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即将截止!高新技术企业准备好了吗?
蓝色柳林财税室·2025-05-23 01:15

Core Viewpoint - The article discusses the criteria for a company to be recognized as a "nationally supported high-tech enterprise," emphasizing the importance of core independent intellectual property and compliance with specific conditions set by the government [3][4]. Summary by Sections Criteria for High-Tech Enterprise Recognition - A company must possess core independent intellectual property and meet several conditions, including: - The products or services must fall within the scope of "nationally supported high-tech fields" [4]. - The ratio of research and development expenses to sales revenue must not be lower than a specified percentage [4]. - The revenue from high-tech products or services must account for a minimum percentage of the company's total revenue [4]. - The proportion of scientific and technological personnel must meet a defined threshold relative to the total number of employees [4]. - Other conditions as stipulated in the high-tech enterprise recognition management measures [4]. Tax Benefits for Recognized High-Tech Enterprises - Once a company is recognized as a high-tech enterprise, it can start enjoying tax benefits from the year indicated on the high-tech enterprise certificate [5]. - Companies must retain relevant documentation when applying for these tax benefits [5]. Management of Tax Incentives - The article references the "Enterprise Income Tax Incentive Management Directory (2017 Edition)" which outlines the management of tax incentives for high-tech enterprises [6].