According to the regulations, after an enterprise obtains the qualification of a high-tech enterprise, it shall declare to enjoy the tax preference from the year when the certificate of the high-tech enterprise is issued, and go through the filing formalities with the competent tax authorities according to the regulations. Tax declaration of high-tech enterprises "Announcement on Relevant Issues Concerning the Implementation of Preferential Income Tax Policies for High-tech Enterprises" stipulates: 1. After the enterprise obtains the qualification of high-tech enterprise, it shall declare and enjoy the tax preference from the year when the certificate of high-tech enterprise is issued, and go through the filing formalities with the competent tax authorities according to the 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. Second, for high-tech enterprises that have obtained the qualification of high-tech enterprises and enjoyed preferential tax treatment, if the tax authorities find that they do not meet the accreditation conditions stipulated in Article 11 of the Accreditation Measures, they should submit them to the accreditation body for review. If it is confirmed by review that it does not meet the recognition conditions, the recognition institution shall cancel its qualification as a high-tech enterprise, and within the validity period of its certificate, notify the tax authorities to recover the tax preferences it has enjoyed since the year that does not meet the recognition conditions. 3. High-tech enterprises enjoying preferential tax policies should submit the Record Form of Preferential Enterprise Income Tax and the Qualification Certificate of High-tech Enterprises to the tax authorities for the record in accordance with the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Measures for Issuing Preferential Enterprise Income Tax Policies (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.7615), and keep the following materials for future reference: 2. Identification materials for high-tech enterprises; 3. Intellectual property related materials; 4. The technology whose main products (services) play a core supporting role in the year belongs to the scope of "high-tech fields supported by the state", high-tech products (services) and corresponding income information; 5 annual personnel and scientific and technical personnel certification materials; 6. The total R&D expenses of this year and the previous two fiscal years and their proportion in the sales revenue of the same period, R&D expense management data, R&D expense auxiliary account, and R&D expense structure list (see Annex 2 of the work guide for specific format); 7 other information provided by the provincial tax authorities. Four. The above contents are applicable to the final settlement of enterprise income tax in 20 17 and subsequent years. 1Oct. 20 16 1 After that, the high-tech enterprises recognized in accordance with the "Accreditation Measures" shall be implemented in accordance with the provisions of this announcement. 2065438+200665438+1 October1Recently, high-tech enterprises recognized according to the People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement, The Ministry of Science and Technology and the Ministry of Finance issued the Administrative Measures for the Identification of High-tech Enterprises (Guo Keguo Shui Fa [2008] 172). According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of Income Tax Preferences for High-tech Enterprises (Guo Shui Han [2008]), the above are the provisions of the relevant departments of our country on the tax declaration of high-tech enterprises, hoping to be helpful to everyone's enterprise tax declaration.