Preferential tax policies for specialized and innovative enterprises

Preferential tax policies for specialized and innovative enterprises;

1. Property support: each household will be given a one-time bonus of 2-6,543.8 million yuan (subject to the specific bonus and subsidy amount in each place).

2. Honorary qualification: awarded special and new certificates to "Little Giant" enterprises.

3. Policy assistance: paying attention to the difficulties encountered in enterprise development is the full support of "one enterprise, one policy", such as special financial funds, tax incentives, enterprise intellectual property management, availability of technological innovation, market development support, financing and credit enhancement, etc.

4. Policy support: an important support for financing services, technical services, innovation drive, transformation and upgrading, and special training.

5. Enterprise talents: there are special campuses, social recruitment channels and preferential personnel training.

6. Enterprise promotion: improve enterprise qualification and honor, and enhance enterprise brand and brand marketing.

First of all, how to identify specialized and innovative SMEs:

(1) Engaged in a specific market segment for more than 2 years.

(2) The total R&D expenditure in the previous year was not less than 6,543,800 yuan, and the proportion of R&D expenditure in the total operating income was not less than 3%.

(3) The total operating income in the previous year exceeded100000 yuan, or the total operating income in the previous year was less than100000 yuan, but the total amount of newly-increased equity financing (paid in by qualified institutional investors) in the last two years reached more than 20 million yuan.

(4) The score is above 60 points.

Second, specialize in the new declaration process:

1, and the declaration adopts a combination of online declaration and paper submission;

2. Fill in online. Enterprises fill in and upload relevant materials online through the specialized online submission system for SMEs;

3. Submit paper materials. After the enterprise declares online, it shall submit the paper materials in triplicate, and all copies shall be stamped with the official seal of the declaring unit, and the electronic version shall be copied on site.

legal ground

People's Republic of China (PRC) tax collection management law

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.