption, and shall not go through the filing formalities within the time limit.