National high-tech enterprise certification, national high-tech enterprise certification to bring benefits to the enterprise

National high-tech enterprise certification, national high-tech enterprise certification to bring benefits to the enterprise

I. Tax incentives:

one Preferential corporate income tax rate, from the first year to the second year exempted from corporate income tax, from the third year to the fifth year at the statutory tax rate of 25% levied by half.

2. Within a tax year, the part of the income from technology transfer of a resident enterprise not exceeding 5 million yuan shall be exempt from enterprise income tax; The enterprise income tax shall be halved for the portion exceeding 5 million yuan.

3. New houses built or purchased by new and high-tech enterprises and new and high-tech projects are exempt from real estate tax within three years from the completion or purchase of the following month. Recognized national high-tech enterprises, new or purchase new production and operation of real estate, within 2 years after the expiration of the national real estate tax incentives to pay real estate tax, by the municipal finance to provide research and development subsidies.

4. If the R&D expenses incurred by an enterprise in the development of new technologies, new products or new processes do not form intangible assets and are included in the profit or loss of the current period, on the basis of actual deduction in accordance with regulations, an additional deduction of 50% of the R&D expenses shall be calculated; If intangible assets are formed, they shall be amortized at 150% of the cost of intangible assets.

5. Where the conditions for the recognition of fixed assets or intangible assets are met, the accounting may be carried out according to the fixed assets or intangible assets, and the depreciation or amortization period may be appropriately shortened with the approval of the competent tax authorities, the shortest may be 2 years.

Ii. Financial support:

one Within 2 years after enjoying the national preferential income tax policy of "two exemptions and three halves", 50% of the local financial resources of Shenzhen will be funded according to the enterprise income tax.

2. Recognized national high-tech enterprises since the year of identification, can be the previous year's value-added tax as the base, the formation of new value-added tax Shenzhen local financial resources of 50%, within 3 years by the municipal finance to provide research and development subsidies.

3. We will increase municipal funding for science and technology research and development and special funding for major high-tech projects. Since 2009, for three consecutive years, an additional 300 million yuan has been added annually to carry out a number of research and development projects and application demonstrations of major public welfare technologies, cutting-edge industrial technologies, and key technologies.

4. High-tech enterprises entering the share agency system of high-tech zone for share quotation transfer shall be subsidized up to 1.8 million yuan.

5. The state will introduce many enterprise support policies and capital projects from time to time, which need to be declared on the basis of obtaining the qualification of high-tech enterprises.

Iii. Financial support:

one Every year, the bank sets aside a certain amount of loan indicators from the total credit as special credit funds for science and technology development, and gives preferential interest rates. The municipal finance rearranges part of the funds as loan discount interest, the discount rate depends on the specific situation of the project, the special credit funds are mainly used to support the development and production of the projects listed in these provisions, the science and Technology Bureau makes suggestions, and the bank approves the special credit funds.

2. Each year, 20% of the total amount of bonds issued will be allocated to high-tech enterprises that meet the issuance conditions.

3. Priority shall be given to the stock listing of joint-stock high-tech enterprises that meet the listing conditions.

4. Land property:

From 2008 to 2020, 5 million to 6 million square meters of innovative industrial housing will be built to support the development of high-tech industries.

2. In the annual increase of industrial land, the proportion of high-tech industrial land is not less than 60%.