High-tech enterprises refer to companies that continue to conduct research and development and transform technological achievements within the "high-tech fields supported by the state" to form the core independent intellectual property rights of the enterprise, and carry out business activities based on this, within the territory of China (excluding Hong Kong). , Macao and Taiwan) registered resident enterprises.
In order to promote the upgrading of industrial structure and accelerate the transformation of economic growth mode, since the implementation of the new Enterprise Income Tax Law of the People's Republic of China (January 1, 2008), the central and local governments have introduced a series of tax incentives to support the development of high-tech enterprises. and financial subsidy policies. Enterprises enjoy a 15% preferential income tax rate for high-tech enterprises. They need to meet certain requirements. Only after obtaining a high-tech enterprise certificate can they apply for relevant preferential policies. According to the provisions of the "High-tech Enterprise Recognition Management Measures" and the "High-tech Enterprise Recognition Management Guidelines" revised in 2016, after obtaining relevant certificate qualifications, enterprises may face regular inspections by tax authorities and other competent authorities in the course of daily operations. Inspections or irregular spot checks. The above-mentioned inspections and spot checks often strictly require enterprises to meet various indicators recognized as high-tech enterprises. At the same time, because the current regulations are still not precise enough in the standard definition of many indicators, and in practice, there are many differences in the understanding of local competent authorities, this brings great challenges to enterprises in the management of related tax risks.
In order to assist enterprises to better manage the relevant tax preferential qualifications of high-tech enterprises, M&T Lawyers has specially written the "Guidelines for the Management of Qualifications of High-tech Enterprises (2023-2024)" for users' reference.
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