Recently , the company won the national high-tech enterprise , which is our technical staff and the staff of the results of continuous efforts and innovation .

  First, what is a national high-tech enterprise ?

National high-tech enterprise , also known as national high-tech enterprises , according to the "high-tech enterprise management approach", is the national high-tech enterprises in the " high-tech fields supported by the state ," continued research and development and technological achievements transformation , formation of core intellectual property , as the basis for carrying out business activities , more than one year resident enterprises registered in China ( excluding Hong Kong, Macao and Taiwan regions ) .

 Second, the high-tech enterprises to have identified what conditions ?

      ( A ) in China ( excluding Hong Kong, Macao and Taiwan regions ) registered enterprise , the last three years by independent research and development , the transferee , donee , mergers and acquisitions , etc., or by more than 5 years of exclusive licensing , its main products ( services ) core technology with independent intellectual property rights ;

      ( B) the product (service ) within the scope of " high-tech fields supported by the state " provisions ;

      Scientific and technical personnel ( three ) have a university college education accounted for more than 30% of the total number of workers business year , which accounted for more than 10% of R & D personnel business year total number of employees ;

      (D ) In order to obtain scientific and technological enterprises ( not including the humanities , social sciences ) new knowledge and creative application of new scientific knowledge and technology , or substantially improved technology, product ( service ) and ongoing research and development activities , and nearly three fiscal years the total research and development expenses to total sales revenue meet the following requirements:

     1 Recent sales of less than $ 50 million a year business, no less than 6% ;

     (2) the last year sales of $ 50 million to 20,000 million in business, no less than 4% ;

     3 sales in the last year more than 200 million business, no less than 3%. Among them, the total research and development expenses incurred by an enterprise in China, all research and development expenses to total ratio of not less than 60 %. Less than three years of business incorporation time , calculated according to the actual operating life ;

  Third, the implementation of the new Enterprise Income Tax Law , which compared to the more obvious changes in technology innovation tax incentives with the original policy ?

     The new Enterprise Income Tax Law compared with the original tax laws, changes in policies to promote technological innovation on mainly in the following three aspects:

     I. range of high-tech enterprises enjoy a 15% rate of implementation of the cancellation of the geographical limitations of the original policy is limited to high-tech enterprises in the national high-tech development zones , the new law will be the incentives extended to the country to promote the country 's High-tech enterprises to accelerate technological innovation and technological progress. Those who follow the new " high-tech enterprise management approach " has been identified as high-tech enterprises can enjoy preferential tax rate of 15% . Second, the new law adds support for a new venture capital companies tax breaks.

    II. Was technology transfer income tax threshold increased significantly. Old Law : Enterprises and institutions as well as proceeds from the transfer of technology and technology transfer related technical consulting , technical services , technical training taking place in the technology transfer process , the annual net income exempt from income tax 300,000 yuan . The new law : a tax year , proceeds from the transfer of technology companies resident no more than 500 million parts are exempted from corporate income tax ; over 5 million yuan part of corporate income tax .

    III. The new law qualified small profit technology enterprises may enjoy a reduced rate of 20% corporate income tax.